<SEC-DOCUMENT>0001663577-25-000314.txt : 20251114
<SEC-HEADER>0001663577-25-000314.hdr.sgml : 20251114
<ACCEPTANCE-DATETIME>20251114100123
ACCESSION NUMBER:		0001663577-25-000314
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		72
CONFORMED PERIOD OF REPORT:	20250930
FILED AS OF DATE:		20251114
DATE AS OF CHANGE:		20251114

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
		EIN:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42644
		FILM NUMBER:		251482083

	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_093025.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/2025" xmlns:us-gaap="http://fasb.org/us-gaap/2025" xmlns:us-roles="http://fasb.org/us-roles/2025" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2024-01-31" xmlns:country="http://xbrl.sec.gov/country/2025" xmlns:srt="http://fasb.org/srt/2025" xmlns:IQST="http://iqstel.com/20250930">
<head>
     <title>iQSTEL Inc - Form 10-Q - September 30, 2025</title>
<meta http-equiv="Content-Type" content="text/html"/>
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02E_US%2DGAAP%2D2025 -->
<!-- Field: Set; Name: xdx; ID: xdx_034_IQST_iqstel.com_20250930 -->
<!-- Field: Set; Name: xdx; ID: xdx_042_20250101_20250930 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_05C_edei%2D%2DDocumentFiscalYearFocus_2025 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DDocumentFiscalPeriodFocus_Q3 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMi0zMQ== -->
<!-- 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="From2025-01-01to2025-09-30" id="Fact000003" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000004" name="dei:DocumentFiscalYearFocus">2025</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000005" name="dei:DocumentFiscalPeriodFocus">Q3</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000006" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000007" name="dei:EntityCentralIndexKey">0001527702</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2024-12-31" id="xdx2ixbrl0094" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AssetAcquisitionContingentConsiderationLiabilityNoncurrent" contextRef="AsOf2024-12-31" id="xdx2ixbrl0116" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2025-09-30" id="xdx2ixbrl0121" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2024-12-31" id="xdx2ixbrl0127" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2025-09-30_custom_PreferredClassCMember" id="xdx2ixbrl0169" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-12-31_custom_PreferredClassCMember" id="xdx2ixbrl0170" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-12-31_custom_PreferredClassDMember" id="xdx2ixbrl0180" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2025-07-012025-09-30" id="xdx2ixbrl0269" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl0271" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainLossRelatedToLitigationSettlement" contextRef="From2025-07-012025-09-30" id="xdx2ixbrl0279" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainLossRelatedToLitigationSettlement" contextRef="From2024-07-012024-09-30" id="xdx2ixbrl0280" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainLossRelatedToLitigationSettlement" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl0282" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0351" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0361" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0364" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0365" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0366" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0369" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0370" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0372" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0374" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0375" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0376" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0379" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0380" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0381" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0384" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0385" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0387" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0389" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0390" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0391" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0394" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0395" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0396" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0399" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0400" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0401" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0402" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31" id="xdx2ixbrl0403" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0404" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0405" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0406" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0409" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0410" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0411" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0412" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0413" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0415" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0417" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0419" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0420" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0421" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0422" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0424" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0425" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0426" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0427" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0428" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0430" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0434" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0435" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0436" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0437" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0441" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0451" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0454" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0456" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0457" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0460" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0462" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0464" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0466" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0467" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0469" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0470" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0471" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0474" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0475" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0477" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0479" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0480" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0481" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0484" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0485" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0486" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0489" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0490" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0492" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0494" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0495" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0496" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0499" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0500" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0501" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0504" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0505" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0507" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0509" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0510" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0511" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0514" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0515" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0516" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0517" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0518" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0519" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0520" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0521" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0522" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueReverseStockSplits" contextRef="From2025-04-012025-06-30" id="xdx2ixbrl0523" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0524" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0525" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0526" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0529" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0530" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0531" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0532" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0533" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0535" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0537" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0539" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0540" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0541" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0542" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0544" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0545" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0546" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0547" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0548" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0550" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0554" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0555" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0556" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0557" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0561" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0571" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0574" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0575" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0577" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0579" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0580" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0582" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementofDebt" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0584" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementofDebt" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0585" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementofDebt" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0587" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0589" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0590" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0591" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0594" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0595" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0597" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0599" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0600" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0601" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0604" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0605" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0606" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0609" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0610" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0612" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0614" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0615" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0616" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0619" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0620" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0621" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0624" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0625" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0627" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0629" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0630" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0631" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0634" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0635" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0636" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0637" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0638" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0640" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0642" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0644" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0645" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0646" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0647" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0649" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0650" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0651" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0652" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0653" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0654" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0655" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0656" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0659" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0660" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0661" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0662" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0664" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0665" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0666" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0667" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0668" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0670" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0674" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0675" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0676" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0677" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0696" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0706" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0709" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0710" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0711" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0714" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0715" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0717" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0719" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0720" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0723" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0724" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0725" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0728" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0729" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0731" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0733" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0734" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0737" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0738" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0739" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0740" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0741" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0743" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0747" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0748" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0749" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0753" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0765" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0766" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0767" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0770" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0771" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0773" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0775" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0776" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0779" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0780" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0781" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0784" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0785" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0787" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0789" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0790" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0793" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0794" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0795" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0796" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0798" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0799" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0801" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0803" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0804" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0805" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0807" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0808" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0809" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0810" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0811" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0812" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0813" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0814" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0817" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0818" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0819" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0821" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0822" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0823" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0824" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0825" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0827" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0831" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0832" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0833" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0837" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0849" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0850" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0851" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0854" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0855" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0857" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0859" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0860" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0863" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0864" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0865" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0868" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0869" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0871" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0873" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0874" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0877" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0878" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0879" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0882" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0883" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0885" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0887" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0888" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0891" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0892" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0893" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0894" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0896" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0897" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0899" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0901" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0902" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0903" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0905" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0906" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0907" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0908" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0910" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0911" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0913" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0915" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0916" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0917" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0919" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0920" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0921" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0922" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0923" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0925" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0929" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0930" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0931" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0935" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl0968" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainLossRelatedToLitigationSettlement" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl0975" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl0983" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1010" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RepaymentsOfNotesPayable" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1026" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsForProceedsFromOtherLoansAndLeases" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1028" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1034" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1037" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromStockOptionsExercised" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1040" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromPaymentsToMinorityShareholders" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1050" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1055" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1056" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1074" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedAsDividend" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1080" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1083" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1088" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CashlessWarrantsExercised" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1094" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1098" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2025-01-01to2025-09-30" id="xdx2ixbrl1100" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:StockPayableForAcquisitionOfSubsidiary" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1110" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1113" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:UndiclaredDividendOnSeriesDPreferred" contextRef="From2024-07-012024-09-30" id="xdx2ixbrl1151" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:UndiclaredDividendOnSeriesDPreferred" contextRef="From2024-01-012024-09-30" id="xdx2ixbrl1153" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-12-31_us-gaap_VehiclesMember" id="xdx2ixbrl1223" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2025-01-012025-09-30_custom_GasRegulatorMember" id="xdx2ixbrl1242" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2024-01-012024-12-31_custom_GasRegulatorMember" id="xdx2ixbrl1252" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteTwoMember" id="xdx2ixbrl1309" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELMember" id="xdx2ixbrl1314" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteThreeMember" id="xdx2ixbrl1319" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteFourMember" id="xdx2ixbrl1324" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteFiveMember" id="xdx2ixbrl1329" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteSixMember" id="xdx2ixbrl1334" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteQXTELTwoMember" id="xdx2ixbrl1340" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteEightMember" id="xdx2ixbrl1345" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteNineMember" id="xdx2ixbrl1350" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteTenMember" id="xdx2ixbrl1355" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteThirteenMember" id="xdx2ixbrl1360" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2024-12-31" id="xdx2ixbrl1373" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2025-09-30" id="xdx2ixbrl1386" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2024-12-31" id="xdx2ixbrl1387" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-12-31_custom_ConvertibleNotesPayable2025Member" id="xdx2ixbrl1416" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2025-09-30" id="xdx2ixbrl1430" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonNumeric contextRef="From2025-02-262025-02-26_custom_March7ThirdPartyLoanOneMember" id="xdx2ixbrl1456" name="us-gaap:DebtInstrumentIssuanceDate1">1601-02-26</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-07-012025-09-30_custom_FintechMember" id="xdx2ixbrl1753" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember" id="xdx2ixbrl1754" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="xdx2ixbrl1755" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-012025-09-30_custom_FintechMember" id="xdx2ixbrl1801" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember" id="xdx2ixbrl1802" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="xdx2ixbrl1803" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SalariesWagesAndOfficersCompensation" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1839" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1850" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1851" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LegalFees" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1856" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LegalFees" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1857" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1861" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-07-012025-09-30_custom_USAMember" id="xdx2ixbrl1866" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1867" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1868" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1869" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-07-012025-09-30" id="xdx2ixbrl1870" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1873" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1874" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1875" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1881" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1887" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingLeasesRentExpenseNet" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1893" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1897" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1898" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1899" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1903" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1904" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1905" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-07-012025-09-30_custom_USAMember" id="xdx2ixbrl1926" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1927" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="xdx2ixbrl1929" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SalariesWagesAndOfficersCompensation" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1965" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1976" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LegalFees" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1983" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1989" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1993" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl1994" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1995" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl1999" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2000" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2001" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2007" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2012" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2013" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2023" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2025" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2029" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2030" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2031" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2043" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2049" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30_custom_USAMember" id="xdx2ixbrl2052" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2055" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2061" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2102" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2103" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LegalFees" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2108" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LegalFees" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2109" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2114" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2119" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2120" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2121" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2125" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2127" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2133" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingLeasesRentExpenseNet" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2145" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2149" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2150" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2151" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2155" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2156" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2157" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2161" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2162" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2163" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-012025-09-30_custom_USAMember" id="xdx2ixbrl2184" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2185" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="xdx2ixbrl2187" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SalariesWagesAndOfficersCompensation" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2223" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2234" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LegalFees" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2241" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2247" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2251" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2252" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2253" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2257" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2258" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2259" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2265" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2270" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2271" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2281" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InsuranceCommissionsAndFees" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2283" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2287" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2288" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2289" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="xdx2ixbrl2293" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="xdx2ixbrl2294" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2295" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2307" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2313" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-012024-09-30_custom_USAMember" id="xdx2ixbrl2316" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2319" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl2325" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_us-gaap_CorporateMember" id="xdx2ixbrl2360" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember" id="xdx2ixbrl2361" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember" id="xdx2ixbrl2391" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_custom_EliminationMember" id="xdx2ixbrl2427" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31_custom_EliminationMember" id="xdx2ixbrl2463" unitRef="USD" xs:nil="true"></ix:nonFraction>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="iqst-20250930.xsd" xlink:type="simple"/>
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2025-01-01to2025-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_dei_FormerAddressMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:FormerAddressMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-11-14">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-11-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </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="From2024-01-012024-09-30">
      <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="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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:instant>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31_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>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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:instant>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30_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>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-06-30</xbrli:instant>
      </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_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: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="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="AsOf2024-03-31_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_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: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_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: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="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30_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>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-012025-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-04-01</xbrli:startDate>
        <xbrli:endDate>2025-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </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_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>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_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>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_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>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="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </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_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: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="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="From2025-01-012025-09-30_custom_ThirtyOneCustomersMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:ThirtyOneCustomersMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:TwentyTwoCustomersMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</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="From2025-01-012025-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:NoBadDebtRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:NoBadDebtRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</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="From2025-01-012025-09-30_custom_TwentyFiveCustomersAccountsReceivableMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:TwentyFiveCustomersAccountsReceivableMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ElevenCustomersAccountsReceivableMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:ElevenCustomersAccountsReceivableMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</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="From2025-01-012025-09-30_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:LargestCustomerAccountsReceivableMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:LargestCustomerAccountsReceivableMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_us-gaap_VehiclesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:VehiclesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_us-gaap_VehiclesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:VehiclesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_GasRegulatorMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_GasRegulatorMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_InterconnectionAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_InterconnectionAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_TotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_TotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_GasRegulatorMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_custom_GasRegulatorMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_InterconnectionAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_custom_InterconnectionAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_TotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_custom_TotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PromissoryNoteSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_PromissoryNoteSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_PromissoryNoteSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_PromissoryNoteQXTELTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_PromissoryNoteQXTELTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PromissoryNoteEightMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteEightMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_PromissoryNoteEightMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteEightMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_PromissoryNoteEightMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteEightMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PromissoryNoteNineMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteNineMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_PromissoryNoteNineMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteNineMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_PromissoryNoteNineMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteNineMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PromissoryNoteTenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_PromissoryNoteTenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_PromissoryNoteTenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_FinancingLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FinancingLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_PromissoryNoteThirteenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThirteenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-07-01_custom_FinancingLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FinancingLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-07-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PromissoryNoteThirteenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThirteenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_FiveNotesPayableSettlementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:FiveNotesPayableSettlementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_NotesIssuedJuneThroughOctober2024Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssuedJuneThroughOctober2024Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_ThreeNotesPayableSettlementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThreeNotesPayableSettlementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:FourNotesPayableSettlementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember188704937">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FourNotesPayableSettlementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</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_NotesIssuedApril2023Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssuedApril2023Member</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_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="From2025-01-012025-09-30_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</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="AsOf2025-09-30_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-07-01_custom_GlobetopperLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-07-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</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="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_ConvertibleNotesPayable2025Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2025Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_ConvertibleNotesPayable2025Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2025Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-02-26_custom_Feb26ThirdPartyLoanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-02-26</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-262025-02-26_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>2025-02-26</xbrli:startDate>
        <xbrli:endDate>2025-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-26</xbrli:startDate>
        <xbrli:endDate>2025-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneFirstPaymentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneFirstPaymentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-26</xbrli:startDate>
        <xbrli:endDate>2025-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-02-26_custom_Feb26ThirdPartyLoanTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-02-26</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-26</xbrli:startDate>
        <xbrli:endDate>2025-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFirstPaymentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoFirstPaymentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-26</xbrli:startDate>
        <xbrli:endDate>2025-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFourPaymentsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoFourPaymentsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-02-26</xbrli:startDate>
        <xbrli:endDate>2025-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-03-04_custom_Feb26ThirdPartyLoanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-03-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-03-042025-03-04_custom_March4ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March4ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-03-04</xbrli:startDate>
        <xbrli:endDate>2025-03-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-10-31_custom_M2BSPATranche1OutstandingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1OutstandingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_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>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-10-31_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>2024-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_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>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-10-31_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>2024-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_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>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</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="AsOf2025-09-30_custom_OneNoteholderConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:OneNoteholderConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_SecondNoteholderConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SecondNoteholderConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_custom_SecondThirdPartyConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SecondThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_SecondThirdPartyConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SecondThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_June2024February2025TwoConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:June2024February2025TwoConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:June2024February2025TwoConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</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_M2BSPATranche1OutstandingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1OutstandingMember</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="AsOf2024-01-24_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="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="From2024-01-242024-01-24_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="From2024-01-012024-12-31_custom_M2BExtensionMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:M2BExtensionMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_custom_M2BExtensionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:M2BExtensionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_M2BExtensionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:M2BExtensionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_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>2024-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-12-31_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>2024-12-31</xbrli:endDate>
      </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="AsOf2024-07-10_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="From2024-07-102024-07-10_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="AsOf2024-03-07_custom_July10ThirdPartyLoanThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-07</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="From2024-08-302024-08-30_custom_July10ThirdPartyLoanThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanThreeMember</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="AsOf2024-09-16_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_September16ThirdPartyLoanFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourMember</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_September16ThirdPartyLoanFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourMember</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="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourSecondMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourSecondMember</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="AsOf2024-10-15_custom_October14ThirdPartyLoanFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-10-15</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-10-152024-10-15_custom_October14ThirdPartyLoanFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-10-15</xbrli:startDate>
        <xbrli:endDate>2024-10-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-152025-07-15_custom_October14ThirdPartyLoanFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</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="From2024-08-302024-08-30_custom_October14ThirdPartyLoanFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</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="AsOf2024-10-15_custom_December6ThirdPartyLoanSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-10-15</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-12-062024-12-06_custom_December6ThirdPartyLoanSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-12-06</xbrli:startDate>
        <xbrli:endDate>2024-12-06</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-06-042025-06-04_custom_December6ThirdPartyLoanSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-06-04</xbrli:startDate>
        <xbrli:endDate>2025-06-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-06_custom_December6ThirdPartyLoanSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_PreSplitAuthorizedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:PreSplitAuthorizedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-05-02">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-05-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_DebtSettlementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:DebtSettlementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </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="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:CEOAndCFOSalaryPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</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="AsOf2025-07-07_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>2025-07-07</xbrli:instant>
      </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="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="From2025-01-012025-09-30_custom_SeriesDPreferredIssuanceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:SeriesDPreferredIssuanceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_RelatedPartyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_RelatedPartyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</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="From2025-01-012025-09-30_custom_VehicleLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:VehicleLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-05-292025-05-29_custom_GlobetopperLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-05-29</xbrli:startDate>
        <xbrli:endDate>2025-05-29</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_GlobetopperPurchasePriceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperPurchasePriceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-07-01_custom_GlobetopperLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-07-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-07-01">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-07-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_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>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </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="From2025-07-012025-09-30_custom_TelecomMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_custom_FintechMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:FintechMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_custom_IndustrialEliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_TelecomMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_FintechMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:FintechMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_custom_IndustrialEliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-012025-09-30_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>2025-07-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</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="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-09-30_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>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-09-30</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="AsOf2025-09-30_custom_TelecomMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_FintechMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:FintechMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_custom_IndustrialEliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_TelecomMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_custom_IndustrialEliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-09-30_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>2025-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-12-31_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>2024-12-31</xbrli:instant>
      </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 15pt; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>FORM <span id="xdx_906_edei--DocumentType_c20250101__20250930_zQ5zwcP0kf2c"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000013" name="dei:DocumentType">10-Q</ix:nonNumeric></span></b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-left: auto; width: 95%; border-collapse: collapse; margin-right: auto">
  <tr>
    <td style="width: 6%">&#160;</td>
    <td style="width: 94%">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><span id="xdx_909_edei--DocumentQuarterlyReport_c20250101__20250930_zuFV8oeMErp"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt:booleantrue" id="Fact000014" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span></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">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <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_901_edei--DocumentPeriodEndDate_c20250101__20250930_zT2cDckY1Noa"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt:datemonthdayyearen" id="Fact000015" name="dei:DocumentPeriodEndDate">September 30, 2025</ix:nonNumeric></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><span id="xdx_902_edei--DocumentTransitionReport_c20250101__20250930_ztNBhiLwfwD6"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt:booleanfalse" id="Fact000016" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></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">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <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">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <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_902_edei--EntityFileNumber_c20250101__20250930_zXPkszHrYTec"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000017" name="dei:EntityFileNumber">001-42644</ix:nonNumeric></span></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 16pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b><span style="text-decoration: underline"><span id="xdx_905_edei--EntityRegistrantName_c20250101__20250930_zZRD7BeInQA2"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000018" name="dei:EntityRegistrantName">IQSTEL Inc.</ix:nonNumeric></span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">(Exact name of registrant as specified in its charter)</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-left: auto; width: 95%; border-collapse: collapse; margin-right: auto">
  <tr>
    <td style="width: 50%">&#160;</td>
    <td style="width: 50%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <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_90D_edei--EntityIncorporationStateCountryCode_c20250101__20250930_zZiSgAGjJ5jh"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" 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_901_edei--EntityTaxIdentificationNumber_c20250101__20250930_z5oGPsY13Oc2"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000020" name="dei:EntityTaxIdentificationNumber">45-2808620</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <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>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td colspan="2">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b><span id="xdx_905_edei--EntityAddressAddressLine1_c20250101__20250930_zt7FVQW4qvvg"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000021" name="dei:EntityAddressAddressLine1">300 Aragon Avenue</ix:nonNumeric></span>, <span id="xdx_90F_edei--EntityAddressAddressLine2_c20250101__20250930_zXt7YCWWq3U7"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000022" name="dei:EntityAddressAddressLine2">Suite 375</ix:nonNumeric></span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b><span style="text-decoration: underline"><span id="xdx_90A_edei--EntityAddressCityOrTown_c20250101__20250930_zwIz0gl74hsj"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000023" name="dei:EntityAddressCityOrTown">Coral Gables</ix:nonNumeric></span>, <span id="xdx_90B_edei--EntityAddressStateOrProvince_c20250101__20250930_zLjlmDe7sg59"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000024" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span> <span id="xdx_906_edei--EntityAddressPostalZipCode_c20250101__20250930_z7FnoCFXpkb9"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000025" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></span></b></p></td></tr>
  <tr style="vertical-align: top">
    <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>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: top">
    <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_903_edei--CityAreaCode_c20250101__20250930__dei--EntityAddressesAddressTypeAxis__dei--FormerAddressMember_zuMAGB4qLKZe"><ix:nonNumeric contextRef="From2025-01-012025-09-30_dei_FormerAddressMember" id="Fact000026" name="dei:CityAreaCode">954</ix:nonNumeric></span>) <span id="xdx_90B_edei--LocalPhoneNumber_c20250101__20250930_zRIzsqeMgqX6"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000027" name="dei:LocalPhoneNumber">951-8191</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <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">
    <td colspan="2">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">_______________________________________________________</p></td></tr>
  <tr style="vertical-align: top">
    <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 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Securities registered pursuant to Section 12(b) of
the Act:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-left: auto; width: 95%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; width: 33%; padding-right: 22.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title of each class</b></span></td>
    <td style="width: 1%; padding-right: 22.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 32%; padding-right: 22.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trading symbol</b></span></td>
    <td style="width: 1%; padding-right: 22.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 33%; padding-right: 22.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of each exchange on which registered</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 22.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_edei--Security12bTitle_c20250101__20250930_zrnpTvAgMCUg"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000028" name="dei:Security12bTitle">Common Stock</ix:nonNumeric></span></span></td>
    <td style="padding-right: 22.5pt">&#160;</td>
    <td style="padding-right: 22.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_edei--TradingSymbol_c20250101__20250930_zd5Ouzst9cN2"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000029" name="dei:TradingSymbol">IQST</ix:nonNumeric></span></span></td>
    <td style="padding-right: 22.5pt">&#160;</td>
    <td style="padding-right: 22.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_edei--SecurityExchangeName_c20250101__20250930_zgEiLXM5lyT8"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt-sec:exchnameen" id="Fact000030" name="dei:SecurityExchangeName">The Nasdaq Stock Market LLC</ix:nonNumeric></span><br/>
(The Nasdaq Capital Market)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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: 0 15pt; text-align: justify"><b>[X] <span id="xdx_900_edei--EntityCurrentReportingStatus_c20250101__20250930_z3rjoM1IkCUj"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000031" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>&#160;[ ] No</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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_c20250101__20250930_zz9L1z72Rfr6"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact000032" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>&#160;[ ] No</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; width: 95%; border-collapse: collapse; margin-right: auto">
<tr style="vertical-align: top">
    <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><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_902_edei--EntityFilerCategory_c20250101__20250930_zBeR9WKc3yva"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt-sec:entityfilercategoryen" id="Fact000033" 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_c20250101__20250930_zNFlwQ0NjFm6"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt:booleantrue" id="Fact000034" 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><span style="font-family: Segoe UI Symbol,sans-serif"><span id="xdx_909_edei--EntityEmergingGrowthCompany_c20250101__20250930_zTL5OVrbAtcl"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt:booleanfalse" id="Fact000035" 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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt inherit,serif; margin: 0 15pt; 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: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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: 0 15pt; text-align: justify"><b>[ &#160;] Yes [X] <span id="xdx_904_edei--EntityShellCompany_c20250101__20250930_z4mtRmi6rj9b"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt:booleanfalse" id="Fact000036" name="dei:EntityShellCompany">No</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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_90E_edei--EntityCommonStockSharesOutstanding_iI_c20251114_zN3W306L2jAe"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2025-11-14" id="Fact000037" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,299,375</ix:nonFraction></span> common shares as of November 14, 2025</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b></b></p>

<!-- Field: Page; Sequence: 1; Section: Main; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; 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 -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt; text-align: center"><span id="toc"></span>&#160;<img src="image_001.jpg" alt="" style="height: 69pt; width: 205.5pt"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: top">
    <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">
    <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">
    <td colspan="3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; 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: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt; 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: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1:</span></td>
    <td><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial Statements</span></a></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><a href="#a_002"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</span></a></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: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3:</span></td>
    <td><a href="#a_003"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quantitative and Qualitative Disclosures About Market Risk</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</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><a href="#a_004"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controls and Procedures</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; 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: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt; 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: rgb(204,238,255)">
    <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">15</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">15</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2:</span></td>
    <td><a href="#a_006"><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">15</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_007"><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">15</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4:</span></td>
    <td><a href="#a_007"><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">15</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_007"><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">15</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <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_008">Exhibits</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td></tr>
  </table>
<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt"></p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>


<!-- Field: Page; Sequence: 2 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>PART I - FINANCIAL INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><span id="a_001"></span>Item 1. Financial Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-left: auto; width: 95%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: top">
    <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, 2025 (unaudited) and December 31, 2024;</span></td></tr>
  <tr style="vertical-align: top">
    <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, 2025 and 2024 (unaudited); </span></td></tr>
  <tr style="vertical-align: top">
    <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 nine months ended September 30, 2025 and 2024 (unaudited).</span></td></tr>
  <tr style="vertical-align: top">
    <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, 2025 and 2024 (unaudited); and</span></td></tr>
  <tr style="vertical-align: top">
    <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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 15pt">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, 2025 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: 0pt 15pt">&#160;</p>


<!-- Field: Page; Sequence: 3 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt"><b>&#160;</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>IQSTEL INC</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>Consolidated Balance Sheets</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_304_111_zpVsL7peCde2" summary="xdx: Statement - Consolidated Balance Sheets (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49C_20250930_zcyFZwnecr5g" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>September 30,
                                                                                                                         2025</b></p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>(Unaudited)</b></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20241231_zedqzwxaaZ34" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><b>December
    31, 2024</b></td></tr>
  <tr id="xdx_409_eus-gaap--AssetsAbstract_iB_zAIdWaslJ5Sa" 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_40E_eus-gaap--AssetsCurrentAbstract_i01B_znGZK2aYIVJ4" 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: 12pt Arial, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maACz3ZO_z8zUKRvnCmRe" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2025-09-30" id="Fact000045" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,259,432</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2024-12-31" id="Fact000046" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,510,357</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_i02I_maACz3ZO_zIqicru6eagg" 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="AsOf2025-09-30" id="Fact000048" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,979,191</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="AsOf2024-12-31" id="Fact000049" format="ixt:numdotdecimal" decimals="0" unitRef="USD">57,158,967</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryNet_i02I_maACz3ZO_zN7USon3ksL3" 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="AsOf2025-09-30" id="Fact000051" 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="AsOf2024-12-31" id="Fact000052" 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></tr>
  <tr id="xdx_40B_eus-gaap--LoansAndLeasesReceivableRelatedParties_i02I_maACz3ZO_ztqAEdpFM8nh" 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="AsOf2025-09-30" id="Fact000054" format="ixt:numdotdecimal" decimals="0" unitRef="USD">668,177</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="AsOf2024-12-31" id="Fact000055" format="ixt:numdotdecimal" decimals="0" unitRef="USD">630,715</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--PrepaidExpenseCurrent_i02I_maACz3ZO_zcUdBwxCyLl4" 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="AsOf2025-09-30" id="Fact000057" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,900,271</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="AsOf2024-12-31" id="Fact000058" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,684,349</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsCurrent_i02TI_mtACz3ZO_maAzDXU_zwQSfbm2qFgl" 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="AsOf2025-09-30" id="Fact000060" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,837,729</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="AsOf2024-12-31" id="Fact000061" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,015,046</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_402_eus-gaap--PropertyPlantAndEquipmentNet_i01I_maAzDXU_z7WBGdyVPTTd" 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="AsOf2025-09-30" id="Fact000063" format="ixt:numdotdecimal" decimals="0" unitRef="USD">670,642</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="AsOf2024-12-31" id="Fact000064" format="ixt:numdotdecimal" decimals="0" unitRef="USD">561,802</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_maAzDXU_z5b3JdqIw4De" 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 assets, 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:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2025-09-30" id="Fact000066" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,077,715</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:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-12-31" id="Fact000067" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,438,654</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--Goodwill_i01I_maAzDXU_zaA9kfulXWHd" 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="AsOf2025-09-30" id="Fact000069" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,958,601</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="AsOf2024-12-31" id="Fact000070" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,750,045</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DeferredIncomeTaxAssetsNet_i01I_maAzDXU_zS2cFcWZpNW6" 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="AsOf2025-09-30" id="Fact000072" format="ixt:numdotdecimal" decimals="0" unitRef="USD">243,108</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="AsOf2024-12-31" id="Fact000073" format="ixt:numdotdecimal" decimals="0" unitRef="USD">243,108</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OtherAssetsNoncurrent_i01I_maAzDXU_zsrrEd3vAaV7" 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 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:OtherAssetsNoncurrent" contextRef="AsOf2025-09-30" id="Fact000075" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,098,405</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="AsOf2024-12-31" id="Fact000076" format="ixt:numdotdecimal" decimals="0" unitRef="USD">999,083</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--Assets_i01TI_mtAzDXU_zNZ23sPJvT2h" 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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2025-09-30" id="Fact000078" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,886,200</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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="AsOf2024-12-31" id="Fact000079" format="ixt:numdotdecimal" decimals="0" unitRef="USD">79,007,738</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: 12pt Arial, 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_401_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zLG214USo3Kg" 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_401_eus-gaap--LiabilitiesCurrentAbstract_i01B_zdj5hW7JMVd" 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_403_eus-gaap--AccountsPayableCurrent_i02I_maLCzmCM_zNqE2abxLig" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2025-09-30" id="Fact000087" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,942,825</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2024-12-31" id="Fact000088" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,129,241</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OtherAccruedLiabilitiesCurrent_i02I_maLCzmCM_zYSmH4uruzTj" 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="AsOf2025-09-30" id="Fact000090" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,009,370</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="AsOf2024-12-31" id="Fact000091" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,624,784</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ContractWithCustomerLiability_i02I_maLCzmCM_zTRglH3GJxc9" 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">Contract 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:ContractWithCustomerLiability" contextRef="AsOf2025-09-30" id="Fact000093" format="ixt:numdotdecimal" decimals="0" unitRef="USD">887,408</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: xdx2ixbrl0094">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NotesAndLoansPayableCurrent_i02I_maLCzmCM_zF98QN6roZCa" style="vertical-align: bottom; background-color: White">
    <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="AsOf2025-09-30" id="Fact000096" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,829</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="AsOf2024-12-31" id="Fact000097" 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_406_eus-gaap--LoansPayableCurrent_i02I_maLCzmCM_z4UWd7IK2fA2" 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 - net of discount of <span id="xdx_90D_eus-gaap--DebtInstrumentUnamortizedDiscount_pp0p0_c20250930_zeCYjxum44Nj">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2025-09-30" id="Fact000101" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">105,323</ix:nonFraction></span> and <span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscount_pp0p0_c20241231_zNjaJ3FQxbad">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2024-12-31" id="Fact000102" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">62,898</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="AsOf2025-09-30" id="Fact000099" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,674,548</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="AsOf2024-12-31" id="Fact000100" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,455,641</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OtherLoansPayableCurrent_i02I_maLCzmCM_zFRH0H2pG0D9" style="vertical-align: bottom; background-color: White">
    <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="AsOf2025-09-30" id="Fact000104" format="ixt:numdotdecimal" decimals="0" unitRef="USD">211,050</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="AsOf2024-12-31" id="Fact000105" format="ixt:numdotdecimal" decimals="0" unitRef="USD">720,485</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ConvertibleNotesPayableCurrent_i02I_maLCzmCM_zfRpQKEDsFw2" 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">Convertible notes - net of discount of <span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930_zP2UNkPpkNk8">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2025-09-30" id="Fact000109" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,671</ix:nonFraction></span> and <span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20241231_z3FvVajHLZib">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2024-12-31" id="Fact000110" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">138,654</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="AsOf2025-09-30" id="Fact000107" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,166,471</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:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-12-31" id="Fact000108" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,864,432</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i02I_maLCzmCM_zphkA79LlhT8" style="vertical-align: bottom; background-color: White">
    <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="AsOf2025-09-30" id="Fact000112" format="ixt:numdotdecimal" decimals="0" unitRef="USD">285,175</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:AssetAcquisitionContingentConsiderationLiability" contextRef="AsOf2024-12-31" id="Fact000113" 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></tr>
  <tr id="xdx_405_eus-gaap--AssetAcquisitionContingentConsiderationLiabilityNoncurrent_i02I_maLCzmCM_zsaWh4pcyf37" 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">Stock payable for acquisition of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, 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:AssetAcquisitionContingentConsiderationLiabilityNoncurrent" contextRef="AsOf2025-09-30" id="Fact000115" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</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: xdx2ixbrl0116">&#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_402_eus-gaap--LiabilitiesCurrent_i02TI_mtLCzmCM_maLzxpk_zdtb01quAiW3" 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 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="AsOf2025-09-30" id="Fact000118" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,742,676</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="AsOf2024-12-31" id="Fact000119" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,821,196</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_40E_eus-gaap--ConvertibleLongTermNotesPayable_i02I_maLzxpk_zpSNlmBE4MC4" 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_90D_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iI_pp0p0_c20250930_zg563gETUFz7">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent" contextRef="AsOf2025-09-30" id="Fact000123" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and <span id="xdx_90F_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iI_pp0p0_c20241231_zfOEK61QqSZi">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent" contextRef="AsOf2024-12-31" id="Fact000124" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">210,296</ix:nonFraction></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="-sec-ix-hidden: xdx2ixbrl0121">&#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:ConvertibleLongTermNotesPayable" contextRef="AsOf2024-12-31" id="Fact000122" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,011,926</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LoansPayableToBank_i01I_maLzxpk_zhKZMWdOtct1" 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"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2025-09-30" id="Fact000126" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,118</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: xdx2ixbrl0127">&#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--AccruedEmployeeBenefitsCurrentAndNoncurrent_i01I_maLzxpk_zaQBwCmSKbfd" 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="AsOf2025-09-30" id="Fact000129" format="ixt:numdotdecimal" decimals="0" unitRef="USD">256,130</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="AsOf2024-12-31" id="Fact000130" format="ixt:numdotdecimal" decimals="0" unitRef="USD">274,353</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--Liabilities_i01TI_mtLzxpk_maLASEzAwh_zIoQ8cb4FeSa" 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="AsOf2025-09-30" id="Fact000132" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,032,924</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="AsOf2024-12-31" id="Fact000133" format="ixt:numdotdecimal" decimals="0" unitRef="USD">67,107,475</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: 12pt Arial, 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_402_eus-gaap--StockholdersEquityAbstract_iB_zVLLoX0nwv59" 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_90E_eus-gaap--PreferredStockSharesAuthorized_iI_c20250930_z4BKl4tXhRZb"><span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20241231_zteT6jLM2aPb"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2025-09-30" id="Fact000137" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-12-31" id="Fact000138" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,200,000</ix:nonFraction></ix:nonFraction></span></span> authorized; <span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250930_z0EjqkbOc6j7"><span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20241231_zsmtoBjpahXl">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30" id="Fact000139" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-12-31" id="Fact000140" 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_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zh7qLIyUUyr6"><span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zKCgrvuRsVe7"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember" id="Fact000141" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember" id="Fact000142" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zwXoXwWrI1eh"><span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zqtPmKTK41r6">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember" id="Fact000143" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember" id="Fact000144" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <br/> <span id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ztvBWNnEKYbj"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zPhr7S4ZdPml"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zYcxGgxnD717"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z1NeBG0g6aTl"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember" id="Fact000145" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember" id="Fact000146" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember" id="Fact000147" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember" id="Fact000148" 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_980_eus-gaap--PreferredStockValue_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zIa0q8TqTA6k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember" id="Fact000149" 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_986_eus-gaap--PreferredStockValue_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z874Bf7GAzGj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember" id="Fact000150" 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_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zTtlqXrhhRR4"><span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zCsE9Q1pbf74"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember" id="Fact000151" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember" id="Fact000152" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zJj8PZnxuXvg"><span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zCSXpOYVnYad">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember" id="Fact000153" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember" id="Fact000154" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <br/> <span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zwp89Ukn5YBa"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_ztziDJzgF0u"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember" id="Fact000155" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember" id="Fact000156" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,108</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zdcvJ1bASnkl"><span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zv6V3xOhWNH3"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember" id="Fact000157" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember" id="Fact000158" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,537</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 id="xdx_987_eus-gaap--PreferredStockValue_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_z8HAiLvhl5De" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember" id="Fact000159" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42</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_984_eus-gaap--PreferredStockValue_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zP9F6BFKHabl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember" id="Fact000160" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36</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_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zs5mBGegcOGi"><span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z9uh5aEhlOqj"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2025-09-30_custom_PreferredClassCMember" id="Fact000161" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-12-31_custom_PreferredClassCMember" id="Fact000162" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zF44swBKU7Wi"><span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zJ9KXwOQRmK1">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30_custom_PreferredClassCMember" id="Fact000163" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-12-31_custom_PreferredClassCMember" id="Fact000164" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <span id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zpfWZBDOOnYb"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zz55GhSwSAi9"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zg7Pim20aeZg"><span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zvoSfsUWA1Bg"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_custom_PreferredClassCMember" id="Fact000165" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_custom_PreferredClassCMember" id="Fact000166" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_custom_PreferredClassCMember" id="Fact000167" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_custom_PreferredClassCMember" id="Fact000168" 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_98D_eus-gaap--PreferredStockValue_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zlCNHZcC3eT4" 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><td style="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_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zGiF8jdIbL8i" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0170">&#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_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zdlK3QeWdlP2"><span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_z8M4L5bpFm4k"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2025-09-30_custom_PreferredClassDMember" id="Fact000171" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-12-31_custom_PreferredClassDMember" id="Fact000172" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_z7Cxf4FJpDOh"><span id="xdx_904_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zbNtAmR6YF65">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30_custom_PreferredClassDMember" id="Fact000173" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-12-31_custom_PreferredClassDMember" id="Fact000174" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <br/> <span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zq1e57WaHdc5"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zxxVid4u7zal"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_custom_PreferredClassDMember" id="Fact000175" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_custom_PreferredClassDMember" id="Fact000176" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">37,110</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zDOzj9CZul25"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zo1OWSzGZSje"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_custom_PreferredClassDMember" id="Fact000177" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_custom_PreferredClassDMember" id="Fact000178" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</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 id="xdx_987_eus-gaap--PreferredStockValue_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zcRofjmC8wQ4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2025-09-30_custom_PreferredClassDMember" id="Fact000179" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37</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_98B_eus-gaap--PreferredStockValue_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zERfM8te472j" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0180">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--CommonStockValue_i01I_maSEzMcn_zK2DQep3ev1h" 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_903_eus-gaap--CommonStockSharesAuthorized_iI_c20250930_zmYW5x2Mzggh"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2025-09-30" id="Fact000184" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,000,000</ix:nonFraction></span> and <span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20241231_zp5IHldTUTX8"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2024-12-31" id="Fact000185" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,750,000</ix:nonFraction></span> authorized; <span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_z5USLS0eWbRf"><span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20241231_zXLCfGPXzfU3">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30" id="Fact000186" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2024-12-31" id="Fact000187" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value <span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20250930_zyU6jQTe3C75"><span id="xdx_90C_eus-gaap--CommonStockSharesOutstanding_iI_c20250930_z3RinXHYNu8e"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2025-09-30" id="Fact000188" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2025-09-30" id="Fact000189" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,832,470</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_c20241231_z24A1Es6u7R3"><span id="xdx_90B_eus-gaap--CommonStockSharesOutstanding_iI_c20241231_z5ImtFccRcgb"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2024-12-31" id="Fact000190" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2024-12-31" id="Fact000191" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,537,209</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="AsOf2025-09-30" id="Fact000182" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,833</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="AsOf2024-12-31" id="Fact000183" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,537</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AdditionalPaidInCapital_i01I_maSEzMcn_zYdhnTdo0Lck" 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="AsOf2025-09-30" id="Fact000193" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,140,091</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="AsOf2024-12-31" id="Fact000194" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,943,924</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_maSEzMcn_zXy5rCkdcaDg" 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="AsOf2025-09-30" id="Fact000196" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,945,805</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="AsOf2024-12-31" id="Fact000197" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">32,703,410</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i01I_maSEzMcn_z92CE9uCDo72" 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="AsOf2025-09-30" id="Fact000199" 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="AsOf2024-12-31" id="Fact000200" 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_40A_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iTI_maSEzMcn_zTW4TiuRewcb" 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="AsOf2025-09-30" id="Fact000202" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,172,868</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="AsOf2024-12-31" id="Fact000203" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,217,757</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--MinorityInterest_iI_maSEzMcn_zJtsAQ5iuTp" 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 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="AsOf2025-09-30" id="Fact000205" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,680,408</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:MinorityInterest" contextRef="AsOf2024-12-31" id="Fact000206" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,682,506</ix:nonFraction></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--StockholdersEquity_iTI_maLASEzAwh_mtSEzMcn_zzP4AkUvOXy9" 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="AsOf2025-09-30" id="Fact000208" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,853,276</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="AsOf2024-12-31" id="Fact000209" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,900,263</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_409_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_mtLASEzAwh_zzFw6AXxD3Fi" 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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2025-09-30" id="Fact000211" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,886,200</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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="AsOf2024-12-31" id="Fact000212" format="ixt:numdotdecimal" decimals="0" unitRef="USD">79,007,738</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;&#160;</p>


<!-- Field: Page; Sequence: 4; Section: Part A; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>IQSTEL INC</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>Consolidated Statements of Operations</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>(Unaudited)</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_301_113_zPysach6tw21" 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_494_20250701__20250930_zENadABo8pLl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20240701__20240930_zMW3ae1RQR14">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20250101__20250930_zBfixpk9WuS6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240101__20240930_zTbvo1XEFut">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Arial, 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: 12pt Arial, 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: 12pt Arial, 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">2025</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">2025</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">
    <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_404_eus-gaap--Revenues_maCzG9C_zCpqiljFhg27" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30" id="Fact000214" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,867,553</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30" id="Fact000215" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-01to2025-09-30" id="Fact000216" format="ixt:numdotdecimal" decimals="0" unitRef="USD">232,683,605</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30" id="Fact000217" 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_405_eus-gaap--CostOfRevenue_msCzG9C_zgItpXd2yrxj" 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="From2025-07-012025-09-30" id="Fact000219" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,126,838</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" id="Fact000220" 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="From2025-01-01to2025-09-30" id="Fact000221" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226,136,445</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" id="Fact000222" 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_40B_eus-gaap--GrossProfit_iT_mtCzG9C_maCz2gS_zbYqWVDxTHW8" 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="From2025-07-012025-09-30" id="Fact000224" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,740,715</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" id="Fact000225" 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="From2025-01-01to2025-09-30" id="Fact000226" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,547,160</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" id="Fact000227" 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></tr>
  <tr id="xdx_402_eus-gaap--OperatingExpensesAbstract_iB_zuGx4yh3zs01" 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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zPuxwfOouFjf" 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="From2025-07-012025-09-30" id="Fact000234" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,299,798</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="From2024-07-012024-09-30" id="Fact000235" 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="From2025-01-01to2025-09-30" id="Fact000236" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,366,698</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="From2024-01-012024-09-30" id="Fact000237" 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></tr>
  <tr id="xdx_400_eus-gaap--OperatingExpenses_i01T_mtCzYi3_msCz2gS_znSkiAFX7PSh" 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="From2025-07-012025-09-30" id="Fact000239" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,299,798</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="From2024-07-012024-09-30" id="Fact000240" 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="From2025-01-01to2025-09-30" id="Fact000241" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,366,698</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="From2024-01-012024-09-30" id="Fact000242" 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></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_40C_eus-gaap--OperatingIncomeLoss_iT_mtCz2gS_maCzoy9_zsM6TSPGDuLd" 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 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="From2025-07-012025-09-30" id="Fact000244" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">559,083</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" id="Fact000245" 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="From2025-01-01to2025-09-30" id="Fact000246" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,819,538</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" id="Fact000247" 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></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_40C_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zCjDev1DIACh" 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_maCzaG7_z6Xhfxqvm8Qh" 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="From2025-07-012025-09-30" id="Fact000254" format="ixt:numdotdecimal" decimals="0" unitRef="USD">48,739</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="From2024-07-012024-09-30" id="Fact000255" 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="From2025-01-01to2025-09-30" id="Fact000256" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,253</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="From2024-01-012024-09-30" id="Fact000257" 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></tr>
  <tr id="xdx_40A_eus-gaap--OtherNonoperatingIncomeExpense_i01_maCzaG7_zdtmdgp2p4d5" 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="From2025-07-012025-09-30" id="Fact000259" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">55,058</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="From2024-07-012024-09-30" id="Fact000260" 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="From2025-01-01to2025-09-30" id="Fact000261" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">134,804</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="From2024-01-012024-09-30" id="Fact000262" 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></tr>
  <tr id="xdx_407_ecustom--InterestExpense2_i01N_di_msCzaG7_z6WDbAFrVHyj" 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="From2025-07-012025-09-30" id="Fact000264" format="ixt:numdotdecimal" decimals="0" unitRef="USD">342,659</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="From2024-07-012024-09-30" id="Fact000265" 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="From2025-01-01to2025-09-30" id="Fact000266" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,333,503</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="From2024-01-012024-09-30" id="Fact000267" 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></tr>
  <tr id="xdx_402_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_i01_maCzaG7_zOcjsDoGnWHd" 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"><span style="-sec-ix-hidden: xdx2ixbrl0269">&#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="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2024-07-012024-09-30" id="Fact000270" 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"><span style="-sec-ix-hidden: xdx2ixbrl0271">&#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="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2024-01-012024-09-30" id="Fact000272" 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></tr>
  <tr id="xdx_40C_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_i01_maCzaG7_z5EykUjnQbEk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; 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="From2025-07-012025-09-30" id="Fact000274" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,345,889</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:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-07-012024-09-30" id="Fact000275" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">27,537</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:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2025-01-01to2025-09-30" id="Fact000276" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,224,481</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:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-012024-09-30" id="Fact000277" 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">)</td></tr>
  <tr id="xdx_40C_eus-gaap--GainLossRelatedToLitigationSettlement_i01_maCzaG7_zsuRwQisrcY2" 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">Loss on settlement of salary 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 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"><span style="-sec-ix-hidden: xdx2ixbrl0280">&#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:GainLossRelatedToLitigationSettlement" contextRef="From2025-01-01to2025-09-30" id="Fact000281" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">216,981</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: xdx2ixbrl0282">&#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--NonoperatingIncomeExpense_i01T_mtCzaG7_maCzoy9_z7PzDaL9MUJ9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total other 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="From2025-07-012025-09-30" id="Fact000284" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,694,867</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="From2024-07-012024-09-30" id="Fact000285" 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="From2025-01-01to2025-09-30" id="Fact000286" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,815,516</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="From2024-01-012024-09-30" id="Fact000287" 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></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_403_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtCzoy9_maCzO3M_zoSuDoJKHhh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Net 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="From2025-07-012025-09-30" id="Fact000289" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,253,950</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="From2024-07-012024-09-30" id="Fact000290" 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="From2025-01-01to2025-09-30" id="Fact000291" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,635,054</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="From2024-01-012024-09-30" id="Fact000292" 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></tr>
  <tr id="xdx_402_eus-gaap--IncomeTaxExpenseBenefit_iN_di_msCzO3M_zCoRHCezVcjj" 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">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="From2025-07-012025-09-30" id="Fact000294" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,919</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:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30" id="Fact000295" 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">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-01to2025-09-30" id="Fact000296" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,190</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:IncomeTaxExpenseBenefit" contextRef="From2024-01-012024-09-30" id="Fact000297" 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></tr>
  <tr id="xdx_405_eus-gaap--NetIncomeLoss_iT_mtCzO3M_zewhd8kbN226" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Net 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="From2025-07-012025-09-30" id="Fact000299" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,325,869</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="From2024-07-012024-09-30" id="Fact000300" 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="From2025-01-01to2025-09-30" id="Fact000301" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,819,244</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="From2024-01-012024-09-30" id="Fact000302" 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></tr>
  <tr id="xdx_40D_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zo6CEddaWfHj" 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: 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="From2025-07-012025-09-30" id="Fact000304" format="ixt:numdotdecimal" decimals="0" unitRef="USD">140,961</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="From2024-07-012024-09-30" id="Fact000305" 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="From2025-01-01to2025-09-30" id="Fact000306" format="ixt:numdotdecimal" decimals="0" unitRef="USD">212,522</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="From2024-01-012024-09-30" id="Fact000307" 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></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zicpZBSSa0c9" 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 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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2025-07-012025-09-30" id="Fact000309" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,466,830</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2024-07-012024-09-30" id="Fact000310" 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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2025-01-01to2025-09-30" id="Fact000311" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,031,766</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2024-01-012024-09-30" id="Fact000312" 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></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_406_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_z2IMdXBrb4i9" 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 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_405_eus-gaap--ProfitLoss_iT_mtCzO3M_zROm4MQgGrOb" 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">Net 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">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30" id="Fact000319" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,325,869</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-07-012024-09-30" id="Fact000320" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</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">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-01to2025-09-30" id="Fact000321" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,819,244</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-01-012024-09-30" id="Fact000322" 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: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_403_eus-gaap--ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_i01T_z2iGgA89rWKj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total 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:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2025-07-012025-09-30" id="Fact000324" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,325,869</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2024-07-012024-09-30" id="Fact000325" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2025-01-01to2025-09-30" id="Fact000326" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,819,244</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="From2024-01-012024-09-30" id="Fact000327" 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></tr>
  <tr id="xdx_40D_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_zYHgR8m1sHfk" 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: 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="From2025-07-012025-09-30" id="Fact000329" format="ixt:numdotdecimal" decimals="0" unitRef="USD">140,961</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="From2024-07-012024-09-30" id="Fact000330" 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="From2025-01-01to2025-09-30" id="Fact000331" format="ixt:numdotdecimal" decimals="0" unitRef="USD">212,522</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="From2024-01-012024-09-30" id="Fact000332" 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></tr>
  <tr id="xdx_409_eus-gaap--ComprehensiveIncomeNetOfTax_zJ4LtElBeCJl" 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 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="From2025-07-012025-09-30" id="Fact000334" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,466,830</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2024-07-012024-09-30" id="Fact000335" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-01-01to2025-09-30" id="Fact000336" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,031,766</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2024-01-012024-09-30" id="Fact000337" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,741,707</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--EarningsPerShareDiluted_zJU7bGAURjig" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic and diluted loss per common share</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-07-012025-09-30" id="Fact000339" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.68</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2024-07-012024-09-30" id="Fact000340" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.40</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-01-01to2025-09-30" id="Fact000341" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">1.97</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="From2024-01-012024-09-30" id="Fact000342" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">1.67</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: 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_40E_ecustom--WeightedAverageNumberOfShareOutstandingBasic_z8g2uddXeLRf" 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">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="From2025-07-012025-09-30" id="Fact000344" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,635,616</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="From2024-07-012024-09-30" id="Fact000345" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,303,557</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="From2025-01-01to2025-09-30" id="Fact000346" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,076,480</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="From2024-01-012024-09-30" id="Fact000347" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,241,409</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 5 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>IQSTEL INC</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>Consolidated Statements of Changes in Stockholders&#8217;
Equity</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>For the three and nine months ended September
30, 2025 and 2024</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>(Unaudited)</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_305_114_zgHxDFpFCqz8" summary="xdx: Statement - Consolidated Statements of Changes in Stockholders' Equity (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 100%; 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 id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesAPreferredStockMember_zpmYS6Jnbcii">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4B0_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesBPreferredStockMember_zDSv8QBoCmQ6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4B0_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesDPreferredStockMember_zCqDcIroz4Ag">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4BF_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_z7VaLb4dhZf3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zj5mQOXzL91k">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4BC_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_z1TzWrikyfyf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4BB_us-gaap--StatementEquityComponentsAxis_us-gaap--ComprehensiveIncomeMember_zOUxmUS8qjUf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--AociIncludingPortionAttributableToNoncontrollingInterestMember_zQeaZE7yCZ49">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4B7_us-gaap--StatementEquityComponentsAxis_us-gaap--NoncontrollingInterestMember_zAW6XxXg4fhj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_4B4_zAbudNn54Vqb">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#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">Series A Preferred Stock</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">Series B Preferred Stock</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">Series D Preferred Stock</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">Common Stock</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: center">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font-size: 10pt">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: center">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#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">Shares</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">Amount</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">Shares</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">Amount</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">Shares</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">Amount</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">Shares</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">Amount</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">Additional Paid in Capital</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">Accumulated Deficit</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">Accumulated Comprehensive Loss</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><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">Non Controlling Interest</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 Stockholders'&#160;Equity</td></tr>
  <tr id="xdx_43D_c20250101__20250331_eus-gaap--StockholdersEquity_iS_zhPC1pIJXrl5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 16%; padding-left: 5.4pt">Balance - December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--SharesIssued_iS_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zRzqmZ7nv0xh" style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000359" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000349" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--SharesIssued_iS_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zJfXawXAIkEk" style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000360" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,537</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000350" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--SharesIssued_iS_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zHDfnGg72mlb" style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0361">&#8212;</span>&#160;&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0351">&#8212;</span>&#160;&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--SharesIssued_iS_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhI1FryRCAF8" style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-12-31_us-gaap_CommonStockMember" id="Fact000362" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,537,209</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_CommonStockMember" id="Fact000352" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,537</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000353" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,943,924</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_RetainedEarningsMember" id="Fact000354" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">32,703,410</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_ComprehensiveIncomeMember" id="Fact000355" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000356" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,217,757</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31_us-gaap_NoncontrollingInterestMember" id="Fact000357" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,682,506</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-12-31" id="Fact000358" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,900,263</ix:nonFraction></td><td style="font: bold 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-size: 10pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z3MdDXXZRIhk" 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 issued for 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 id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWagKpQ0lX88" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0374">&#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 style="-sec-ix-hidden: xdx2ixbrl0364">&#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_98C_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3LAVVZQUE9h" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0375">&#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 style="-sec-ix-hidden: xdx2ixbrl0365">&#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_985_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z8MHVyF9umf2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0376">&#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 style="-sec-ix-hidden: xdx2ixbrl0366">&#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_982_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIXkpslxlay2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="Fact000377" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,875</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="Fact000367" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000368" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,813</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: xdx2ixbrl0369">&#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 style="-sec-ix-hidden: xdx2ixbrl0370">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000371" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,815</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: xdx2ixbrl0372">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-03-31" id="Fact000373" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,815</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_zE5VzHcmqBig" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued for conversion 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 id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zvMe1N1dTAd4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0389">&#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 style="-sec-ix-hidden: xdx2ixbrl0379">&#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_980_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDAqaMEEXyG4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0390">&#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 style="-sec-ix-hidden: xdx2ixbrl0380">&#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--StockIssuedDuringPeriodSharesConversionOfUnits_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zBLSfC03IQ0k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0391">&#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 style="-sec-ix-hidden: xdx2ixbrl0381">&#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_98A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmu725IPK9cl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="Fact000392" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">94,981</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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="Fact000382" format="ixt:numdotdecimal" decimals="0" unitRef="USD">95</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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000383" format="ixt:numdotdecimal" decimals="0" unitRef="USD">835,739</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: xdx2ixbrl0384">&#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 style="-sec-ix-hidden: xdx2ixbrl0385">&#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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000386" format="ixt:numdotdecimal" decimals="0" unitRef="USD">835,834</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: xdx2ixbrl0387">&#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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-03-31" id="Fact000388" format="ixt:numdotdecimal" decimals="0" unitRef="USD">835,834</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zhdYYxc7k7Cd" 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 issued for 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 id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkxtFkNpPrb" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0404">&#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 style="-sec-ix-hidden: xdx2ixbrl0394">&#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_986_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhaMxNeIUrbd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0405">&#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 style="-sec-ix-hidden: xdx2ixbrl0395">&#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_98F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zj8q0ez68RY2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0406">&#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 style="-sec-ix-hidden: xdx2ixbrl0396">&#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_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHwfFRqh6ey5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="Fact000407" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,563</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:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember" id="Fact000397" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4</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:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000398" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4</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: xdx2ixbrl0399">&#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 style="-sec-ix-hidden: xdx2ixbrl0400">&#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 style="-sec-ix-hidden: xdx2ixbrl0401">&#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 style="-sec-ix-hidden: xdx2ixbrl0402">&#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 style="-sec-ix-hidden: xdx2ixbrl0403">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_ecustom--DividendToNonControllingInterest_zf974heseTR8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Dividend to non-controlling interest</td><td style="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_980_ecustom--DividendToNonControllingInterestShares_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zvxJMdfh7FDg" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0419">&#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 style="-sec-ix-hidden: xdx2ixbrl0409">&#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_982_ecustom--DividendToNonControllingInterestShares_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zySlmwNRRFJ7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0420">&#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 style="-sec-ix-hidden: xdx2ixbrl0410">&#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_985_ecustom--DividendToNonControllingInterestShares_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zUKFtB4qMgna" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0421">&#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 style="-sec-ix-hidden: xdx2ixbrl0411">&#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_98B_ecustom--DividendToNonControllingInterestShares_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8f31jbvTKZ" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0422">&#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 style="-sec-ix-hidden: xdx2ixbrl0412">&#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 style="-sec-ix-hidden: xdx2ixbrl0413">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember" id="Fact000414" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,645</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: xdx2ixbrl0415">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000416" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,645</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: xdx2ixbrl0417">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-01-012025-03-31" id="Fact000418" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,645</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zvZkSbhDoGU4" 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">Net income (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 id="xdx_98F_eus-gaap--NetIncomeLoss_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zE2EJNduab73" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0434">&#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 style="-sec-ix-hidden: xdx2ixbrl0424">&#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 id="xdx_982_eus-gaap--NetIncomeLoss_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zfCMW9tt9iS7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0435">&#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 style="-sec-ix-hidden: xdx2ixbrl0425">&#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 id="xdx_98D_eus-gaap--NetIncomeLoss_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zcIBYlGVbXpg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0436">&#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 style="-sec-ix-hidden: xdx2ixbrl0426">&#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 id="xdx_986_eus-gaap--NetIncomeLoss_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zjpW93o3BAqc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0437">&#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 style="-sec-ix-hidden: xdx2ixbrl0427">&#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 style="-sec-ix-hidden: xdx2ixbrl0428">&#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:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember" id="Fact000429" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,157,958</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: xdx2ixbrl0430">&#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:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000431" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,157,958</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:NetIncomeLoss" contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000432" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,497</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:NetIncomeLoss" contextRef="From2025-01-012025-03-31" id="Fact000433" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,144,461</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_435_c20250401__20250630_eus-gaap--StockholdersEquity_iS_zTt5ZE2q3M94" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Balance - March 31, 2025</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 id="xdx_98B_eus-gaap--SharesIssued_iS_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zSx9KXC9dLL7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000449" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000439" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBaQ1CUR23R9" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000450" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,537</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000440" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36</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 id="xdx_988_eus-gaap--SharesIssued_iS_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zaxMP4S0OzY4" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0451">&#8212;</span>&#160;&#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">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0441">&#8212;</span>&#160;&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--SharesIssued_iS_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zktKrZI3cdek" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-03-31_us-gaap_CommonStockMember" id="Fact000452" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,637,628</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_CommonStockMember" id="Fact000442" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,638</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000443" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,812,472</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_RetainedEarningsMember" id="Fact000444" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">33,930,013</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_ComprehensiveIncomeMember" id="Fact000445" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000446" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,859,803</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000447" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,696,003</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-03-31" id="Fact000448" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,555,806</ix:nonFraction></td><td style="font: bold 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-size: 10pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_zUgBSTJkiwOb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Series B Preferred stock issued for settlement of salary 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 id="xdx_982_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zoPWgiIL7Lu1" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0464">&#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 style="-sec-ix-hidden: xdx2ixbrl0454">&#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_981_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqJ9DERBeyIh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000465" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,571</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:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000455" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6</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_983_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zg8jnZEM9GC6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0466">&#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 style="-sec-ix-hidden: xdx2ixbrl0456">&#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_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z77j8BNognvl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0467">&#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 style="-sec-ix-hidden: xdx2ixbrl0457">&#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="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000458" format="ixt:numdotdecimal" decimals="0" unitRef="USD">848,475</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl0460">&#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="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000461" format="ixt:numdotdecimal" decimals="0" unitRef="USD">848,481</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: xdx2ixbrl0462">&#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="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-04-012025-06-30" id="Fact000463" format="ixt:numdotdecimal" decimals="0" unitRef="USD">848,481</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z05xSPjGuux4" 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 issued for 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 id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9S3GPdkuled" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0479">&#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 style="-sec-ix-hidden: xdx2ixbrl0469">&#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_982_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zrnr0Ue0HRha" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0480">&#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 style="-sec-ix-hidden: xdx2ixbrl0470">&#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_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zG8RSZ8OdPJ7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0481">&#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 style="-sec-ix-hidden: xdx2ixbrl0471">&#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_980_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2uLklqBDBR9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="Fact000482" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,875</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="Fact000472" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000473" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,381</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: xdx2ixbrl0474">&#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 style="-sec-ix-hidden: xdx2ixbrl0475">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000476" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,383</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: xdx2ixbrl0477">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-04-012025-06-30" id="Fact000478" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,383</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_zWiDezhRQVs9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued for conversion 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 id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zmA4B7UaXPa8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0494">&#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 style="-sec-ix-hidden: xdx2ixbrl0484">&#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_98A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zEQwFdUCWvQ3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0495">&#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 style="-sec-ix-hidden: xdx2ixbrl0485">&#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_98D_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zWGNycKbKxb6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0496">&#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 style="-sec-ix-hidden: xdx2ixbrl0486">&#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--StockIssuedDuringPeriodSharesConversionOfUnits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2LJzsRb4DP2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="Fact000497" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">599,933</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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="Fact000487" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600</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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000488" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,391,470</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: xdx2ixbrl0489">&#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 style="-sec-ix-hidden: xdx2ixbrl0490">&#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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000491" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,392,070</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: xdx2ixbrl0492">&#8212;</span>&#160;&#160;</td><td style="font: 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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-04-012025-06-30" id="Fact000493" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,392,070</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueOther_zIgeOaVsiIJa" 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 issued for 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 id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAZR7kHRgf6i" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0509">&#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 style="-sec-ix-hidden: xdx2ixbrl0499">&#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_989_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4ursYcWoqxf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0510">&#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 style="-sec-ix-hidden: xdx2ixbrl0500">&#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_98B_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zyb0SIeH2A32" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0511">&#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 style="-sec-ix-hidden: xdx2ixbrl0501">&#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_985_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvsBszQptY26" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="Fact000512" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">264,980</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:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="Fact000502" format="ixt:numdotdecimal" decimals="0" unitRef="USD">265</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:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000503" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,886,393</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: xdx2ixbrl0504">&#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 style="-sec-ix-hidden: xdx2ixbrl0505">&#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:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000506" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,886,658</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"><span style="-sec-ix-hidden: xdx2ixbrl0507">&#8212;</span>&#160;&#160;</td><td style="font: 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:StockIssuedDuringPeriodValueOther" contextRef="From2025-04-012025-06-30" id="Fact000508" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,886,658</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--StockIssuedDuringPeriodValueReverseStockSplits_zP3N030DbT77" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Reverse split adjustment</td><td style="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_989_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkrqXPEJ9pl9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0524">&#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 style="-sec-ix-hidden: xdx2ixbrl0514">&#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--StockIssuedDuringPeriodSharesReverseStockSplits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zNONpk2Wgvfd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0525">&#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 style="-sec-ix-hidden: xdx2ixbrl0515">&#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_98A_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zMXfwpjEuHu9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0526">&#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 style="-sec-ix-hidden: xdx2ixbrl0516">&#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_987_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zjX98xzr1MQ3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits" contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember" id="Fact000527" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">38</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: xdx2ixbrl0517">&#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 style="-sec-ix-hidden: xdx2ixbrl0518">&#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 style="-sec-ix-hidden: xdx2ixbrl0519">&#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 style="-sec-ix-hidden: xdx2ixbrl0520">&#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 style="-sec-ix-hidden: xdx2ixbrl0521">&#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 style="-sec-ix-hidden: xdx2ixbrl0522">&#8212;</span>&#160;&#160;</td><td style="font: 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"><span style="-sec-ix-hidden: xdx2ixbrl0523">&#8212;</span>&#160;&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_ecustom--DividendToNonControllingInterest_zmUCSrCSxtYb" 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">Dividend to non-controlling interest</td><td style="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_ecustom--DividendToNonControllingInterestShares_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zZ22KC1NME93" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0539">&#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 style="-sec-ix-hidden: xdx2ixbrl0529">&#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_98A_ecustom--DividendToNonControllingInterestShares_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zeOmIHLnGt5g" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0540">&#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 style="-sec-ix-hidden: xdx2ixbrl0530">&#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_98B_ecustom--DividendToNonControllingInterestShares_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zqNlM2bKOEN3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0541">&#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 style="-sec-ix-hidden: xdx2ixbrl0531">&#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_987_ecustom--DividendToNonControllingInterestShares_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNmd6FMwNBE3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0542">&#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 style="-sec-ix-hidden: xdx2ixbrl0532">&#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 style="-sec-ix-hidden: xdx2ixbrl0533">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember" id="Fact000534" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,484</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: xdx2ixbrl0535">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000536" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,484</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: xdx2ixbrl0537">&#8212;</span>&#160;&#160;</td><td style="font: 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="IQST:DividendToNonControllingInterest" contextRef="From2025-04-012025-06-30" id="Fact000538" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,484</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zWgxcp15yXXk" 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 income (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 id="xdx_981_eus-gaap--NetIncomeLoss_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVUnGvCbRwH5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0554">&#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 style="-sec-ix-hidden: xdx2ixbrl0544">&#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 id="xdx_982_eus-gaap--NetIncomeLoss_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zjCtjmau4RL3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0555">&#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 style="-sec-ix-hidden: xdx2ixbrl0545">&#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 id="xdx_98A_eus-gaap--NetIncomeLoss_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zEJxzW6sYz1e" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0556">&#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 style="-sec-ix-hidden: xdx2ixbrl0546">&#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 id="xdx_984_eus-gaap--NetIncomeLoss_c20250401__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0NTCIumZDsl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0557">&#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 style="-sec-ix-hidden: xdx2ixbrl0547">&#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 style="-sec-ix-hidden: xdx2ixbrl0548">&#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:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember" id="Fact000549" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,406,978</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: xdx2ixbrl0550">&#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:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000551" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,406,978</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:NetIncomeLoss" contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000552" format="ixt:numdotdecimal" decimals="0" unitRef="USD">58,064</ix:nonFraction></td><td style="font: 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: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-04-012025-06-30" id="Fact000553" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,348,914</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_43B_c20250701__20250930_eus-gaap--StockholdersEquity_iS_zKFguA27SYf1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Balance - June 30, 2025</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 id="xdx_985_eus-gaap--SharesIssued_iS_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zn8MZLrzfLS5" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000569" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000559" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--SharesIssued_iS_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKVGPa2enjVk" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000570" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,108</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000560" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42</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 id="xdx_98C_eus-gaap--SharesIssued_iS_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zRJ32ujEGWCb" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0571">&#8212;</span>&#160;&#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">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0561">&#8212;</span>&#160;&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zV8UAUuQ6Ica" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-06-30_us-gaap_CommonStockMember" id="Fact000572" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,504,454</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_CommonStockMember" id="Fact000562" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,505</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000563" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,961,191</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_RetainedEarningsMember" id="Fact000564" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,405,475</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_ComprehensiveIncomeMember" id="Fact000565" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000566" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,533,933</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000567" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,754,067</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-06-30" id="Fact000568" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,288,000</ix:nonFraction></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="font-size: 10pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--SeriesDPreferredStockIssuedForSettlementOfDebtValue_zAFeD7ZL6Sa" 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">Series D Preferred stock issued for 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 id="xdx_988_ecustom--SeriesDPreferredStockIssuedForSettlementofDebt_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zzBbavcnOWi8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0584">&#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 style="-sec-ix-hidden: xdx2ixbrl0574">&#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_98B_ecustom--SeriesDPreferredStockIssuedForSettlementofDebt_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zy2A0kiHiNT1" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0585">&#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 style="-sec-ix-hidden: xdx2ixbrl0575">&#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_989_ecustom--SeriesDPreferredStockIssuedForSettlementofDebt_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zApzNYudYHxb" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementofDebt" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact000586" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">37,110</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:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact000576" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37</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_989_ecustom--SeriesDPreferredStockIssuedForSettlementofDebt_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaYWd1iWTdVd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0587">&#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 style="-sec-ix-hidden: xdx2ixbrl0577">&#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="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000578" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,708,295</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: xdx2ixbrl0579">&#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 style="-sec-ix-hidden: xdx2ixbrl0580">&#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="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000581" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,708,332</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: xdx2ixbrl0582">&#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="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-07-012025-09-30" id="Fact000583" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,708,332</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_zggEzDBqemi2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued for conversion 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 id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z4fJRQAp97B5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0599">&#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 style="-sec-ix-hidden: xdx2ixbrl0589">&#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_98B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z6XAj6kXpg9d" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0600">&#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 style="-sec-ix-hidden: xdx2ixbrl0590">&#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_986_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z1wzGWkxhYm5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0601">&#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 style="-sec-ix-hidden: xdx2ixbrl0591">&#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--StockIssuedDuringPeriodSharesConversionOfUnits_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z451donyUkm6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="Fact000602" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">293,741</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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="Fact000592" format="ixt:numdotdecimal" decimals="0" unitRef="USD">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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000593" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,231,494</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: xdx2ixbrl0594">&#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 style="-sec-ix-hidden: xdx2ixbrl0595">&#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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000596" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,231,788</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: xdx2ixbrl0597">&#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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-07-012025-09-30" id="Fact000598" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,231,788</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zggqzE9FhKac" 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 issued for 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 id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkB935pz9Bzf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0614">&#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 style="-sec-ix-hidden: xdx2ixbrl0604">&#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_986_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMz7Y4aZtxT7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0615">&#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 style="-sec-ix-hidden: xdx2ixbrl0605">&#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_987_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zkzNmaxqS9i6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0616">&#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 style="-sec-ix-hidden: xdx2ixbrl0606">&#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_987_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zc7Hhe0nrus" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="Fact000617" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,875</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="Fact000607" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000608" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,943</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: xdx2ixbrl0609">&#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 style="-sec-ix-hidden: xdx2ixbrl0610">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000611" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,945</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: xdx2ixbrl0612">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-07-012025-09-30" id="Fact000613" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,945</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zcE2tSH4gnF3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued for service</td><td style="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--StockIssuedDuringPeriodSharesIssuedForServices_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpN4A9OfWNy6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0629">&#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 style="-sec-ix-hidden: xdx2ixbrl0619">&#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_98A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zu4y3IpYWIa7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0630">&#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 style="-sec-ix-hidden: xdx2ixbrl0620">&#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_980_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zHo5NkRuau8j" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0631">&#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 style="-sec-ix-hidden: xdx2ixbrl0621">&#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_98C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zd9QqDtJ6tl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="Fact000632" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,400</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:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember" id="Fact000622" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32</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:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000623" format="ixt:numdotdecimal" decimals="0" unitRef="USD">223,168</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: xdx2ixbrl0624">&#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 style="-sec-ix-hidden: xdx2ixbrl0625">&#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:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000626" format="ixt:numdotdecimal" decimals="0" unitRef="USD">223,200</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: xdx2ixbrl0627">&#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:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-07-012025-09-30" id="Fact000628" format="ixt:numdotdecimal" decimals="0" unitRef="USD">223,200</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_ecustom--DividendToNonControllingInterest_zO1DP21eYrsi" 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">Dividend to non-controlling interest</td><td style="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_ecustom--DividendToNonControllingInterestShares_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7IvhAaPKvB5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0644">&#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 style="-sec-ix-hidden: xdx2ixbrl0634">&#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_984_ecustom--DividendToNonControllingInterestShares_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zj2QKJ3lchP7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0645">&#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 style="-sec-ix-hidden: xdx2ixbrl0635">&#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_989_ecustom--DividendToNonControllingInterestShares_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zuQt8xTjcU7k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0646">&#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 style="-sec-ix-hidden: xdx2ixbrl0636">&#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_988_ecustom--DividendToNonControllingInterestShares_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztH22SuIcoxc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0647">&#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 style="-sec-ix-hidden: xdx2ixbrl0637">&#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 style="-sec-ix-hidden: xdx2ixbrl0638">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember" id="Fact000639" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">73,500</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: xdx2ixbrl0640">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000641" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">73,500</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: xdx2ixbrl0642">&#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="IQST:DividendToNonControllingInterest" contextRef="From2025-07-012025-09-30" id="Fact000643" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">73,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_zNamd0cVcrOk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">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 id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLpYeivQB6h6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0659">&#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 style="-sec-ix-hidden: xdx2ixbrl0649">&#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_982_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zTOMuHcszaWe" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0660">&#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 style="-sec-ix-hidden: xdx2ixbrl0650">&#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--StockIssuedDuringPeriodSharesAcquisitions_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zJX48rLpltba" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0661">&#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 style="-sec-ix-hidden: xdx2ixbrl0651">&#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_980_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpg5guvljLM9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0662">&#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 style="-sec-ix-hidden: xdx2ixbrl0652">&#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 style="-sec-ix-hidden: xdx2ixbrl0653">&#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 style="-sec-ix-hidden: xdx2ixbrl0654">&#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 style="-sec-ix-hidden: xdx2ixbrl0655">&#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 style="-sec-ix-hidden: xdx2ixbrl0656">&#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:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000657" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">214,620</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:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-09-30" id="Fact000658" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">214,620</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zRalbfthRIzb" 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">Net income (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 id="xdx_98D_eus-gaap--NetIncomeLoss_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1j87Q9C5rn" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0674">&#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 style="-sec-ix-hidden: xdx2ixbrl0664">&#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 id="xdx_988_eus-gaap--NetIncomeLoss_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znspSmj1VSJk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0675">&#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 style="-sec-ix-hidden: xdx2ixbrl0665">&#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 id="xdx_985_eus-gaap--NetIncomeLoss_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z0LJhUQMxSoh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0676">&#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 style="-sec-ix-hidden: xdx2ixbrl0666">&#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 id="xdx_985_eus-gaap--NetIncomeLoss_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zo39Ull4Lh5k" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0677">&#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 style="-sec-ix-hidden: xdx2ixbrl0667">&#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 style="-sec-ix-hidden: xdx2ixbrl0668">&#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:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember" id="Fact000669" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,466,830</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: xdx2ixbrl0670">&#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:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000671" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,466,830</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:NetIncomeLoss" contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000672" format="ixt:numdotdecimal" decimals="0" unitRef="USD">140,961</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:NetIncomeLoss" contextRef="From2025-07-012025-09-30" id="Fact000673" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,325,869</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_435_c20250701__20250930_eus-gaap--StockholdersEquity_iE_zneSG9bINQ1j" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - September 30, 2025</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">&#160;</td><td id="xdx_984_eus-gaap--SharesIssued_iE_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztdsxuQgmHUd" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000689" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000679" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--SharesIssued_iE_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zR9jzuQFaDz7" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000690" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,108</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000680" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42</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">&#160;</td><td id="xdx_985_eus-gaap--SharesIssued_iE_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zsId3f6fNVOa" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact000691" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">37,110</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact000681" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--SharesIssued_iE_c20250701__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwzGRrYN4aq1" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2025-09-30_us-gaap_CommonStockMember" id="Fact000692" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,832,470</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_CommonStockMember" id="Fact000682" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,833</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000683" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,140,091</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_RetainedEarningsMember" id="Fact000684" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,945,805</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_ComprehensiveIncomeMember" id="Fact000685" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000686" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,172,868</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2025-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000687" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,680,408</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2025-09-30" id="Fact000688" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,853,276</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#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">Series A Preferred Stock</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">Series B Preferred Stock</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#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">&#160;Common Stock</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#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">Shares</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">Amount</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">Shares</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">Amount</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#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">Shares</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">Amount</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">Additional Paid in Capital</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">Accumulated Deficit</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">Accumulated Comprehensive Loss</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><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">Non Controlling Interest</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 Stockholders'&#160;Equity</td></tr>
  <tr id="xdx_43A_c20240101__20240331_eus-gaap--StockholdersEquity_iS_zKD30TZmhKM2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 16%; padding-left: 5.4pt">Balance - December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--SharesIssued_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zg8Dq0stMU8g" style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000704" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000694" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--SharesIssued_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zkhf7NZpIbS" style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000705" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000695" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td>
    <td style="display: none; width: 1%; visibility: hidden">&#160;</td>
    <td style="display: none; width: 1%; visibility: hidden">&#160;</td>
    <td id="xdx_988_eus-gaap--SharesIssued_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zPaJvUt0bFw4" style="display: none; width: 3%; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0706">&#8212;</span>&#160;</td>
    <td style="display: none; width: 1%; visibility: hidden">&#160;</td>
    <td style="display: none; width: 1%; visibility: hidden">&#160;</td>
    <td style="display: none; width: 1%; visibility: hidden">&#160;</td>
    <td style="display: none; width: 3%; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0696">&#8212;</span>&#160;</td>
    <td style="display: none; width: 1%; visibility: hidden">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--SharesIssued_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkeuV0FPWMH3" style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" id="Fact000707" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,151,620</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" id="Fact000697" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,152</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000698" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,530,862</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_RetainedEarningsMember" id="Fact000699" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,084,133</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_ComprehensiveIncomeMember" id="Fact000700" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000701" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,423,582</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_NoncontrollingInterestMember" id="Fact000702" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">377,710</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 3%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31" id="Fact000703" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,045,872</ix:nonFraction></td><td style="font: bold 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-size: 10pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zeA8pgz2xvn9" 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 issued for 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 id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGSj1CW1TRva" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0719">&#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 style="-sec-ix-hidden: xdx2ixbrl0709">&#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_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zL5DWaInGJO2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0720">&#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 style="-sec-ix-hidden: xdx2ixbrl0710">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0711">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z9kRYNH9bG6f" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000721" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,875</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000712" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000713" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,063</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: xdx2ixbrl0714">&#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 style="-sec-ix-hidden: xdx2ixbrl0715">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000716" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,065</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: xdx2ixbrl0717">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31" id="Fact000718" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,065</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; padding-left: 10pt">Common stock issued for 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">&#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">&#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">&#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">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,125</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">279,638</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">&#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">279,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">279,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_zoeJMHmyj6ul" 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 issued in conjunction with 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 id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxvMhXuGjIV6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0733">&#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 style="-sec-ix-hidden: xdx2ixbrl0723">&#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_988_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zk0MtGt5VUta" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0734">&#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 style="-sec-ix-hidden: xdx2ixbrl0724">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0725">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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--StockIssuedDuringPeriodSharesConversionOfUnits_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTZutgDUy1Kc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000735" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">44,192</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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000726" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44</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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000727" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,733</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: xdx2ixbrl0728">&#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 style="-sec-ix-hidden: xdx2ixbrl0729">&#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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000730" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,777</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: xdx2ixbrl0731">&#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:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31" id="Fact000732" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,777</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zfXEbCEiPOAk" 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 income (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 id="xdx_98A_eus-gaap--NetIncomeLoss_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zQcmfrkgmCj3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0747">&#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 style="-sec-ix-hidden: xdx2ixbrl0737">&#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 id="xdx_98F_eus-gaap--NetIncomeLoss_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOB6sA5XTd89" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0748">&#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 style="-sec-ix-hidden: xdx2ixbrl0738">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0739">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#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_98E_eus-gaap--NetIncomeLoss_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8wwLJxsKsS7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0749">&#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 style="-sec-ix-hidden: xdx2ixbrl0740">&#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 style="-sec-ix-hidden: xdx2ixbrl0741">&#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:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember" id="Fact000742" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">809,767</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: xdx2ixbrl0743">&#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:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000744" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">809,767</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:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000745" format="ixt:numdotdecimal" decimals="0" unitRef="USD">229,551</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:NetIncomeLoss" contextRef="From2024-01-012024-03-31" id="Fact000746" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">580,216</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_43B_c20240401__20240630_eus-gaap--StockholdersEquity_iS_zx0WHitXJG99" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Balance - March 31, 2024</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 id="xdx_986_eus-gaap--SharesIssued_iS_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zaZcyRWgXlHd" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000761" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</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:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000751" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</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 id="xdx_987_eus-gaap--SharesIssued_iS_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zT6X0T22Jz4f" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000762" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</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:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000752" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0753">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#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 id="xdx_98F_eus-gaap--SharesIssued_iS_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZTztwFa6XL5" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-03-31_us-gaap_CommonStockMember" id="Fact000763" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,219,812</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:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_CommonStockMember" id="Fact000754" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,220</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000755" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35,439,296</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_RetainedEarningsMember" id="Fact000756" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,893,900</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_ComprehensiveIncomeMember" id="Fact000757" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000758" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,522,317</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000759" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">148,159</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31" id="Fact000760" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,374,158</ix:nonFraction></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="font-size: 10pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zRa3dpLFVun1" 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 issued for 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 id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkjCSwE5wme4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0775">&#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 style="-sec-ix-hidden: xdx2ixbrl0765">&#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_982_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z2woy6Yn9AXf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0776">&#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 style="-sec-ix-hidden: xdx2ixbrl0766">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0767">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_98A_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zI11C5qBIfl9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000777" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,875</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000768" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000769" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,598</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: xdx2ixbrl0770">&#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 style="-sec-ix-hidden: xdx2ixbrl0771">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000772" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,600</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: xdx2ixbrl0773">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30" id="Fact000774" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_z4UNeIdzlPX" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued for warrant exercises</td><td style="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--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJNftDUACusj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0789">&#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 style="-sec-ix-hidden: xdx2ixbrl0779">&#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_984_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxzQz9ufOkWi" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0790">&#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 style="-sec-ix-hidden: xdx2ixbrl0780">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0781">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_98A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z9s9Bwvu0Mh4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000791" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">22,778</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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000782" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23</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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000783" format="ixt:numdotdecimal" decimals="0" unitRef="USD">399,977</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: xdx2ixbrl0784">&#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 style="-sec-ix-hidden: xdx2ixbrl0785">&#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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000786" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</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: xdx2ixbrl0787">&#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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30" id="Fact000788" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--ResolutionOfDerivativeLiabilitiesValue_zvcOpB0qk3gf" 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">Resolution of derivative liabilities upon exercise of warrant</td><td style="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_987_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zew71W7Cs9Ok" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0803">&#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 style="-sec-ix-hidden: xdx2ixbrl0793">&#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_987_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKUNIJeaFyje" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0804">&#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 style="-sec-ix-hidden: xdx2ixbrl0794">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0795">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPV6DUfuwz58" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0805">&#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 style="-sec-ix-hidden: xdx2ixbrl0796">&#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="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000797" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,323</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: xdx2ixbrl0798">&#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 style="-sec-ix-hidden: xdx2ixbrl0799">&#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="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000800" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,323</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: xdx2ixbrl0801">&#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="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30" id="Fact000802" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,323</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_zNp3D9lh1uo1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">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 id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zaMed6AJjgee" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0817">&#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 style="-sec-ix-hidden: xdx2ixbrl0807">&#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_984_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zt0r4ixOGc4e" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0818">&#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 style="-sec-ix-hidden: xdx2ixbrl0808">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0809">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_980_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKcI5dC7o4zc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0819">&#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 style="-sec-ix-hidden: xdx2ixbrl0810">&#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 style="-sec-ix-hidden: xdx2ixbrl0811">&#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 style="-sec-ix-hidden: xdx2ixbrl0812">&#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 style="-sec-ix-hidden: xdx2ixbrl0813">&#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 style="-sec-ix-hidden: xdx2ixbrl0814">&#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:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000815" format="ixt:numdotdecimal" decimals="0" unitRef="USD">475,685</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:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30" id="Fact000816" format="ixt:numdotdecimal" decimals="0" unitRef="USD">475,685</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zJ6080mqhdH2" 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">Net income (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 id="xdx_987_eus-gaap--NetIncomeLoss_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zb3SPX9M7lWa" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0831">&#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 style="-sec-ix-hidden: xdx2ixbrl0821">&#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 id="xdx_987_eus-gaap--NetIncomeLoss_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcNQawRyFGp" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0832">&#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 style="-sec-ix-hidden: xdx2ixbrl0822">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0823">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#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_98B_eus-gaap--NetIncomeLoss_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgycGceiqxfc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0833">&#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 style="-sec-ix-hidden: xdx2ixbrl0824">&#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 style="-sec-ix-hidden: xdx2ixbrl0825">&#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:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="Fact000826" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,008,152</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: xdx2ixbrl0827">&#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:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000828" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,008,152</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:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000829" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,265</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:NetIncomeLoss" contextRef="From2024-04-012024-06-30" id="Fact000830" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,963,887</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_43B_c20240701__20240930_eus-gaap--StockholdersEquity_iS_zg19rshk77N2" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - June 30, 2024</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">&#160;</td><td id="xdx_98F_eus-gaap--SharesIssued_iS_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zO3EfjA9mLA2" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000845" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</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:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000835" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</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">&#160;</td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgLbv2cTIL9f" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000846" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</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">&#160;</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:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000836" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0837">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#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">&#160;</td><td id="xdx_980_eus-gaap--SharesIssued_iS_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zd6k3NKcehL8" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-06-30_us-gaap_CommonStockMember" id="Fact000847" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,244,465</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:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_CommonStockMember" id="Fact000838" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,245</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000839" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,125,194</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_RetainedEarningsMember" id="Fact000840" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">28,902,052</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_ComprehensiveIncomeMember" id="Fact000841" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000842" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,200,088</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000843" format="ixt:numdotdecimal" decimals="0" unitRef="USD">371,791</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2024-06-30" id="Fact000844" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,571,879</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: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--StockIssuedDuringPeriodValueOther_zpCEcK38R6r8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued for conversion 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 id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8kAKvu3msj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0859">&#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 style="-sec-ix-hidden: xdx2ixbrl0849">&#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_987_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zWuSoP2XveHl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0860">&#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 style="-sec-ix-hidden: xdx2ixbrl0850">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0851">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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--StockIssuedDuringPeriodSharesOther_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6J07nGxBkB7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000861" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">38,305</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:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000852" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38</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:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000853" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,045</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"><span style="-sec-ix-hidden: xdx2ixbrl0854">&#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 style="-sec-ix-hidden: xdx2ixbrl0855">&#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:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000856" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,083</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: xdx2ixbrl0857">&#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:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30" id="Fact000858" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,083</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z6eYcxETTJTe" 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 issued for 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 id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3xmLLTsD1Kg" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0873">&#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 style="-sec-ix-hidden: xdx2ixbrl0863">&#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_984_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z27kUUb3HAJh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0874">&#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 style="-sec-ix-hidden: xdx2ixbrl0864">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0865">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_984_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJmEYRVQjKo7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000875" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,875</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000866" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2</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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000867" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,818</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: xdx2ixbrl0868">&#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 style="-sec-ix-hidden: xdx2ixbrl0869">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000870" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,820</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: xdx2ixbrl0871">&#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:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30" id="Fact000872" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,820</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zE4me7HXTUe2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued for warrant exercises</td><td style="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_988_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxVkBS4fDQ22" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0887">&#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 style="-sec-ix-hidden: xdx2ixbrl0877">&#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_984_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ztq8rgUuMjy8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0888">&#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 style="-sec-ix-hidden: xdx2ixbrl0878">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0879">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_988_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKeOs4u56eA3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000889" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,563</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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000880" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43</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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000881" format="ixt:numdotdecimal" decimals="0" unitRef="USD">174,957</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: xdx2ixbrl0882">&#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 style="-sec-ix-hidden: xdx2ixbrl0883">&#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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000884" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</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: xdx2ixbrl0885">&#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:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30" id="Fact000886" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--CommonStockPayableValue_z2U3GyjDC0Yb" 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 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 id="xdx_989_ecustom--CommonStockPayableShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zN5DE0EZF99e" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0901">&#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 style="-sec-ix-hidden: xdx2ixbrl0891">&#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_981_ecustom--CommonStockPayableShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zojPKIlTXZGg" 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"><span style="-sec-ix-hidden: xdx2ixbrl0892">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0893">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_98D_ecustom--CommonStockPayableShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zScpZAWADPt6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0903">&#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 style="-sec-ix-hidden: xdx2ixbrl0894">&#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="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000895" 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: xdx2ixbrl0896">&#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 style="-sec-ix-hidden: xdx2ixbrl0897">&#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="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000898" 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: xdx2ixbrl0899">&#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="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30" id="Fact000900" 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></tr>
  <tr id="xdx_403_ecustom--ResolutionOfDerivativeLiabilitiesValue_zjuJ2CxvKmP1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Resolution of derivative liabilities upon exercise of warrant</td><td style="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_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zNmOwmYwnug2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0915">&#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 style="-sec-ix-hidden: xdx2ixbrl0905">&#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_988_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1c3GHCtP39i" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0916">&#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 style="-sec-ix-hidden: xdx2ixbrl0906">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0907">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#160;</td><td style="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_987_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zL3Mtah1jsSi" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0917">&#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 style="-sec-ix-hidden: xdx2ixbrl0908">&#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="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000909" format="ixt:numdotdecimal" decimals="0" unitRef="USD">646,520</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: xdx2ixbrl0910">&#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 style="-sec-ix-hidden: xdx2ixbrl0911">&#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="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000912" format="ixt:numdotdecimal" decimals="0" unitRef="USD">646,520</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: xdx2ixbrl0913">&#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="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30" id="Fact000914" format="ixt:numdotdecimal" decimals="0" unitRef="USD">646,520</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zqL7x75cFYeh" 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">Net income (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 id="xdx_98E_eus-gaap--NetIncomeLoss_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXlHA6vzjJYg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0929">&#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 style="-sec-ix-hidden: xdx2ixbrl0919">&#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 id="xdx_985_eus-gaap--NetIncomeLoss_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziF0sNf6ZsQd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0930">&#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 style="-sec-ix-hidden: xdx2ixbrl0920">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0921">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#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_98C_eus-gaap--NetIncomeLoss_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zL1QtqmEDZx" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0931">&#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 style="-sec-ix-hidden: xdx2ixbrl0922">&#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 style="-sec-ix-hidden: xdx2ixbrl0923">&#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:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="Fact000924" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</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: xdx2ixbrl0925">&#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:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000926" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</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:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000927" 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:NetIncomeLoss" contextRef="From2024-07-012024-09-30" id="Fact000928" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_434_c20240701__20240930_eus-gaap--StockholdersEquity_iE_z72mLBYiSr09" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - September 30, 2024</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">&#160;</td><td id="xdx_985_eus-gaap--SharesIssued_iE_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zzjqBvxSVMwh" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000943" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</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:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000933" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</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">&#160;</td><td id="xdx_982_eus-gaap--SharesIssued_iE_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zsmJ14goc96h" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000944" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</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">&#160;</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:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000934" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#8212;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden">&#160;</td>
    <td style="display: none; visibility: hidden"><span style="-sec-ix-hidden: xdx2ixbrl0935">&#8212;</span></td>
    <td style="display: none; visibility: hidden">&#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">&#160;</td><td id="xdx_98D_eus-gaap--SharesIssued_iE_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvQfoHKZWfLk" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-09-30_us-gaap_CommonStockMember" id="Fact000945" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,327,208</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:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_CommonStockMember" id="Fact000936" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,328</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000937" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,415,534</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_RetainedEarningsMember" id="Fact000938" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">29,825,840</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_ComprehensiveIncomeMember" id="Fact000939" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000940" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,566,723</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000941" format="ixt:numdotdecimal" decimals="0" unitRef="USD">522,575</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</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:StockholdersEquity" contextRef="AsOf2024-09-30" id="Fact000942" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,089,298</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;&#160;&#160;&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 6 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>IQSTEL INC</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>Consolidated Statements of Cash Flows</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>(Unaudited)</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30E_112_zdRMAj8t9Jue" summary="xdx: Statement - Consoolidated Statements of Cash Flows (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_497_20250101__20250930_zYbqJpQfbaI4">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930_zBwXT0n7gse6">&#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">2025</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">
    <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_zVnjdKWsY7P8" 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_40B_eus-gaap--NetIncomeLoss_i01_maNCPBUze8n_maNCPBUzqjL_zZG47TpMP0Qc" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-01to2025-09-30" id="Fact000950" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,819,244</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-09-30" id="Fact000951" 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></tr>
  <tr id="xdx_40E_eus-gaap--AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zo6qk1dmGt0d" 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_403_eus-gaap--ShareBasedCompensation_i01_maNCPBUze8n_maNCPBUzqjL_zQ9CnMSPcNEh" 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="From2025-01-01to2025-09-30" id="Fact000956" format="ixt:numdotdecimal" decimals="0" unitRef="USD">294,343</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="From2024-01-012024-09-30" id="Fact000957" 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></tr>
  <tr id="xdx_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_z8lnlb6DVcKd" 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="From2025-01-01to2025-09-30" id="Fact000959" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,536</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="From2024-01-012024-09-30" id="Fact000960" 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></tr>
  <tr id="xdx_409_eus-gaap--DepreciationDepletionAndAmortization_i01_maNCPBUze8n_maNCPBUzqjL_zUQOIfyKnGVf" 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="From2025-01-01to2025-09-30" id="Fact000962" format="ixt:numdotdecimal" decimals="0" unitRef="USD">450,142</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="From2024-01-012024-09-30" id="Fact000963" 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></tr>
  <tr id="xdx_40E_eus-gaap--AdjustmentForAmortization_i01_maNCPBUze8n_maNCPBUzqjL_zgQtU4QHaf81" 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="From2025-01-01to2025-09-30" id="Fact000965" format="ixt:numdotdecimal" decimals="0" unitRef="USD">385,721</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="us-gaap:AdjustmentForAmortization" contextRef="From2024-01-012024-09-30" id="Fact000966" 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></tr>
  <tr id="xdx_408_eus-gaap--IncreaseDecreaseInDerivativeLiabilities_i01_maNCPBUze8n_maNCPBUzqjL_z1uKfETdi6o7" 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"><span style="-sec-ix-hidden: xdx2ixbrl0968">&#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:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2024-01-012024-09-30" id="Fact000969" 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></tr>
  <tr id="xdx_408_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_i01N_di_msNCPBUze8n_msNCPBUzqjL_z9vA5HeB269h" 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="From2025-01-01to2025-09-30" id="Fact000971" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,224,481</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:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-012024-09-30" id="Fact000972" 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></tr>
  <tr id="xdx_40A_eus-gaap--GainLossRelatedToLitigationSettlement_i01N_di_msNCPBUze8n_msNCPBUzqjL_zLhDQQqQ7w0k" 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">Loss on settlement of salary 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:GainLossRelatedToLitigationSettlement" contextRef="From2025-01-01to2025-09-30" id="Fact000974" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">216,981</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: xdx2ixbrl0975">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B_zxI37xUhLamb" style="vertical-align: bottom; background-color: White">
    <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_40B_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_msNCPBUzqjL_z3hqViXUXED" 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">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="From2025-01-01to2025-09-30" id="Fact000980" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">44,188,082</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="From2024-01-012024-09-30" id="Fact000981" 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></tr>
  <tr id="xdx_403_eus-gaap--IncreaseDecreaseInInventories_i02N_di_msNCPBUzqjL_zskYVbVegZLa" style="vertical-align: bottom; background-color: White">
    <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"><span style="-sec-ix-hidden: xdx2ixbrl0983">&#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:IncreaseDecreaseInInventories" contextRef="From2024-01-012024-09-30" id="Fact000984" 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></tr>
  <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_di_msNCPBUzqjL_zWVmNwqBuNQc" 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">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="From2025-01-01to2025-09-30" id="Fact000986" format="ixt:numdotdecimal" decimals="0" unitRef="USD">130,466</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="From2024-01-012024-09-30" id="Fact000987" 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></tr>
  <tr id="xdx_401_eus-gaap--IncreaseDecreaseInAccountsPayableTrade_i02_maNCPBUzqjL_zgm55pQW5pJb" 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="From2025-01-01to2025-09-30" id="Fact000989" format="ixt:numdotdecimal" decimals="0" unitRef="USD">416,773</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:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2024-01-012024-09-30" id="Fact000990" 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></tr>
  <tr id="xdx_402_eus-gaap--IncreaseDecreaseInOtherAccruedLiabilities_i02_maNCPBUzqjL_zitCzaPz1cwd" 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="From2025-01-01to2025-09-30" id="Fact000992" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">44,833,669</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="From2024-01-012024-09-30" id="Fact000993" 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></tr>
  <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtNCPBUzqjL_maCCERCz0MS_zWQVVcYIYSof" 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="From2025-01-01to2025-09-30" id="Fact000995" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,602,320</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="From2024-01-012024-09-30" id="Fact000996" 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></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_zHQ0Lr8ZSs32" 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_402_eus-gaap--AssetAcquisitionConsiderationTransferredOtherAssets_i01N_di_msNCPBUzWW8_zyQT6h3c8vGf" 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">Acquisitions of subsidiary, net of cash received of $129,531 and $769,879, 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:AssetAcquisitionConsiderationTransferredOtherAssets" contextRef="From2025-01-01to2025-09-30" id="Fact001001" format="ixt:numdotdecimal" decimals="0" unitRef="USD">70,469</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:AssetAcquisitionConsiderationTransferredOtherAssets" contextRef="From2024-01-012024-09-30" id="Fact001002" 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></tr>
  <tr id="xdx_404_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msNCPBUzWW8_zaDgHOv1xdT3" 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="From2025-01-01to2025-09-30" id="Fact001004" format="ixt:numdotdecimal" decimals="0" unitRef="USD">111,400</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="From2024-01-012024-09-30" id="Fact001005" 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></tr>
  <tr id="xdx_40E_eus-gaap--PaymentsToFundLongtermLoansToRelatedParties_i01N_di_msNCPBUzWW8_zcU67SCf7yJ5" 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">Payment of loan 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="From2025-01-01to2025-09-30" id="Fact001007" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,462</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:PaymentsToFundLongtermLoansToRelatedParties" contextRef="From2024-01-012024-09-30" id="Fact001008" 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></tr>
  <tr id="xdx_40E_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_i01_maNCPBUzWW8_zVqPf50pNrAl" 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">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"><span style="-sec-ix-hidden: xdx2ixbrl1010">&#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:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2024-01-012024-09-30" id="Fact001011" 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></tr>
  <tr id="xdx_409_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtNCPBUzWW8_maCCERCz0MS_zRSjVv1ZkjE6" 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">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="From2025-01-01to2025-09-30" id="Fact001013" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">219,331</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="From2024-01-012024-09-30" id="Fact001014" 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></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_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zx7tcoz7SDZh" 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">&#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_403_eus-gaap--ProceedsFromOtherDebt_i01_maNCPBUzuef_zCUMCTyi0C98" style="vertical-align: bottom; background-color: White">
    <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="From2025-01-01to2025-09-30" id="Fact001019" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,465,000</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:ProceedsFromOtherDebt" contextRef="From2024-01-012024-09-30" id="Fact001020" 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></tr>
  <tr id="xdx_409_eus-gaap--RepaymentsOfOtherDebt_i01N_di_msNCPBUzuef_z5fbj7ASGvxb" 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">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="From2025-01-01to2025-09-30" id="Fact001022" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,214</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="From2024-01-012024-09-30" id="Fact001023" 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></tr>
  <tr id="xdx_403_eus-gaap--RepaymentsOfNotesPayable_i01_msNCPBUzuef_zLSRBiZpMf6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayments of note payable issued 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:RepaymentsOfNotesPayable" contextRef="From2025-01-01to2025-09-30" id="Fact001025" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,048,190</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: xdx2ixbrl1026">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--PaymentsForProceedsFromOtherLoansAndLeases_i01_msNCPBUzuef_z5TvL1ra44b3" 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"><span style="-sec-ix-hidden: xdx2ixbrl1028">&#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:PaymentsForProceedsFromOtherLoansAndLeases" contextRef="From2024-01-012024-09-30" id="Fact001029" 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></tr>
  <tr id="xdx_404_eus-gaap--RepaymentsOfRelatedPartyDebt_i01N_di_msNCPBUzuef_zp8FBMLm0uMe" 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="From2025-01-01to2025-09-30" id="Fact001031" format="ixt:numdotdecimal" decimals="0" unitRef="USD">530,471</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:RepaymentsOfRelatedPartyDebt" contextRef="From2024-01-012024-09-30" id="Fact001032" format="ixt:numdotdecimal" decimals="0" unitRef="USD">333,378</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--ProceedsFromIssuanceOfOtherLongTermDebt_i01_maNCPBUzuef_zqbzZJ902kT1" 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 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"><span style="-sec-ix-hidden: xdx2ixbrl1034">&#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:ProceedsFromIssuanceOfOtherLongTermDebt" contextRef="From2024-01-012024-09-30" id="Fact001035" 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></tr>
  <tr id="xdx_402_eus-gaap--ProceedsFromWarrantExercises_i01_maNCPBUzuef_zb3JJUYKRNo9" style="vertical-align: bottom; background-color: White">
    <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"><span style="-sec-ix-hidden: xdx2ixbrl1037">&#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:ProceedsFromWarrantExercises" contextRef="From2024-01-012024-09-30" id="Fact001038" 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></tr>
  <tr id="xdx_405_eus-gaap--ProceedsFromStockOptionsExercised_i01_maNCPBUzuef_zLKgbJykgM66" 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 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"><span style="-sec-ix-hidden: xdx2ixbrl1040">&#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:ProceedsFromStockOptionsExercised" contextRef="From2024-01-012024-09-30" id="Fact001041" 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></tr>
  <tr id="xdx_40D_eus-gaap--ProceedsFromIssuanceOfMediumTermNotes_i01_maNCPBUzuef_z8scU4PrLGB4" style="vertical-align: bottom; background-color: White">
    <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="From2025-01-01to2025-09-30" id="Fact001043" format="ixt:numdotdecimal" decimals="0" unitRef="USD">987,500</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="From2024-01-012024-09-30" id="Fact001044" 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></tr>
  <tr id="xdx_404_eus-gaap--RepaymentsOfConvertibleDebt_i01N_di_msNCPBUzuef_zWY3OCDhVot1" 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">Repayment of 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:RepaymentsOfConvertibleDebt" contextRef="From2025-01-01to2025-09-30" id="Fact001046" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,064,269</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:RepaymentsOfConvertibleDebt" contextRef="From2024-01-012024-09-30" id="Fact001047" format="ixt:numdotdecimal" decimals="0" unitRef="USD">541,612</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_403_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_i01N_di_maNCPBUzuef_zhriDs4749N1" 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">Dividend paid to non-controlling interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, 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:ProceedsFromPaymentsToMinorityShareholders" contextRef="From2025-01-01to2025-09-30" id="Fact001049" format="ixt:numdotdecimal" decimals="0" unitRef="USD">210,630</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: xdx2ixbrl1050">&#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_405_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_mtNCPBUzuef_maCCERCz0MS_zj9hAVmvfie4" 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">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="From2025-01-01to2025-09-30" id="Fact001052" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,570,726</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="From2024-01-012024-09-30" id="Fact001053" 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></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--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_maCCERCz0MS_zhD0VJSMTMo1" 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">&#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: xdx2ixbrl1055">&#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 style="-sec-ix-hidden: xdx2ixbrl1056">&#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="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--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCCERCz0MS_zGxVNjhBtBm7" 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">&#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="From2025-01-01to2025-09-30" id="Fact001058" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">250,925</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:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2024-01-012024-09-30" id="Fact001059" 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></tr>
  <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_zzj9EyRcH7yd" style="vertical-align: bottom; background-color: White">
    <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="AsOf2024-12-31" id="Fact001061" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,510,357</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="AsOf2023-12-31" id="Fact001062" 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></tr>
  <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_zqBFkFXVa7Ef" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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="AsOf2025-09-30" id="Fact001064" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,259,432</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2024-09-30" id="Fact001065" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,125,139</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zE1elbn6yhna" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;Supplemental cash flow information</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InterestPaidNet_i01_zNJ0MxaGDmq9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-01-01to2025-09-30" id="Fact001070" format="ixt:numdotdecimal" decimals="0" unitRef="USD">342,976</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2024-01-012024-09-30" id="Fact001071" format="ixt:numdotdecimal" decimals="0" unitRef="USD">480,431</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxesPaidNet_i01_zeNQbwMYEbj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2025-01-01to2025-09-30" id="Fact001073" format="ixt:numdotdecimal" decimals="0" unitRef="USD">202,274</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1074">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_zpz9yGbvtAT" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;Non-cash transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--SeriesBPreferredStockIssuedAsDividend_zYDTxhI0CJW5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Series B Preferred stock issued for settlement of salary payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:SeriesBPreferredStockIssuedAsDividend" contextRef="From2025-01-01to2025-09-30" id="Fact001079" format="ixt:numdotdecimal" decimals="0" unitRef="USD">848,480</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1080">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--SeriesDPreferredStockIssuedForSettlementOfDebtValue_zwGTYPfjSUYb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Series D Preferred stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue" contextRef="From2025-01-01to2025-09-30" id="Fact001082" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,708,332</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1083">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zhFQFM3XLvg1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-01-01to2025-09-30" id="Fact001085" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,886,658</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-09-30" id="Fact001086" format="ixt:numdotdecimal" decimals="0" unitRef="USD">279,660</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zC8XGyjoKrX9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued in connection with convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1088">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-01-012024-09-30" id="Fact001089" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,777</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--StockIssuedDuringPeriodSharesOther_zQPHwdkaCATi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-01-01to2025-09-30" id="Fact001091" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,459,692</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-01-012024-09-30" id="Fact001092" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">337,083</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--CashlessWarrantsExercised_zsgwlpQ2kcld" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Cashless warrant exercised</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1094">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CashlessWarrantsExercised" contextRef="From2024-01-012024-09-30" id="Fact001095" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,815</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zvEpx1O4ZIMl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for common stock payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-01to2025-09-30" id="Fact001097" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1098">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--ResolutionOfDerivativeLiabilitiesValue_zcM1SkuYwRre" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1100">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-01-012024-09-30" id="Fact001101" format="ixt:numdotdecimal" decimals="0" unitRef="USD">885,843</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--NotePayableIssuedForAcquisitionOfSubsidiary_zoWV16nNOAjk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Note payable issued for acquisition of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-01-01to2025-09-30" id="Fact001103" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,100,000</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:NotePayableIssuedForAcquisitionOfSubsidiary" contextRef="From2024-01-012024-09-30" id="Fact001104" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--ContingentLiabilityForAcquisitionOfSubsidiary_zCirCkdRgN8i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Contingent liability for acquisition of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2025-01-01to2025-09-30" id="Fact001106" format="ixt:numdotdecimal" decimals="0" unitRef="USD">285,175</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ContingentLiabilityForAcquisitionOfSubsidiary" contextRef="From2024-01-012024-09-30" id="Fact001107" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--StockPayableForAcquisitionOfSubsidiary_zy8eEnaQ80ve" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Stock payable for acquisition of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:StockPayableForAcquisitionOfSubsidiary" contextRef="From2025-01-01to2025-09-30" id="Fact001109" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1110">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance_zs6TjkTehOp5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Purchase of vehicle with financing loan and a related party advance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" contextRef="From2025-01-01to2025-09-30" id="Fact001112" format="ixt:numdotdecimal" decimals="0" unitRef="USD">86,643</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: xdx2ixbrl1113">&#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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;&#160;&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;&#160;</p>


<!-- Field: Page; Sequence: 7 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>IQSTEL INC</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>Notes to the Unaudited Consolidated Financial
Statements</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>September 30, 2025</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001115" name="us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock"><p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z5Zs4EwKwoL1" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001117" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock"><p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zxmsWH0pCKzf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Organization and Operations</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;Nevada&#160;on&#160;<span id="xdx_907_edei--EntityIncorporationDateOfIncorporation_c20250101__20250930_zGeMzpPkVgdd"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" format="ixt:datemonthdayyearen" id="Fact001118" 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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;with over
603&#160;active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company is a technology company with a presence
in 20 countries and approximately 100 employees that is offering leading-edge services through its four business divisions.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Telecom Division, which represents the majority
of current operations and which also represents 94% of all of the Company&#8217;s revenues, offers VoIP, SMS, proprietary Internet of
Things (IoT) solutions, 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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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. Additionally, Globetopper LLC (www.globetopper.com)
our most recent acquisitions, plays a strategic role in supporting the expansion and integration of our business divisions. Through its
operations, the Company continues to strengthen its global presence and enhance the synergy in Fintech segments through its solution for
gift card programs, currently representing 6% of our revenues for the nine months ended September 30, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company&#8217;s developing&#160;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_zvtldgIJ5J4b" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001120" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zLZ3iOcaTKj3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001122" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zBuX0OqaVQk5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 8 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and the results of operations and cash flows
for the periods presented. The results of operations for the three and nine months ended September 30, 2025 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, 2024 filed with the SEC on March 31, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001124" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zZjYOsIObHgj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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;),
QXTEL LIMITED (&#8220;QXTEL&#8221;) and Globetopper LLC (&#8220;Globetopper&#8221;). All significant intercompany balances and transactions
have been eliminated in consolidation.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001126" name="us-gaap:BusinessCombinationsPolicy"><p id="xdx_84A_eus-gaap--BusinessCombinationsPolicy_zZLSWyH22GX4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In accordance with Accounting Standards Codification
(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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001128" name="IQST:ReverseStockSplitPolicyTextBlock"><p id="xdx_841_ecustom--ReverseStockSplitPolicyTextBlock_zyM85wBIrNW4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Reverse stock split</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company announced a reverse stock
split effective on May 2, 2025 (the &#8220;Market Effective Date&#8221;). The Board of Directors of the Company approved a reverse
stock split of the Company&#8217;s authorized, issued and outstanding shares of common stock, par value&#160;<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zXoCwiWXfdO6">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30" id="Fact001129" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>&#160;per share
(the &#8220;Common Stock&#8221;), at a ratio of 1-for-80. All issued and outstanding common stock, options and warrants to purchase
common stock and per share amounts contained in this Report have been adjusted retroactively to reflect the change in capital
structure for all periods presented.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">All share and per share information in these
financial statements retroactively reflect this reverse stock split.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001131" name="us-gaap:UseOfEstimates"><p id="xdx_84C_eus-gaap--UseOfEstimates_z3bkasaK7SRj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001133" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBWx2loLEJnf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_do_c20250930_zNTXXQn4TFl7"><span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20241231_zmU1DqUZgI0j"><ix:nonFraction name="us-gaap:CashEquivalentsAtCarryingValue" contextRef="AsOf2025-09-30" id="Fact001134" format="ixt-sec:numwordsen" decimals="0" unitRef="USD"><ix:nonFraction name="us-gaap:CashEquivalentsAtCarryingValue" contextRef="AsOf2024-12-31" id="Fact001135" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span>&#160;cash
equivalents at September 30, 2025 and December 31, 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 9 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001137" name="us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock"><p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zIaCmWwl3D84" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and 2024, the Company recorded bad debt
expense of&#160;<span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20250101__20250930_zdlvOjGlKq9d">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2025-01-01to2025-09-30" id="Fact001138" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,536</ix:nonFraction></span> and&#160;<span id="xdx_902_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zjkMGJdmZqu9">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2024-01-012024-09-30" id="Fact001139" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,801</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001141" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_84E_eus-gaap--EarningsPerSharePolicyTextBlock_zNz6hvExW6l3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company has adopted Accounting Standards
Codification ASC 260,&#160;&#8221;<i>Earnings per Share</i>&#8221;&#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 year. 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 convertible notes, and these were excluded from the computation of diluted net loss per share as the result
was anti-dilutive for the three and nine months ended September 30, 2025 and 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following represents a reconciliation of
the numerators of the basic and diluted earnings per share computation for the three and nine months ended September 30, 2025 and 2024:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>Net loss attributed
to common stockholders of IQSTEL Inc.</b></p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001143" name="IQST:NetLossAttributedToCommonStockholdersOfIqstel"><table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--NetLossAttributedToCommonStockholdersOfIqstel_zIO2fxCyPBL5" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)" 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_49E_20250701__20250930_zkgByUGYbr5j">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20240701__20240930_z2BsEIOFK272">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20250101__20250930_zbMGEzd6qWxc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20240101__20240930_z9QBJFngF1Si">&#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>Three Months Ended</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; 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>September
    30,</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>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>2025</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>2025</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></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zJmeFniiWf9" 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">Net loss attributed to IQSTEL Inc.</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2025-07-012025-09-30" id="Fact001145" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,466,830</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2024-07-012024-09-30" id="Fact001146" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2025-01-01to2025-09-30" id="Fact001147" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,031,766</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2024-01-012024-09-30" id="Fact001148" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,741,707</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--UndiclaredDividendOnSeriesDPreferred_zOHuBqUXvUFd" 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">Undeclared divided on Series D Preferred Stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, 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="IQST:UndiclaredDividendOnSeriesDPreferred" contextRef="From2025-07-012025-09-30" id="Fact001150" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,916</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: xdx2ixbrl1151">&#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="IQST:UndiclaredDividendOnSeriesDPreferred" contextRef="From2025-01-01to2025-09-30" id="Fact001152" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,916</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: xdx2ixbrl1153">&#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_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_zeyPqAHa7MRg" 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">Net loss attributed to common stockholders of IQSTEL Inc.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" contextRef="From2025-07-012025-09-30" id="Fact001155" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,480,746</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" contextRef="From2024-07-012024-09-30" id="Fact001156" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</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">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" contextRef="From2025-01-01to2025-09-30" id="Fact001157" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,045,682</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" contextRef="From2024-01-012024-09-30" id="Fact001158" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,741,707</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: 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_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zK6ANnoSagLd" 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">Weighted average number of common shares outstanding - Basic and diluted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2025-07-012025-09-30" id="Fact001160" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,635,616</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:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2024-07-012024-09-30" id="Fact001161" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,303,557</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:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2025-01-01to2025-09-30" id="Fact001162" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,076,480</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:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2024-01-012024-09-30" id="Fact001163" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,241,409</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_40A_eus-gaap--EarningsPerShareDiluted_zavyOOSpK888" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2025-07-012025-09-30" id="Fact001165" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.68</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2024-07-012024-09-30" id="Fact001166" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.40</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2025-01-01to2025-09-30" id="Fact001167" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">1.97</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="From2024-01-012024-09-30" id="Fact001168" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">1.67</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 style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001170" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zdODYhBNQhC5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, accounts receivable, 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. Based on the Federal Deposit
Insurance Corporation (FDIC) applicable in the United Sates, Switzerland&#8217;s deposit protection system (Esisuisse) and the Financial
Services Compensation Scheme (FSCS) applicable in the U.K., 47.21% of our cash and cash equivalent are protected by the applicable government
insurance limits.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 10 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
we had 31 customers representing&#160;<span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--ThirtyOneCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zUQj2MdhY8Re"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2025-01-012025-09-30_custom_ThirtyOneCustomersMember_custom_MajorCustomersMember" id="Fact001171" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">87.4</ix:nonFraction>%</span>&#160;of our revenue compared to 22 customers representing&#160;<span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyTwoCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zrvXEAtq3Bnj"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember_custom_MajorCustomersMember" id="Fact001172" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">87.7</ix:nonFraction>%</span>&#160;of our revenue for
the nine months ended September 30, 2024. This is a significant improvement in the revenue concentration. For the nine months ended September
30, 2025 and 2024,&#160;<span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_z2QLFgSoUst"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2025-01-012025-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember" id="Fact001173" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">37.6</ix:nonFraction>%</span>&#160;and&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zqhcYFfj1gtk"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember" id="Fact001174" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">38.3</ix:nonFraction>%</span>&#160;of revenue, respectively, comes from customers under prepayment conditions, which
means there are no credit or bad debt risks on that portion of the customers&#8217; portfolio.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Approximately&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyFiveCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zaRPdbBV6kuh"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--ElevenCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zDs0oWFrH9oi"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2025-01-012025-09-30_custom_TwentyFiveCustomersAccountsReceivableMember_custom_MajorCustomersMember" id="Fact001175" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-09-30_custom_ElevenCustomersAccountsReceivableMember_custom_MajorCustomersMember" id="Fact001176" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80</ix:nonFraction></ix:nonFraction>%</span></span>&#160;of total accounts
receivable are concentrated in balances from the Company&#8217;s top 25 customers as of September 30, 2025 compared to the same percentage
concentrated in 11 companies as of December 31, 2024. The largest customer as of September 30, 2025 represented&#160;<span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zM0UEdCO5Uh2"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2025-01-012025-09-30_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember" id="Fact001177" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8.75</ix:nonFraction>%</span>&#160;of the
total compared to <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zzvCBi2FnKEe"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-12-31_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember" id="Fact001178" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">40.39</ix:nonFraction>%</span> as of December 31, 2024. This concentration may expose the Company to a medium-to-low level of credit risk, as
most of these customers are bilateral, meaning they also have accounts payable with the Company.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001180" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zeiCsbuaQxul" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 1</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 2</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 3</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The carrying values of our financial instruments,
including, cash; accounts receivable; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 11 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>&#160;</i></b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001182" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zy6U9SA425F8" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Usage charges refer to the fees that customers
are billed based on their actual usage of the services. For voice services, this typically means charges are based on the duration of
calls made. For SMS (text messaging), it usually means charges per message sent. Other recurring charges are referred to charges for services
such as (1) Global DIDs, (2) Global Toll-Free Numbers, (3) PBX (Private Branch Exchange) for small businesses, and (4) SIP Trunking. The
provision of these services usually has set-up fees and are offered on a subscription or month-to-month basis.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Revenue is reported on a gross basis since the
Company acts as the principal in the transaction, meaning it has control over the goods or services before they are transferred to the
customer. This includes having the primary responsibility for fulfilling the contract and determining the price.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">With respect to the specific performance obligations
of the Company in its contracts with its customers, our standard service agreement establishes the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company agrees to furnish to Customer, and Customer agrees to purchase from the Company, International Long Distance telecommunication services and/or SMS services at the rates agreed to in writing by the Parties.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company will provide, operate and maintain communications equipment, international links and network administration and support in the United States and other countries as may be agreed upon.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company will be responsible for its own expenses and will provide, operate, and maintain transmission facilities required to link its domestic network with the other Party's nearest point of presence (POP).</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company shall provide Customer all required IP network addresses, Domain Name Server (DNS) information and, if necessary, the associated prefixes used to exchange voice traffic as provided on the provisioning form.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company shall take all appropriate security measures to protect its network from fraudulent traffic coming from unknown or unauthorized sources. Any and all IP and network information received by the Company from Customer for the purposes of this agreement shall be strictly confidential, and disclosed only to those employees or personnel with a need to know.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;The Company recognizes revenue from
telecommunication services in accordance with ASC 606. Topic 606 establishes a comprehensive 5 step framework for determining revenue
recognition. Under this framework, the Company considers each service a single performance obligation, since typically, the Company provides
a series of distinct services.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Under ASC 606, voice and SMS termination services
typically qualify for over time recognition because the customer receives and consumes the benefits as the entity performs</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 93%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Each call or message is terminated in real time.</span></td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The customer cannot "stockpile" the service &#8212; it's consumed instantly.</span></td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The service is indivisible and recurring, with no alternative use.</span></td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In the case of the services provided by Globetopper,
the Company recognizes revenue in accordance with ASC 606, "Revenue from Contracts with Customers."
Under this standard, revenue is recognized when control of the promised goods or services is transferred to the customer in an amount
that reflects the consideration to which the Company expects to be entitled.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 12 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company&#8217;s primary performance obligation
is the transfer of digital prepaid products to customers upon purchase. Revenue is recognized at a point
in time when the digital prepaid products are made available to the customer, as this is when the customer obtains control and can benefit
from the use of the products. The Company has evaluated additional services, including API integration
and technical support, and determined that these services are not distinct performance obligations. These services are highly interdependent
and integrated with the primary obligation to deliver digital prepaid products. As such, revenue recognition for these services is bundled
with the primary performance obligation and recognized at the same point in time.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The transaction price is determined based on
the pricing appendix provided to customers at the time of contract signing, with the Company reserving the right to adjust prices with
a three-day notice. Since the Company has only one primary performance obligation, there is no allocation
of the transaction price across multiple obligations. </p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The application of the 5 step Topic 606 revenue
recognition framework to the Company's operations is depicted as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="margin-left: auto; width: 95%; margin-right: auto">
  <tr style="vertical-align: top">
    <td style="border: black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><b>Topic 606 Conceptual Framework</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 81%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><b>Related Company Policy &amp; Procedures</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 1 Identify the contract(s) with customer</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">A contract is defined as an approved mutual agreement
    between the Company and a customer setting performance obligation, and criteria that must be met in accordance with the Company's customary
    commercial business practices and entered into with the probable expectation that all estimated consideration will be realized in the
    ordinary course of business.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 2 Identify the performance obligations</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">Performance obligations are identified in the
    customer agreement, and any subsequent amendments stated in per minute, time and message usage criteria; and digital prepaid products.
    The Company considers each service a single performance obligation, including instances where the Company provides a series of services
    that are substantially the same and have the same pattern of transfer.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 3 Determine the transaction price</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">The transaction price is determined at contract
    inception and is subsequently reviewed periodically to reflect applicable rate amendments, trends in regulatory, market conditions and
    usage of service and products by a customer. The transaction price excludes amounts collected on behalf of third parties such as sales
    taxes and regulatory fees.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 4 Allocate the transaction price to the performance obligations</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">The transaction price is allocated to each performance
    obligation based on the standalone contractual selling price of the time measured service, net of any related discount.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 5 Recognize revenue when the entity satisfies a performance obligation</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company recognizes revenues from contracts with customers when control of the usage of the services and digital prepaid products has been transferred to the customer, as recorded and measured by the Company's internal information systems. Revenues are recognized at the probable amount of consideration expected in exchange for transferring control of usage.</span></td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 13 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001184" name="us-gaap:CostOfSalesPolicyTextBlock"><p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z0ofyubXnft" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Cost of revenue</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Costs of revenue represent direct charges from
vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated
in vendors&#8217; networks.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001186" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z6XzvjAMVOKj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">In November 2024, the Financial Accounting Standards
Board issued Accounting Standards Update (ASU) 2024-03&#160;<i>Final Standard on Income Statement: Disaggregation of Income Statement
Expenses</i>, which requires disaggregated disclosure of income statement expenses for public business entities.&#160;The ASU does not
change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense
captions into specified categories in disclosures within the footnotes to the financial statements. This guidance will be effective for
us on January 1, 2027. The Company is currently evaluating the impact of adopting ASU 2024-03.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">The Company has reviewed all other recently issued,
but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to
cause a material impact on its financial statements.</p>

</ix:nonNumeric><p id="xdx_858_zqPuHYIe3XCb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001188" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zMl6dP8NpDGe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"><b>NOTE 3 - GOING CONCERN</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; 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, negative working capital
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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Historically, the Company has relied upon funds
from its stockholders, lines of credit, options and secured and unsecured loans from third parties. 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001190" name="us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock"><p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zQVM1lPkoDv2" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 4 &#8211;&#160;PREPAID AND OTHER CURRENT
ASSETS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Prepaid and other current assets at September
30, 2025 and December 31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001192" name="us-gaap:OtherCurrentAssetsTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--OtherCurrentAssetsTextBlock_z7Y3qk0EDqDa" summary="xdx: Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" style="margin-left: auto; border-collapse: collapse; width: 40%; 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" id="xdx_492_20250930_zWSeZXNR3J7k" 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" id="xdx_499_20241231_zUQDQ3Yk2hJ5" 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>2025</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></tr>
  <tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_z4s3m8XD64r7" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2025-09-30" id="Fact001194" format="ixt:numdotdecimal" decimals="0" unitRef="USD">228,169</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2024-12-31" id="Fact001195" format="ixt:numdotdecimal" decimals="0" unitRef="USD">115,685</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_z5ix38Oedmj1" 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="AsOf2025-09-30" id="Fact001197" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,111,006</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:OtherPrepaidExpenseCurrent" contextRef="AsOf2024-12-31" id="Fact001198" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,020,288</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_zSoansNQXLt" 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="AsOf2025-09-30" id="Fact001200" 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="AsOf2024-12-31" id="Fact001201" 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_zixXVMW1PPjj" 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="AsOf2025-09-30" id="Fact001203" format="ixt:numdotdecimal" decimals="0" unitRef="USD">53,893</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="AsOf2024-12-31" id="Fact001204" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42,673</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_z0DEmDRhcsV2" 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="AsOf2025-09-30" id="Fact001206" 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="AsOf2024-12-31" id="Fact001207" format="ixt:numdotdecimal" decimals="0" unitRef="USD">356,000</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_zavpMw1Z2aF5" 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="AsOf2025-09-30" id="Fact001209" 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="AsOf2024-12-31" id="Fact001210" 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></tr>
  <tr id="xdx_401_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zhvtSerwYlA1" 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">Total</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2025-09-30" id="Fact001212" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,900,271</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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="AsOf2024-12-31" id="Fact001213" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,684,349</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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 14 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001215" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_803_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zGB988DZCnAb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 5 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Property and equipment at September 30, 2025
and December 31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001217" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zAspFV0NKIg5" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" style="margin-left: auto; border-collapse: collapse; width: 40%; 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" id="xdx_493_20250930_zlVNdwSsS18j" 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" id="xdx_494_20241231_zffYnniPdtTa" 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>2025</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></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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zlH170d68v6e"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2025-09-30_us-gaap_TechnologyEquipmentMember" id="Fact001218" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">709,417</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z9B67BcjldC"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-12-31_us-gaap_TechnologyEquipmentMember" id="Fact001219" 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></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_90A_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zIWU4IN3M2wh"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2025-09-30_us-gaap_SoftwareDevelopmentMember" id="Fact001220" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">800,247</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--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zRTqmwMqRQ5a"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-12-31_us-gaap_SoftwareDevelopmentMember" id="Fact001221" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">690,742</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; padding-left: 5.4pt">Vehicle</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zm5pzyDfzVFj"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2025-09-30_us-gaap_VehiclesMember" id="Fact001222" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">86,643</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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zPujbwfohrYc"><span style="-sec-ix-hidden: xdx2ixbrl1223">&#8212;</span></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; 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_90E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zT6dB3LhVI6b"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2025-09-30_us-gaap_OtherMachineryAndEquipmentMember" id="Fact001224" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">157,831</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_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zB4xcItVRg1l"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-12-31_us-gaap_OtherMachineryAndEquipmentMember" id="Fact001225" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">155,935</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_zYyFHG83uZc2" 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 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="AsOf2025-09-30" id="Fact001227" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,754,138</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="AsOf2024-12-31" id="Fact001228" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,556,094</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_zdQdB8q7Brv1" 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">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="AsOf2025-09-30" id="Fact001230" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,083,496</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="AsOf2024-12-31" id="Fact001231" format="ixt:numdotdecimal" decimals="0" unitRef="USD">994,292</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_z2qM4n8Gl3F4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total property and equipment</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2025-09-30" id="Fact001233" format="ixt:numdotdecimal" decimals="0" unitRef="USD">670,642</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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="AsOf2024-12-31" id="Fact001234" format="ixt:numdotdecimal" decimals="0" unitRef="USD">561,802</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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Depreciation expense for the nine months ended
September 30, 2025 and 2024 amounted to&#160;<span id="xdx_90C_eus-gaap--Depreciation_pp0p0_c20250101__20250930_zKtu00zlYiD7">$<ix:nonFraction name="us-gaap:Depreciation" contextRef="From2025-01-01to2025-09-30" id="Fact001235" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">89,204</ix:nonFraction></span>&#160;and&#160;<span id="xdx_904_eus-gaap--Depreciation_pp0p0_c20240101__20240930_zbQDJriNxHWe">$<ix:nonFraction name="us-gaap:Depreciation" contextRef="From2024-01-012024-09-30" id="Fact001236" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">104,061</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001238" name="us-gaap:IntangibleAssetsDisclosureTextBlock"><p id="xdx_801_eus-gaap--IntangibleAssetsDisclosureTextBlock_zZqIOD3SXiv1" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 6 &#8211; INTANGIBLE ASSETS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Intangible assets at September 30, 2025
and December 31, 2024 consisted of the following:</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001240" name="us-gaap:ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_zs6ENBu7NaQ4" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)" style="margin-left: auto; border-collapse: collapse; width: 80%; 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>
         <td>&#160;</td>
         <td>&#160;</td></tr>
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></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>
       <td>&#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; 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>Useful life</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>Gross carrying
    amount</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>Accumulated
    amortization</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>Net carrying
    amount</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: left; padding-left: 5.4pt">New gas regulator intangible</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt">Not yet in service</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_z6SJS1BHeTXl"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2025-09-30_custom_GasRegulatorMember" id="Fact001241" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_ze3eAPRcteuh"><span style="-sec-ix-hidden: xdx2ixbrl1242">&#8212;</span></span>&#160;&#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: 3%">&#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: 15%; text-align: right"><span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zSbBHnAPOY1"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2025-09-30_custom_GasRegulatorMember" id="Fact001243" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</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-bottom: 1pt; padding-left: 5.4pt">Interconnection agreements</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: center; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z58YORxMLFLi"><ix:nonNumeric contextRef="AsOf2025-09-30_custom_InterconnectionAgreementsMember" format="ixt-sec:durwordsen" id="Fact001244" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">16 years</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_90A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z6ZsaThnDItd"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2025-09-30_custom_InterconnectionAgreementsMember" id="Fact001245" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,700,000</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_90F_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zFW3ggVHKDni"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2025-01-012025-09-30_custom_InterconnectionAgreementsMember" id="Fact001246" format="ixt:numdotdecimal" decimals="0" unitRef="USD">721,877</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_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zIYkLY6vOvn3"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2025-09-30_custom_InterconnectionAgreementsMember" id="Fact001247" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,978,123</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="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zFDPiAOV8ZN7"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2025-09-30_custom_TotalMember" id="Fact001248" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,799,592</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zJQ1lmVi2yxa"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2025-01-012025-09-30_custom_TotalMember" id="Fact001249" format="ixt:numdotdecimal" decimals="0" unitRef="USD">721,877</ix:nonFraction></span></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"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_z0anVH7NGgoe"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2025-09-30_custom_TotalMember" id="Fact001250" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,077,715</ix:nonFraction></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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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 style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Useful life</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>Gross carrying
    amount</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>Accumulated
    amortization</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>Net carrying
    amount</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: left; padding-left: 5.4pt">New gas regulator intangible</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt">Not yet in service</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zyBRz3TGb1I"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2024-12-31_custom_GasRegulatorMember" id="Fact001251" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_za4zFZ3MSpDl"><span style="-sec-ix-hidden: xdx2ixbrl1252">&#8212;</span></span>&#160;&#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: 3%">&#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: 15%; text-align: right"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zmEZ0XlbZxbk"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-12-31_custom_GasRegulatorMember" id="Fact001253" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</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-bottom: 1pt; padding-left: 5.4pt">Interconnection agreements</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: center; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zUxrciKPD7ch"><ix:nonNumeric contextRef="AsOf2024-12-31_custom_InterconnectionAgreementsMember" format="ixt-sec:durwordsen" id="Fact001254" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">16 years</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_903_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBPSIZV61g9g"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2024-12-31_custom_InterconnectionAgreementsMember" id="Fact001255" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,700,000</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_90B_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBXFyM4m2zLk"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2024-01-012024-12-31_custom_InterconnectionAgreementsMember" id="Fact001256" format="ixt:numdotdecimal" decimals="0" unitRef="USD">360,938</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_908_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zbNB77uc1zpa"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-12-31_custom_InterconnectionAgreementsMember" id="Fact001257" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,339,062</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="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zIugIwuMwQGc"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2024-12-31_custom_TotalMember" id="Fact001258" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,799,592</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zxmP2z2dLPkl"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2024-01-012024-12-31_custom_TotalMember" id="Fact001259" format="ixt:numdotdecimal" decimals="0" unitRef="USD">360,938</ix:nonFraction></span></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"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zfSzIY74Z73b"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-12-31_custom_TotalMember" id="Fact001260" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,438,654</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 id="xdx_8AD_zXnVEVwk1eZf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Amortization expense for the nine months ended
September 30, 2025 and 2024 amounted to&#160;$360,938&#160;and&#160;$0, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table outlines the estimated
future amortization expense as of September 30, 2025:</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001262" name="us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zMzf8JzOFbwa" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)" style="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>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 44%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2025 (3 months remaining)</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: 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: 43%; text-align: right"><span id="xdx_90B_eus-gaap--BelowMarketLeaseAmortizationIncomeNextTwelveMonths_iI_c20250930_zCAsL5kgtgj9"><ix:nonFraction name="us-gaap:BelowMarketLeaseAmortizationIncomeNextTwelveMonths" contextRef="AsOf2025-09-30" id="Fact001263" format="ixt:numdotdecimal" decimals="0" unitRef="USD">120,312</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">2026</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearTwo_iI_c20250930_zbrKOFK66Dfi"><ix:nonFraction name="us-gaap:BelowMarketLeaseAmortizationIncomeYearTwo" contextRef="AsOf2025-09-30" id="Fact001264" format="ixt:numdotdecimal" decimals="0" unitRef="USD">481,250</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">2027</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearThree_iI_c20250930_zB4Nuz7h6qi"><ix:nonFraction name="us-gaap:BelowMarketLeaseAmortizationIncomeYearThree" contextRef="AsOf2025-09-30" id="Fact001265" format="ixt:numdotdecimal" decimals="0" unitRef="USD">481,250</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: left">2028</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearFour_iI_c20250930_zeTDnBWsZv56"><ix:nonFraction name="us-gaap:BelowMarketLeaseAmortizationIncomeYearFour" contextRef="AsOf2025-09-30" id="Fact001266" format="ixt:numdotdecimal" decimals="0" unitRef="USD">481,250</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">2029</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearFive_iI_c20250930_zOZfEhOtR2R1"><ix:nonFraction name="us-gaap:BelowMarketLeaseAmortizationIncomeYearFive" contextRef="AsOf2025-09-30" id="Fact001267" format="ixt:numdotdecimal" decimals="0" unitRef="USD">481,250</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: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</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_902_eus-gaap--BelowMarketLeaseAmortizationIncomeAfterYearFive_iI_c20250930_z0pW7muPWR5a"><ix:nonFraction name="us-gaap:BelowMarketLeaseAmortizationIncomeAfterYearFive" contextRef="AsOf2025-09-30" id="Fact001268" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,932,811</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: left">&#160;</td><td style="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_904_eus-gaap--BelowMarketLeaseNet_iI_c20250930_zmSYnBR5rVM7"><ix:nonFraction name="us-gaap:BelowMarketLeaseNet" contextRef="AsOf2025-09-30" id="Fact001269" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,978,123</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="margin-top: 0; margin-bottom: 0">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 15 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001271" name="us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock"><p id="xdx_80F_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zZrnPJZDu6Me" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Accrued and other current liabilities at September
30, 2025 and December 31, 2024 consisted of the following</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001273" name="us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zpD8AGfnKQe2" summary="xdx: Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)" style="margin-left: auto; border-collapse: collapse; width: 40%; 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" id="xdx_492_20250930_zmEADYCHYkH4" 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" id="xdx_498_20241231_zPTp49RsNZ2e" 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>2025</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></tr>
  <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iI_zuIzGxoEAki" 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">Accrued liabilities</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2025-09-30" id="Fact001275" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,148,363</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2024-12-31" id="Fact001276" format="ixt:numdotdecimal" decimals="0" unitRef="USD">928,858</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_zzmlsKgTTRnd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Cost provision</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:DeferredTaxAssetsTaxDeferredExpense" contextRef="AsOf2025-09-30" id="Fact001278" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,276,570</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:DeferredTaxAssetsTaxDeferredExpense" contextRef="AsOf2024-12-31" id="Fact001279" format="ixt:numdotdecimal" decimals="0" unitRef="USD">53,939,336</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--InterestPayableCurrent_iI_zyaoKkOJt2vb" 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">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:InterestPayableCurrent" contextRef="AsOf2025-09-30" id="Fact001281" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,450</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:InterestPayableCurrent" contextRef="AsOf2024-12-31" id="Fact001282" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,204</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--AccruedSalariesCurrent_iI_zTqBYwKxhC36" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:AccruedSalariesCurrent" contextRef="AsOf2025-09-30" id="Fact001284" format="ixt:numdotdecimal" decimals="0" unitRef="USD">73,363</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:AccruedSalariesCurrent" contextRef="AsOf2024-12-31" id="Fact001285" format="ixt:numdotdecimal" decimals="0" unitRef="USD">420,447</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_znop3XdMuYl7" 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">Salary payable and employee benefit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:EmployeeRelatedLiabilitiesCurrent" contextRef="AsOf2025-09-30" id="Fact001287" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,709</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:EmployeeRelatedLiabilitiesCurrent" contextRef="AsOf2024-12-31" id="Fact001288" format="ixt:numdotdecimal" decimals="0" unitRef="USD">88,357</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_zhwZQ5PYPvtc" 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 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:OtherLiabilitiesCurrent" contextRef="AsOf2025-09-30" id="Fact001290" format="ixt:numdotdecimal" decimals="0" unitRef="USD">340,915</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:OtherLiabilitiesCurrent" contextRef="AsOf2024-12-31" id="Fact001291" format="ixt:numdotdecimal" decimals="0" unitRef="USD">129,582</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--OtherAccruedLiabilitiesCurrent_iI_zfESPoE4veNi" 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">Total</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2025-09-30" id="Fact001293" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,009,370</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2024-12-31" id="Fact001294" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,624,784</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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001296" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zX6pV5NDi02g" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 8 - LOANS PAYABLE</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Loans payable at September 30, 2025 and December
31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001298" name="IQST:ScheduleOfLoansPayableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfLoansPayableTextBlock_zicFFzvicSTb" summary="xdx: Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)" style="margin-left: auto; border-collapse: collapse; width: 80%; 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>2025</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 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: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zolPkEpbMYc9"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_MartusMember" id="Fact001299" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">97,401</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zaY6xWtph03a"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_MartusMember" id="Fact001300" 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: 33%; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zKiqKxqkCz2k"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_MartusMember" format="ixt:datemonthdayyearen" id="Fact001301" name="us-gaap:DebtInstrumentIssuanceDate1">October 23, 2018</ix:nonNumeric></span> and due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z7Im4kLsdURe"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_MartusMember" format="ixt:datemonthdayyearen" id="Fact001302" name="us-gaap:DebtInstrumentMaturityDate">January 2, 2026</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: 9%; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zrKL5PvJaT04"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_MartusMember" id="Fact001303" 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: 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">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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zEjvEmekSfPf"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_DarleneCovi19Member" id="Fact001304" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,703</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_c20241231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zXsWeO9zRA73"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_DarleneCovi19Member" id="Fact001305" 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; padding-left: 5.4pt">Note was issued on <span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zDESa72WW1Kk"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_DarleneCovi19Member" format="ixt:datemonthdayyearen" id="Fact001306" name="us-gaap:DebtInstrumentIssuanceDate1">April 1, 2020</ix:nonNumeric></span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zabqWHwHmI1i"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_DarleneCovi19Member" format="ixt:datemonthdayyearen" id="Fact001307" name="us-gaap:DebtInstrumentMaturityDate">March 31, 2026</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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfy9rfdaKlKe"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_DarleneCovi19Member" id="Fact001308" 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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zQJwTnkNJjHb"><span style="-sec-ix-hidden: xdx2ixbrl1309">&#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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zvqDU0Dx4oig"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteTwoMember" id="Fact001310" 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; padding-left: 5.4pt">Note was issued <span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zrqSXBXi2UQ3"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTwoMember" format="ixt:datemonthdayyearen" id="Fact001311" name="us-gaap:DebtInstrumentIssuanceDate1">June 11, 2024</ix:nonNumeric></span> and due on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z1I2E2MXwLm1"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTwoMember" format="ixt:datemonthdayyearen" id="Fact001312" 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 id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_ze3Fxw3qEhd1"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteTwoMember" id="Fact001313" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</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 - 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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zaSWTiosEBFd"><span style="-sec-ix-hidden: xdx2ixbrl1314">&#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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zZHN8NtSAGm"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteQXTELMember" id="Fact001315" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,275,000</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_90E_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zhD00O0Xv7I6"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELMember" format="ixt:datemonthdayyearen" id="Fact001316" name="us-gaap:DebtInstrumentIssuanceDate1">April 1, 2024</ix:nonNumeric></span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwzMzn5uxn1h"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELMember" format="ixt:datemonthdayyearen" id="Fact001317" 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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znZYbWfVfXK4"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELMember" id="Fact001318" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.9</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_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zAb5N4Gj0gr2"><span style="-sec-ix-hidden: xdx2ixbrl1319">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zrddE9TjtB35"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteFourMember" id="Fact001320" 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; padding-left: 5.4pt">Note was issued <span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4BMEvPSBrR7"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteThreeMember" format="ixt:datemonthdayyearen" id="Fact001321" name="us-gaap:DebtInstrumentIssuanceDate1">July 16, 2024</ix:nonNumeric></span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z7BiwOz4DIr4"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteThreeMember" format="ixt:datemonthdayyearen" id="Fact001322" 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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zxmRrJ1kTE14"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteThreeMember" id="Fact001323" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUlgiDFm7DQ3"><span style="-sec-ix-hidden: xdx2ixbrl1324">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zTm1Wc2gZ53i"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteFourMember" id="Fact001325" 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; padding-left: 5.4pt">Note was issued <span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zhf4h8a0U2L7"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFourMember" format="ixt:datemonthdayyearen" id="Fact001326" name="us-gaap:DebtInstrumentIssuanceDate1">July 31, 2024</ix:nonNumeric></span> and due on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zYD6vQrI2Xc3"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFourMember" format="ixt:datemonthdayyearen" id="Fact001327" 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 id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zJGLzu2Zr5i6"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteFourMember" id="Fact001328" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zt236lAypbA1"><span style="-sec-ix-hidden: xdx2ixbrl1329">&#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_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zp4hschllmj2"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteFiveMember" id="Fact001330" 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; padding-left: 5.4pt">Note was issued <span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_z8cxMoKjgzyd"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFiveMember" format="ixt:datemonthdayyearen" id="Fact001331" name="us-gaap:DebtInstrumentIssuanceDate1">September 23, 2024</ix:nonNumeric></span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zHVhj42nVKSc"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFiveMember" format="ixt:datemonthdayyearen" id="Fact001332" 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 id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zAPl6OaLuF75"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteFiveMember" id="Fact001333" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zEuWMmp5BrPc"><span style="-sec-ix-hidden: xdx2ixbrl1334">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zw7hlGQEWxil"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31_custom_PromissoryNoteSixMember" id="Fact001335" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">108,696</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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zHdHJOAUogBb"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteSixMember" format="ixt:datemonthdayyearen" id="Fact001336" name="us-gaap:DebtInstrumentIssuanceDate1">October 4, 2024</ix:nonNumeric></span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zJmzVauN4hLk"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteSixMember" format="ixt:datemonthdayyearen" id="Fact001337" 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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_z5JlGZZvMnG9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteSixMember" id="Fact001338" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</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 - 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_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zTW53vYZQt91"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember" id="Fact001339" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">226,810</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_90B_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z7zDSnqovq1d"><span style="-sec-ix-hidden: xdx2ixbrl1340">&#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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z4tSTKaeDnjh"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELTwoMember" format="ixt:datemonthdayyearen" id="Fact001341" name="us-gaap:DebtInstrumentIssuanceDate1">February 3, 2025</ix:nonNumeric></span> and due on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zNbqoA0K0fHf"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELTwoMember" format="ixt:datemonthdayyearen" id="Fact001342" name="us-gaap:DebtInstrumentMaturityDate">September 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_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zmgwKAkMWxGk"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember" id="Fact001343" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">4.9</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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zYpaDVNQ7yBj"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteEightMember" id="Fact001344" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">794,737</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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zE9Dc1tkXJH3"><span style="-sec-ix-hidden: xdx2ixbrl1345">&#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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zsvUTFGAfJ"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteEightMember" format="ixt:datemonthdayyearen" id="Fact001346" name="us-gaap:DebtInstrumentIssuanceDate1">July 16, 2025</ix:nonNumeric></span> and due on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zZXCWWn5Yit8"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteEightMember" format="ixt:datemonthdayyearen" id="Fact001347" name="us-gaap:DebtInstrumentMaturityDate">February 26, 2026</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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_znJ890Ajtixe"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteEightMember" id="Fact001348" format="ixt:numdotdecimal" decimals="INF" 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: 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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHRH77u1Yaci"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteNineMember" id="Fact001349" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">794,737</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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zX53KUyzBKch"><span style="-sec-ix-hidden: xdx2ixbrl1350">&#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_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zP9mZHJW0JV2"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteNineMember" format="ixt:datemonthdayyearen" id="Fact001351" name="us-gaap:DebtInstrumentIssuanceDate1">August 8, 2025</ix:nonNumeric></span> and due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zpPHqCjHGxx3"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteNineMember" format="ixt:datemonthdayyearen" id="Fact001352" name="us-gaap:DebtInstrumentMaturityDate">March 21, 2026</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_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHA315t1etD8"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteNineMember" id="Fact001353" format="ixt:numdotdecimal" decimals="INF" 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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zB4PuaaAJ8A9"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteTenMember" id="Fact001354" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">794,737</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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zeSXznZpzI21"><span style="-sec-ix-hidden: xdx2ixbrl1355">&#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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zN0cc1xStZ5d"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTenMember" format="ixt:datemonthdayyearen" id="Fact001356" name="us-gaap:DebtInstrumentIssuanceDate1">September 11, 2025</ix:nonNumeric></span> and due on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zIt8MgKaJWf1"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTenMember" format="ixt:datemonthdayyearen" id="Fact001357" name="us-gaap:DebtInstrumentMaturityDate">April 24, 2026</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_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zX3sPflWr1s8"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteTenMember" id="Fact001358" format="ixt:numdotdecimal" decimals="INF" 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: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financing
    loan</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zPaKvbszlh05" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30_custom_FinancingLoanMember" id="Fact001359" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">44,865</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zdpyfWDUahhl"><span style="-sec-ix-hidden: xdx2ixbrl1360">&#8212;</span></span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; 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: 1pt"><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; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan
    was issued in July 2025 and the monthly payment amount is <span id="xdx_90D_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zcW9WjFcoL78">$<ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDue" contextRef="AsOf2025-07-01_custom_FinancingLoanMember" id="Fact001361" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,149</ix:nonFraction></span> for <span id="xdx_903_eus-gaap--LesseeFinanceLeaseTermOfContract1_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zRf3dHrae5Hf"><ix:nonNumeric contextRef="AsOf2025-07-01_custom_FinancingLoanMember" format="ixt-sec:durwordsen" id="Fact001362" name="us-gaap:LesseeFinanceLeaseTermOfContract1">48 months</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zg9eChwsyCB2"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2025-09-30_custom_PromissoryNoteThirteenMember" id="Fact001363" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">7.87</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930_zXmuOcL7etmf"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-09-30" id="Fact001364" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,813,990</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_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231_z6jOts0jHnG7"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-12-31" id="Fact001365" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,518,539</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_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930_zspPqtQPMN9a"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2025-09-30" id="Fact001366" format="ixt:numdotdecimal" decimals="0" unitRef="USD">105,323</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_c20241231_ztpHrtYiRFQ1"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2024-12-31" id="Fact001367" format="ixt:numdotdecimal" decimals="0" unitRef="USD">62,898</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="text-align: right">&#160;</td><td style="text-align: right">&#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_906_eus-gaap--LongTermDebt_iI_pp0p0_c20250930_zpTxhgN3Sqe6"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2025-09-30" id="Fact001368" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,708,667</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_902_eus-gaap--LongTermDebt_pp0p0_c20241231_zOypOy5I7grf"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2024-12-31" id="Fact001369" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,455,641</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_906_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20250930_zLqssCgc83Ag"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2025-09-30" id="Fact001370" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,674,548</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_90F_eus-gaap--LongTermDebtCurrent_pp0p0_c20241231_zMEy0ITEpXPa"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2024-12-31" id="Fact001371" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,455,641</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="text-align: right">&#160;</td><td style="text-align: right">&#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_907_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20250930_zqXbw9gF6Oj1"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2025-09-30" id="Fact001372" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">34,118</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_90A_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20241231_zWu0u3KUirFd"><span style="-sec-ix-hidden: xdx2ixbrl1373">&#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="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="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="margin-top: 0; margin-bottom: 0"></p>

<ix:exclude><!-- Field: Page; Sequence: 16 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Loans payable - related parties at September
30, 2025 and December 31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001375" name="IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zPNx6J6YZxe5" summary="xdx: Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; 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></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>2025</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></tr>
  <tr 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">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zk00pvm1cpmc"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2025-09-30_custom_N49OfShareholderOfSwisslink1Member" id="Fact001376" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,606</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z1WZ0LuXNMl7"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-12-31_custom_N49OfShareholderOfSwisslink1Member" id="Fact001377" 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></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_904_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zYRGZhMizddk"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2025-09-30_custom_N49OfShareholderOfSwisslink2Member" id="Fact001378" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">133,865</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_90D_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zg9U2tXj1Xfd"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-12-31_custom_N49OfShareholderOfSwisslink2Member" id="Fact001379" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">219,894</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">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_905_eus-gaap--LoansPayable_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zbmtXG2XSOzb"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2025-09-30_custom_MinorityShareholderOfQXTELMember" id="Fact001380" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55,579</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_900_eus-gaap--LoansPayable_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zUKgV4iN1Vel"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-12-31_custom_MinorityShareholderOfQXTELMember" id="Fact001381" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">478,985</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; 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_90F_eus-gaap--LoansPayable_pp0p0_c20250930_z5yAgXeFtFE6"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2025-09-30" id="Fact001382" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">211,050</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_90E_eus-gaap--LoansPayable_pp0p0_c20241231_z0fBrxAPthGb"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-12-31" id="Fact001383" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">720,485</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">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_907_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20250930_z7104NBbeazc"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2025-09-30" id="Fact001384" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">211,050</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_90B_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20241231_zrLtlQFjvZjh"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2024-12-31" id="Fact001385" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">720,485</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: 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermLoansPayable_pp0p0_c20250930_zxV2Z2Zjtpe6"><span style="-sec-ix-hidden: xdx2ixbrl1386">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermLoansPayable_pp0p0_c20241231_z9vuRmq9Fze8"><span style="-sec-ix-hidden: xdx2ixbrl1387">&#8212;</span></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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company borrowed from third parties totaling&#160;<span id="xdx_905_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zpYyWHfkXrtl">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherLoans" contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansMember" id="Fact001388" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,825,583</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90E_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z73xXeHJSEvc">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherLoans" contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansMember" id="Fact001389" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,011,100</ix:nonFraction></span>, which includes original issue discount
and financing costs of&#160;<span id="xdx_902_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zEqQzkpZmHDd">$<ix:nonFraction name="us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" contextRef="AsOf2025-09-30_custom_ThirdPartyLoansMember" id="Fact001390" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">360,583</ix:nonFraction></span>&#160;and&#160;<span id="xdx_903_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zQYtUnehHqWg">$<ix:nonFraction name="us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" contextRef="AsOf2024-12-31_custom_ThirdPartyLoansMember" id="Fact001391" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span>&#160;and repaid the principal amount of&#160;<span id="xdx_902_eus-gaap--PaymentsForLoans_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zNf9YknzlIi6">$<ix:nonFraction name="us-gaap:PaymentsForLoans" contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansMember" id="Fact001392" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,076,404</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90E_eus-gaap--PaymentsForLoans_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zK3mQiFq2zQ6">$<ix:nonFraction name="us-gaap:PaymentsForLoans" contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansMember" id="Fact001393" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">669,121</ix:nonFraction></span>,
respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued a note payable of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zMAOqzliPuO6">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember" id="Fact001394" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,000,000</ix:nonFraction></span>&#160;for the earn out payment related to the April 1, 2024 acquisition of a subsidiary.
During the nine months ended September 30, 2025, the Company issued a note payable of&#160;<span id="xdx_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z7yP5Qmb99Nh">$<ix:nonFraction name="us-gaap:OtherLongTermNotesPayable" contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember" id="Fact001395" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span>&#160;for the consideration related
to the July 1, 2025 acquisition of a subsidiary. These notes were fully repaid during the nine months ended September 30, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company recorded interest expense of&#160;<span id="xdx_904_eus-gaap--InterestExpense_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zbi439CqEQpf">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2025-01-012025-09-30_us-gaap_LoansPayableMember" id="Fact001396" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">353,964</ix:nonFraction></span> and&#160;<span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoq8uKCr9tMj">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember" id="Fact001397" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">121,806</ix:nonFraction></span>&#160;and recognized amortization of discount, included
in interest expense, of&#160;<span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zKxDev4NUkga">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2025-01-012025-09-30_us-gaap_LoansPayableMember" id="Fact001398" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">106,770</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_ziELGQztiEbc">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember" id="Fact001399" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">163,406</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company settled loans as follows;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Principal
    amount and accrued interest of 5 notes payable issued in June through October 2024 by issuing&#160;<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--FiveNotesPayableSettlementMember_zyanojtj55k2"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-01-012025-09-30_custom_FiveNotesPayableSettlementMember" id="Fact001400" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">264,980</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_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--NotesIssuedJuneThroughOctober2024Member_zQXJIwK8q6D1">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2025-01-012025-09-30_custom_NotesIssuedJuneThroughOctober2024Member" id="Fact001401" format="ixt:numdotdecimal" decimals="0" unitRef="USD">801,255</ix:nonFraction></span>.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
    amount and accrued interest of 3 notes payable issued in June 2025 by issuing&#160;<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z08cAw2aS2Lc"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-01-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact001402" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">22,131</ix:nonFraction></span>&#160;shares of Series D Preferred Stock.
    As a result, the Company recorded a loss on settlement of debt of&#160;<span id="xdx_900_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThreeNotesPayableSettlementMember_z3hTgHIGJnlh">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2025-01-012025-09-30_custom_ThreeNotesPayableSettlementMember" id="Fact001403" format="ixt:numdotdecimal" decimals="0" unitRef="USD">804,599</ix:nonFraction></span>.</span></td>
    <td>&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Principal amount and accrued interest of 4 notes payable
issued in January through May 2025 by issuing&#160;<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--FourNotesPayableSettlementMember_zz9ahEufNbha"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember" id="Fact001404" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">14,979</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_909_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--FourNotesPayableSettlementMember_zTfpms53t4I5">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember188704937" id="Fact001405" format="ixt:numdotdecimal" decimals="0" unitRef="USD">541,290</ix:nonFraction></span>.</span></td>
    <td>&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
</table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September
30, 2024, the Company settled 2 loans as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Principal amount and accrued interest of a note payable
issued in April 2023 by issuing <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNQFtxvS3mrk"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember" id="Fact001406" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,770,000</ix:nonFraction></span> shares of common stock. As a result, the Company recorded a loss on settlement of debt of <span id="xdx_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--NotesIssuedApril2023Member_z6LLypVdt0il">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-012024-09-30_custom_NotesIssuedApril2023Member" id="Fact001407" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,660</ix:nonFraction></span>.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal amount of future receipts loan issued in April
2024 by early settlement. As a result, the Company recorded a loss on settlement of debt of <span id="xdx_907_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zfDtU7rvzLZd">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-012024-09-30_custom_FutureReceiptsLoanMember" id="Fact001408" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,537</ix:nonFraction></span>.</span></td>
    <td>&#160;</td></tr>
</table>

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

<ix:exclude><!-- Field: Page; Sequence: 17 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001410" name="us-gaap:ConvertibleDebtTableTextBlock"><p id="xdx_808_eus-gaap--ConvertibleDebtTableTextBlock_z7UbglCcRFOg" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 9 - CONVERTIBLE LOANS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Convertible loans at&#160;September 30,
2025 and December 31, 2024 consisted of the following:</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001412" name="IQST:ConvertibleLoansTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ConvertibleLoansTextBlock_zXtjQ37LV5F2" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250930_zoi5Bz6YjTg8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20241231_zGzKmZiWgO3a">&#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>2025</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></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 2024</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">$</td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zdAQgVDyXEv9" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2025-09-30_custom_ConvertibleNotesPayable2024Member" id="Fact001413" format="ixt:numdotdecimal" decimals="0" unitRef="USD">753,090</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zD62ELYMhNFi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-12-31_custom_ConvertibleNotesPayable2024Member" id="Fact001414" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,225,308</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 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 id="xdx_987_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zBA9jNGr1i13" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2025-09-30_custom_ConvertibleNotesPayable2025Member" id="Fact001415" format="ixt:numdotdecimal" decimals="0" unitRef="USD">421,053</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_98D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zLWuN7iFqxCl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">&#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_403_eus-gaap--OtherNotesPayable_iI_zbkWJU689Hj5" 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:OtherNotesPayable" contextRef="AsOf2025-09-30" id="Fact001418" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,174,142</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:OtherNotesPayable" contextRef="AsOf2024-12-31" id="Fact001419" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,225,308</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_z6Vtl7OwCAG3" 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="AsOf2025-09-30_custom_ConvertibleNotesMember" id="Fact001421" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">7,672</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="AsOf2024-12-31_custom_ConvertibleNotesMember" id="Fact001422" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">348,950</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--ConvertibleNotesPayable_iI_zuyPCfgWGM9f" 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:ConvertibleNotesPayable" contextRef="AsOf2025-09-30" id="Fact001424" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,166,470</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="AsOf2024-12-31" id="Fact001425" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,876,358</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_zwJzgQa5SCS8" 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="AsOf2025-09-30" id="Fact001427" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,166,471</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="AsOf2024-12-31" id="Fact001428" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,864,432</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_zk3ZG1BwEbcc" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2024-12-31" id="Fact001431" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,011,926</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company recorded interest expense of&#160;<span id="xdx_90A_eus-gaap--InterestExpense_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zQVyXsPKppP9">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001432" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">593,818</ix:nonFraction></span>&#160;and&#160;<span id="xdx_905_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zOVMht5DEp8l">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001433" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">555,092</ix:nonFraction></span>&#160;and recognized amortization of discount,
included in interest expense, of&#160;<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z4sxhVWQtoe5">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001434" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">278,951</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90E_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zyPLZ5Abppni">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001435" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">693,516</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the&#160;nine months ended September 30,
2025, one note holder converted notes with principal amounts of&#160;<span id="xdx_90C_ecustom--DebtConversionConvertedInstrumentAmount2_c20250101__20250930_zOlWdXZqKSc9">$<ix:nonFraction name="IQST:DebtConversionConvertedInstrumentAmount2" contextRef="From2025-01-01to2025-09-30" id="Fact001436" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,153,343</ix:nonFraction></span>, debt discount of&#160;<span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--OneNoteholderConvertibleDebtMember_zyh0Jk7abh93">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2025-09-30_custom_OneNoteholderConvertibleDebtMember" id="Fact001437" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">129,570</ix:nonFraction></span>, accrued interest of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zGk5E8ntPW43">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2025-01-012025-09-30_custom_ThirdPartyConvertibleDebtMember" id="Fact001438" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">420,919</ix:nonFraction></span>&#160;and
conversion fee of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zbaW0lp2zXj8">$<ix:nonFraction name="us-gaap:DebtInstrumentFeeAmount" contextRef="AsOf2025-09-30_custom_ThirdPartyConvertibleDebtMember" id="Fact001439" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,000</ix:nonFraction></span>&#160;into&#160;<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zzUHn7KO5KQa"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-01-012025-09-30_custom_ThirdPartyConvertibleDebtMember" id="Fact001440" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="Shares">988,655</ix:nonFraction></span>&#160;shares of common stock. During the&#160;three months ended September 30, 2025,
one note holder converted notes with principal amounts of&#160;<span id="xdx_90A_ecustom--DebtConversionConvertedInstrumentAmount2_c20250701__20250930_z5DjAgSrRg1c">$<ix:nonFraction name="IQST:DebtConversionConvertedInstrumentAmount2" contextRef="From2025-07-012025-09-30" id="Fact001441" format="ixt:numdotdecimal" decimals="0" unitRef="USD">931,121</ix:nonFraction></span>, debt discount of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--SecondNoteholderConvertibleDebtMember_zkFTaeCoWYg8">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2025-09-30_custom_SecondNoteholderConvertibleDebtMember" id="Fact001442" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,918</ix:nonFraction></span>, accrued interest of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20250701__20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zLx0ibiYxcza">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2025-07-012025-09-30_custom_SecondThirdPartyConvertibleDebtMember" id="Fact001443" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">302,586</ix:nonFraction></span>&#160;and
conversion fee of&#160;<span id="xdx_909_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zq18OPi2J0J9">$<ix:nonFraction name="us-gaap:DebtInstrumentFeeAmount" contextRef="AsOf2025-09-30_custom_SecondThirdPartyConvertibleDebtMember" id="Fact001444" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,500</ix:nonFraction></span>&#160;into&#160;<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pp0p0_c20250701__20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zAwREH5uoN3i"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-07-012025-09-30_custom_SecondThirdPartyConvertibleDebtMember" id="Fact001445" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="Shares">293,742</ix:nonFraction></span>&#160;shares of common stock.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Settlement</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company settled the principal amount of convertible notes of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zXUraUka3ie7">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2025-09-30_custom_June2024February2025TwoConvertibleNotesMember" id="Fact001446" format="ixt:numdotdecimal" decimals="0" unitRef="USD">671,870</ix:nonFraction></span>, debt discount of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zPeIfsVYrNz8">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2025-09-30_custom_June2024February2025TwoConvertibleNotesMember" id="Fact001447" format="ixt:numdotdecimal" decimals="0" unitRef="USD">58,573</ix:nonFraction></span>&#160;and accrued interest
of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zN4UVkfZKlFa">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember" id="Fact001448" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,366</ix:nonFraction></span>&#160;issued in June 2024 through February 2025 to two notes holders by paying cash of&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zrsWB5mTbo06">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember" id="Fact001449" format="ixt:numdotdecimal" decimals="0" unitRef="USD">725,000</ix:nonFraction></span>. As a result, the
Company recorded a loss on settlement of debt of&#160;<span id="xdx_90A_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zCUxVP41EG98">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember" id="Fact001450" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,337</ix:nonFraction></span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Issued in fiscal year 2025</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company borrowed amounts from third parties totaling&#160;<span id="xdx_903_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zQLWY4j0ub3f">$<ix:nonFraction name="us-gaap:ProceedsFromUnsecuredNotesPayable" contextRef="From2025-01-012025-09-30_custom_ThirdPartyConvertibleDebtMember" id="Fact001451" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,113,316</ix:nonFraction></span>, which includes original issue discount and financing costs of&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zsE9ciK1ORml">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2025-09-30_custom_ThirdPartyConvertibleDebtMember" id="Fact001452" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">125,816</ix:nonFraction></span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001454" name="us-gaap:ScheduleOfShortTermDebtTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfShortTermDebtTextBlock_zZr4qTU6s4Af" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Principal</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">Issuance</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">Maturity</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Interest</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: center">Payment</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">amount</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">date</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">Date</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">rate</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: center">schedule</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zo4xi9kZ2X2f"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanOneMember" id="Fact001455" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">471,000</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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zEWJqVTZFUFc"><span style="-sec-ix-hidden: xdx2ixbrl1456">February 26, 202</span></span>5</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zSoghboKTTx"><ix:nonNumeric contextRef="From2025-02-262025-02-26_custom_March7ThirdPartyLoanOneMember" format="ixt:datemonthdayyearen" id="Fact001457" name="us-gaap:DebtInstrumentMaturityDate">December 30, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zOCsezc5yCZ9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanOneMember" id="Fact001458" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">14</ix:nonFraction></span>%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; padding-left: 5.4pt"><span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2SGzENSyqC7"><ix:nonNumeric contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneMember" id="Fact001459" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">5 payments, one payment of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneFirstPaymentMember_z7sQWhhkoyp6">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneFirstPaymentMember" id="Fact001460" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">268,470</ix:nonFraction></span>&#160;and four payments of&#160;$67,118, beginning in August 2025</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zzc1IRPcU0I3"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanTwoMember" id="Fact001461" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">116,000</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zD6wS93PTzyj"><ix:nonNumeric contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember" format="ixt:datemonthdayyearen" id="Fact001462" name="us-gaap:DebtInstrumentIssuanceDate1">February 26, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zRSQrVqLKWdd"><ix:nonNumeric contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember" format="ixt:datemonthdayyearen" id="Fact001463" name="us-gaap:DebtInstrumentMaturityDate">December 30, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_z90N9ahviGq8"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanTwoMember" id="Fact001464" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">14</ix:nonFraction></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; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zdXCLV2F8qx"><ix:nonNumeric contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember" id="Fact001465" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">5 payments, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFirstPaymentMember_zltYavZOLYx8">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFirstPaymentMember" id="Fact001466" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">66,120</ix:nonFraction></span>&#160;and four payments of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFourPaymentsMember_zbXUGaSBGijd">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFourPaymentsMember" id="Fact001467" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,530</ix:nonFraction></span>, beginning in August 2025</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zpZGjsn1iXP2"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2025-03-04_custom_Feb26ThirdPartyLoanOneMember" id="Fact001468" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">526,316</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_zqdySDjU6maa"><ix:nonNumeric contextRef="From2025-03-042025-03-04_custom_March4ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001469" name="us-gaap:DebtInstrumentIssuanceDate1">March 4, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_z9O1AiqC1Dp"><ix:nonNumeric contextRef="From2025-03-042025-03-04_custom_March4ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001470" name="us-gaap:DebtInstrumentMaturityDate">December 5, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2PvqKk0c794"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2025-03-04_custom_Feb26ThirdPartyLoanOneMember" id="Fact001471" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">24</ix:nonFraction>%</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; padding-left: 5.4pt">The outstanding balance shall be paid on&#160;December 5, 2025</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_z75uLeqbJsdh"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_M2BNotesMember" id="Fact001472" 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. Certain notes allow for the conversion price to be a fixed price
of $8.80 per share.</ix:nonNumeric></span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 18 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Issued in fiscal year 2024</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In 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_zu2fREIjqxm8">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001473" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,888,889</ix:nonFraction></span>&#160;in secured convertible promissory notes (the &#8220;Notes&#8221;) for an aggregate purchase price of&#160;<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zVKh8PAlHZDd">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001474" 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_ztzdOFPwPZHc">$<ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001475" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">8.80</ix:nonFraction></span>&#160;per share.&#160;<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zsFnNMhM7CUk"><ix:nonNumeric contextRef="From2024-01-242024-01-24_custom_M2BSPAMember" id="Fact001476" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">Each noteholder received 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 $8.80. The Notes are secured by all of our assets under
a Security Agreement signed with the SPA.</ix:nonNumeric></span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The initial tranche was executed in January 2024
for&#160;<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1OutstandingMember_zUXis0CY4qBi">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-01-24_custom_M2BSPATranche1OutstandingMember" id="Fact001477" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,222,222</ix:nonFraction></span>&#160;in face value of Notes and&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zergvq36j4p7"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-01-242024-01-24_custom_M2BSPATranche1Member" id="Fact001478" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,253</ix:nonFraction></span>&#160;Kicker Shares, with an original issue discount of&#160;<span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zMgetn1xL1Rc">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2024-01-24_custom_M2BSPATranche1Member" id="Fact001479" 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_zw0Lfc3LUC36">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-03-01_custom_M2BSPATranche2Member" id="Fact001480" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,111,111</ix:nonFraction></span>&#160;and&#160;<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zbAdZLRqoeP4">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-03-01_custom_M2BSPATranche3Member" id="Fact001481" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">555,556</ix:nonFraction></span>, respectively, in face value of Notes
and&#160;12,627&#160;and&#160;6,314&#160;Kicker Shares, with an original issue discount of&#160;<span id="xdx_90C_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zX9nOKHUm382">$<ix:nonFraction name="IQST:DebtInstrumentOriginalIssueDiscount" contextRef="From2024-01-242024-01-24_custom_M2BSPATranche2Member" id="Fact001482" format="ixt:numdotdecimal" decimals="0" unitRef="USD">111,111</ix:nonFraction></span>&#160;and&#160;<span id="xdx_903_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zImJ0bDwyZh8">$<ix:nonFraction name="IQST:DebtInstrumentOriginalIssueDiscount" contextRef="From2024-01-242024-01-24_custom_M2BSPATranche3Member" id="Fact001483" 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_zHgzOAhVK3yi"><ix:nonNumeric contextRef="From2024-01-242024-01-24_custom_M2BSPAMember" format="ixt-sec:durwordsen" id="Fact001484" 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_zOXm2InqA5w6"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001485" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">18</ix:nonFraction>%</span>&#160;per annum.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In October 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">First Note: Originally due January 1, 2025, with an outstanding amount of&#160;<span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_iI_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1OutstandingMember_zWscctAMkKwh">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-10-31_custom_M2BSPATranche1OutstandingMember" id="Fact001486" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,888,889</ix:nonFraction></span>, extended to&#160;<span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zEwCs3pfzQwe"><ix:nonNumeric contextRef="From2024-01-012024-12-31_custom_M2BSPATranche1Member" format="ixt:datemonthdayyearen" id="Fact001487" name="us-gaap:DebtInstrumentMaturityDate">January 1, 2026</ix:nonNumeric></span>.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Second Note: Originally due March 12, 2025, with an outstanding amount of&#160;<span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zibUdBQSSeg8">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-10-31_custom_M2BSPATranche2Member" id="Fact001488" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,111,111</ix:nonFraction></span>, extended to&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zbPtE5hI5zL6"><ix:nonNumeric contextRef="From2024-01-012024-12-31_custom_M2BSPATranche2Member" format="ixt:datemonthdayyearen" id="Fact001489" name="us-gaap:DebtInstrumentMaturityDate">March 12, 2026</ix:nonNumeric></span>.</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Third Note: Originally due March 25, 2025, with an outstanding amount of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zkjwGZLRgOAk">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-10-31_custom_M2BSPATranche3Member" id="Fact001490" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">555,556</ix:nonFraction></span>, extended to&#160;<span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zUHHW4kK3tWi"><ix:nonNumeric contextRef="From2024-01-012024-12-31_custom_M2BSPATranche3Member" format="ixt:datemonthdayyearen" id="Fact001491" name="us-gaap:DebtInstrumentMaturityDate">March 25, 2026</ix:nonNumeric></span>.&#160;</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In consideration for this extension, the Company
issued&#160;<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember__us-gaap--StatementClassOfStockAxis__us-gaap--RestrictedStockMember_z6GPOFCx4JFe"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-01-012024-12-31_custom_M2BExtensionMember_us-gaap_RestrictedStockMember" id="Fact001492" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,081</ix:nonFraction></span>&#160;restricted common shares. As a result of the extension, the Company recognized the loss on debt extinguishment
of&#160;<span id="xdx_90E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember_zUILZPYw57g">$<ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2024-01-012024-12-31_custom_M2BExtensionMember" id="Fact001493" format="ixt:numdotdecimal" decimals="0" unitRef="USD">297,878</ix:nonFraction></span>&#160;as debt extinguishment and debt discount of&#160;<span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember_z0bItLwig93d">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2024-12-31_custom_M2BExtensionMember" id="Fact001494" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,818</ix:nonFraction></span>&#160;as debt modification during the year ended December
31, 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Additionally, during the year ended December
31, 2024, the Company borrowed amounts from a third party totaling&#160;<span id="xdx_90F_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_z9pBdqFBWXh7">$<ix:nonFraction name="us-gaap:ProceedsFromUnsecuredNotesPayable" contextRef="From2024-01-012024-12-31_custom_ThirdPartyConvertibleDebtMember" id="Fact001495" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,413,707</ix:nonFraction></span>, which includes original issue discount and financing
costs of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zAvUcmKrpwn2">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2024-12-31_custom_ThirdPartyConvertibleDebtMember" id="Fact001496" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">248,707</ix:nonFraction></span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001498" name="us-gaap:ScheduleOfDebtTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zZl34QsSDX7" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Principal</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">Issuance</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">Maturity</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">Interest</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: center">Payment</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">amount</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">date</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">Date</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">rate</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: center">schedule</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zQ1QuVTwLLi4"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember" id="Fact001499" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">146,900</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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><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_zIxmyO6QC7Eh"><ix:nonNumeric contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanOneMember" format="ixt:datemonthdayyearen" id="Fact001500" name="us-gaap:DebtInstrumentIssuanceDate1">March 7, 2024</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><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_zGiRZikQ75tc"><ix:nonNumeric contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanOneMember" format="ixt:datemonthdayyearen" id="Fact001501" name="us-gaap:DebtInstrumentMaturityDate">January 15, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zBk3LEVZIE6i"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember" id="Fact001502" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction>%</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"/><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; padding-left: 5.4pt">10 payments each in the amount of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zyOqo1poJDee">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember" id="Fact001503" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,453</ix:nonFraction></span>&#160;beginning on&#160;<span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_z1lPrHFBUYR8"><ix:nonNumeric contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember" format="ixt:datemonthdayyearen" id="Fact001504" name="us-gaap:DebtInstrumentDateOfFirstRequiredPayment1">April 15, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <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_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zCUO1VytWQAl"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember" id="Fact001505" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">177,100</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zix3MmDinmX3"><ix:nonNumeric contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanTwoMember" format="ixt:datemonthdayyearen" id="Fact001506" name="us-gaap:DebtInstrumentIssuanceDate1">March 7, 2024</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_z8vD5q0lkWIl"><ix:nonNumeric contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanTwoMember" format="ixt:datemonthdayyearen" id="Fact001507" name="us-gaap:DebtInstrumentMaturityDate">January 15, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zwaCjScRTCm9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember" id="Fact001508" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">14</ix:nonFraction>%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/><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_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zkIlhgdKLm42"><ix:nonNumeric contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoMember" id="Fact001509" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">5 payments, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zp6gWMX1MmZb">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanTwoOnePaymentMember" id="Fact001510" 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_z8by03DKb2Ra">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoFourPaymentsMember" id="Fact001511" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">25,237</ix:nonFraction></span>, beginning in September 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zA4IxEKENZii"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-07-10_custom_July10ThirdPartyLoanMember" id="Fact001512" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">179,400</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zYgRIfg7PNY1"><ix:nonNumeric contextRef="From2024-07-102024-07-10_custom_July10ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001513" name="us-gaap:DebtInstrumentIssuanceDate1">July 10, 2024</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zPtVxgj0ugm9"><ix:nonNumeric contextRef="From2025-04-302025-04-30_custom_July10ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001514" name="us-gaap:DebtInstrumentMaturityDate">April 30, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zzwDERDTxf4f"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-03-07_custom_July10ThirdPartyLoanThreeMember" id="Fact001515" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">14</ix:nonFraction>%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/><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">9 payments each in the amount of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zpBBGexVYlQ2">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember" id="Fact001516" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,724</ix:nonFraction></span>&#160;beginning on&#160;<span id="xdx_901_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zryOM9GqeUXc"><ix:nonNumeric contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanThreeMember" format="ixt:datemonthdayyearen" id="Fact001517" name="us-gaap:DebtInstrumentDateOfFirstRequiredPayment1">August 30, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zR160hvxVIXk"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-16_custom_September16ThirdPartyLoanMember" id="Fact001518" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">151,960</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zfqn84gC0Rj9"><ix:nonNumeric contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourMember" format="ixt:datemonthdayyearen" id="Fact001519" name="us-gaap:DebtInstrumentIssuanceDate1">September 16, 2024</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zvo0IzeIyH6"><ix:nonNumeric contextRef="From2025-07-152025-07-15_custom_September16ThirdPartyLoanFourMember" format="ixt:datemonthdayyearen" id="Fact001520" name="us-gaap:DebtInstrumentMaturityDate">July 15, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zjd2qDezBgja"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-09-16_custom_September16ThirdPartyLoanMember" id="Fact001521" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">14</ix:nonFraction>%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/><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_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zcLBxosWNVO2"><ix:nonNumeric contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourMember" id="Fact001522" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">5 payments, one payment of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zsx4o1unDT43">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourMember" id="Fact001523" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">86,617</ix:nonFraction></span>&#160;and four payments of&#160;<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourSecondMember_ze2nkc6WIH1a">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourSecondMember" id="Fact001524" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,654</ix:nonFraction></span>, beginning in March 2025</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z68aqlGOIc06"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-10-15_custom_October14ThirdPartyLoanFiveMember" id="Fact001525" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">179,400</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241015__20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z0NM94E28ai7"><ix:nonNumeric contextRef="From2024-10-152024-10-15_custom_October14ThirdPartyLoanFiveMember" format="ixt:datemonthdayyearen" id="Fact001526" name="us-gaap:DebtInstrumentIssuanceDate1">October 15, 2024</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2FBwO0aCZhd"><ix:nonNumeric contextRef="From2025-07-152025-07-15_custom_October14ThirdPartyLoanFiveMember" format="ixt:datemonthdayyearen" id="Fact001527" name="us-gaap:DebtInstrumentMaturityDate">July 15, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2oieU5vWeB5"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-10-15_custom_October14ThirdPartyLoanFiveMember" id="Fact001528" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">14</ix:nonFraction>%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/><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">9 payments each in the amount of&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zCVO5i0EcmIh">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-08-302024-08-30_custom_October14ThirdPartyLoanFiveMember" id="Fact001529" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,724</ix:nonFraction></span>&#160;beginning on&#160;<span id="xdx_908_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zasSvAGToKui"><ix:nonNumeric contextRef="From2024-08-302024-08-30_custom_October14ThirdPartyLoanFiveMember" format="ixt:datemonthdayyearen" id="Fact001530" name="us-gaap:DebtInstrumentDateOfFirstRequiredPayment1">November 30, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <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_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z1IcVpAOkVz9"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-10-15_custom_December6ThirdPartyLoanSixMember" id="Fact001531" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,578,947</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zCL5qEVbQXRf"><ix:nonNumeric contextRef="From2024-12-062024-12-06_custom_December6ThirdPartyLoanSixMember" format="ixt:datemonthdayyearen" id="Fact001532" name="us-gaap:DebtInstrumentIssuanceDate1">December 6, 2024</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250604__20250604__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zJPwYymDYwp8"><ix:nonNumeric contextRef="From2025-06-042025-06-04_custom_December6ThirdPartyLoanSixMember" format="ixt:datemonthdayyearen" id="Fact001533" name="us-gaap:DebtInstrumentMaturityDate">June 4, 2025</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z33bZb4mKbDi"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-12-06_custom_December6ThirdPartyLoanSixMember" id="Fact001534" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">24</ix:nonFraction>%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/><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">Outstanding balance shall be paid on&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zGvzGOzfVXIb"><ix:nonNumeric contextRef="From2024-12-062024-12-06_custom_December6ThirdPartyLoanSixMember" format="ixt:datemonthdayyearen" id="Fact001535" name="us-gaap:DebtInstrumentMaturityDate">June 4, 2025</ix:nonNumeric></span></td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span id="xdx_908_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_z2sox8Q2bj7l"><ix:nonNumeric contextRef="From2024-01-012024-12-31_custom_M2BNotesMember" id="Fact001536" 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. Certain notes allow for the conversion price to be a fixed price
of $12.0 per share.</ix:nonNumeric></span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 19 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001538" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zEbtR7VIhFNl" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 10 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Board of Directors of the Company approved
a reverse stock split of the Company&#8217;s authorized, issued and outstanding shares of Common Stock at a ratio of 1-for-80, effective
on May 2, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company amended its certificate of incorporation
to reduce the number of authorized shares of Common Stock that it may issue from&#160;<span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20250930__us-gaap--StatementEquityComponentsAxis__custom--PreSplitAuthorizedMember_z0PWB3P9AIH5"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2025-09-30_custom_PreSplitAuthorizedMember" id="Fact001539" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction></span>&#160;shares to&#160;<span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20250502_zNxjSHRswb2h"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2025-05-02" id="Fact001540" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,750,000</ix:nonFraction></span> shares
and subsequently to <span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20250930_zKHHa4tR0LMi"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2025-09-30" id="Fact001541" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,000,000</ix:nonFraction></span>&#160;shares with a par value of&#160;<span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zM1Oghu01pce">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2025-09-30" id="Fact001542" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>&#160;per share.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued&#160;<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930_z3e7NAnq8fMj"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2025-01-01to2025-09-30" id="Fact001543" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,295,261</ix:nonFraction></span>&#160;shares of common stock, valued at fair market value on issuance as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 93%"><span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_z6LNqNQVqeHk"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2025-01-012025-09-30_custom_DirectorsIssuanceMember" id="Fact001544" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,625</ix:nonFraction></span>&#160;shares for compensation to our directors valued at&#160;<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zS0oZLPteH35">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2025-01-012025-09-30_custom_DirectorsIssuanceMember" id="Fact001545" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,143</ix:nonFraction></span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4qtVnOAzDHa"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2025-01-012025-09-30_us-gaap_CommonStockMember" id="Fact001546" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">988,655</ix:nonFraction></span>&#160;shares for conversion of debt of&#160;<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zMMFH6KL4Cb4">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2025-01-012025-09-30_custom_ConversionOfDebtIssuanceMember" id="Fact001547" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,459,692</ix:nonFraction></span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zPBUHfoUIUKe"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember" id="Fact001548" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">264,980</ix:nonFraction></span>&#160;shares for settlement of debt of&#160;<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zOYOa6wZgANa">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember" id="Fact001549" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,886,658</ix:nonFraction></span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zJTvAhcBgn7j"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember" id="Fact001550" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,400</ix:nonFraction></span> shares for service valued at <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_z5CLVOQddJ6a">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember" id="Fact001551" format="ixt:numdotdecimal" decimals="0" unitRef="USD">223,200</ix:nonFraction></span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7BDSMph6xL7"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2025-01-012025-09-30_us-gaap_CommonStockMember" id="Fact001552" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,563</ix:nonFraction></span>&#160;shares for common stock payable value at&#160;<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zRWckjQ75Uqb">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2025-01-012025-09-30_custom_ConversionOfDebtIssuanceMember" id="Fact001553" format="ixt:numdotdecimal" decimals="0" unitRef="USD">82,194</ix:nonFraction></span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zU5puBbMfB28"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits" contextRef="From2025-01-012025-09-30_us-gaap_CommonStockMember" id="Fact001554" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">38</ix:nonFraction></span>&#160;shares for reverse stock split adjustment.</td></tr>
  </table>


<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20250930_ziMAKrAIQLX"><span id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20250930_zVBBWkycmmza"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2025-09-30" id="Fact001555" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2025-09-30" id="Fact001556" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,832,470</ix:nonFraction></ix:nonFraction></span></span>&#160;and&#160;<span id="xdx_901_eus-gaap--CommonStockSharesIssued_iI_c20241231_zl6ilmxY0GJ8"><span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20241231_zErTtLSL3r5"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2024-12-31" id="Fact001557" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2024-12-31" id="Fact001558" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,537,209</ix:nonFraction></ix:nonFraction></span></span>&#160;shares
of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zCVFAOi3jVi"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember" id="Fact001559" 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_zHF12BNM7J17">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember" id="Fact001560" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>. Under the Certificate of Designation,&#160;<span id="xdx_906_eus-gaap--PreferredStockParticipationRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJg6SDOeyDh6"><ix:nonNumeric contextRef="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember" id="Fact001561" 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_zCF1HvdBoxCb"><ix:nonNumeric contextRef="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember" id="Fact001562" 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ztwFH2Y0zu54"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z2pflgIRGIWe"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zDdpLjv3NRFg"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zqBOKY3824Q6"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember" id="Fact001563" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember" id="Fact001564" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember" id="Fact001565" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember" id="Fact001566" 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zJtyPGTxoge"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001567" 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_zVYhsrGT7VRd">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001568" 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_zOVBNVd2D1A7"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_SeriesBPreferredStockMember" id="Fact001569" name="us-gaap:PreferredStockRedemptionTerms">Under the Certificate of Designation,&#160;holders of Series B
Preferred Stock will receive a liquidation preference of $81 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_zWIPrk5ewcK6"><ix:nonNumeric contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001570" 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_z3jtRIXkaWs1"><ix:nonNumeric contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001571" 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_zQaNuabvEWbf"><ix:nonNumeric contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001572" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">may convert into common stock
after twelve months from the issuance date, at a conversion rate of twelve point five (12.5) 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 20 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued&#160;<span id="xdx_90A_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqz64nyenEfd"><ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement" contextRef="From2025-01-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact001573" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,571</ix:nonFraction></span>&#160;shares of Series B Preferred Stock to settle salary payable for our CEO and CFO of&#160;<span id="xdx_904_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zTmDiRhlPmnf">$<ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember" id="Fact001574" format="ixt:numdotdecimal" decimals="0" unitRef="USD">631,500</ix:nonFraction></span>. As
a result, the Company recorded a loss on settlement of salary payable of&#160;<span id="xdx_903_ecustom--GainLossOnSettlementOfSalaryPayable_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zxkgZyWTokIf">$<ix:nonFraction name="IQST:GainLossOnSettlementOfSalaryPayable" contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember" id="Fact001575" format="ixt:numdotdecimal" decimals="0" unitRef="USD">216,981</ix:nonFraction></span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zU1nL8iSZrl9"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zvvcF7TJH3c2"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember" id="Fact001576" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember" id="Fact001577" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,108</ix:nonFraction></ix:nonFraction></span></span>&#160;and&#160;<span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zBQqR41Fi7q4"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zwFglKxsHvRj"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember" id="Fact001578" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember" id="Fact001579" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,537</ix:nonFraction></ix:nonFraction></span></span>&#160;shares
of Series B Preferred Stock were issued and outstanding, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zNco3FptkyO9"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember" id="Fact001580" 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_zvEOw4X2p9wh">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember" id="Fact001581" 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_zSude3JF7YDg"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_SeriesCPreferredStockMember" id="Fact001582" name="us-gaap:PreferredStockRedemptionTerms">Under the Certificate of Designation,&#160;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_ztAG9b38J0W2"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" id="Fact001583" 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_zU2l0F40f0bi"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" id="Fact001584" 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_zcJVpy3feMw7"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" id="Fact001585" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">may convert into common stock after
twenty four months from the issuance date, at a conversion rate of twelve point five (12.5) 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zZTZqFTsXi0k"><span id="xdx_904_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zyMi3pi6F6c7"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z9VJ73PfJl39"><span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zCJcSo3DCmU5"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_custom_PreferredClassCMember" id="Fact001586" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_custom_PreferredClassCMember" id="Fact001587" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_custom_PreferredClassCMember" id="Fact001588" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_custom_PreferredClassCMember" id="Fact001589" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>&#160;Series
C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series D Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On July 7, 2025, the Company filed a First
Amended and Restated Certificate of Designation for the Series D Preferred Stock with the Secretary of State of Nevada to amend and restate
the terms of its Series D Preferred Stock, originally established on November 3, 2023, increasing the authorized shares from <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zc73B8297pPi"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-11-03_custom_PreferredClassDMember" id="Fact001590" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,000</ix:nonFraction></span> to
<span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20250707__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zL8WFF524dDi"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2025-07-07_custom_PreferredClassDMember" id="Fact001591" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,000</ix:nonFraction></span> and revising the terms as described below.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td><span id="xdx_904_eus-gaap--PreferredStockParticipationRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zcMvpSBEYWj9"><ix:nonNumeric contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact001592" name="us-gaap:PreferredStockParticipationRights">Dividend Rights: 12% cumulative dividend, payable as,
when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the day
prior to conversion, with pro rata dividends for partial-year holdings.</ix:nonNumeric></span></td>
    <td style="width: 15pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zAz6ypf8RMs9"><ix:nonNumeric contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact001593" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">Conversion Rights: Following three months from the issuance
date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share, subject to adjustment
for stock splits, dividends, or reorganizations, removing the prior requirement for conversion only upon a note default.</ix:nonNumeric></span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Redemption Provisions: Optional redemption by the Company
at 105% of the price paid by the holder, upon not more than three trading days&#8217; notice.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90E_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z7NUXYVnmbI7"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_SeriesDPreferredStockMember" id="Fact001594" name="us-gaap:PreferredStockRedemptionTerms">Liquidation Preference: Senior to common stock, Series
A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution, or winding
up of the Company.</ix:nonNumeric></span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z61vKNWiAmzh"><ix:nonNumeric contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact001595" name="us-gaap:PreferredStockVotingRights">Voting Rights: No voting rights, except as required by
law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#8217;s
rights.</ix:nonNumeric></span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Leak-Out Restriction: After three months, conversions
to common stock and sales are limited to 10% of the average daily trading volume of the Company&#8217;s common stock per holder.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
</table>

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

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September
30, 2025, the Company issued <span id="xdx_904_ecustom--StockIssuedForSettlementOfDebt_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--SeriesDPreferredIssuanceMember_znfEeYsY5FRk"><ix:nonFraction name="IQST:StockIssuedForSettlementOfDebt" contextRef="From2025-01-012025-09-30_custom_SeriesDPreferredIssuanceMember" id="Fact001596" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,110</ix:nonFraction></span> shares of Series D Preferred Stock for settlement of debt of <span id="xdx_90D_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--SeriesDPreferredIssuanceMember_zrDnpT10PW58">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2025-01-012025-09-30_custom_SeriesDPreferredIssuanceMember" id="Fact001597" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,708,332</ix:nonFraction></span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zlzZAAlkBuh7"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zuulexYt04Y6"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2025-09-30_custom_PreferredClassDMember" id="Fact001598" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2025-09-30_custom_PreferredClassDMember" id="Fact001599" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">37,110</ix:nonFraction></ix:nonFraction></span></span>
and <span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zVLX1f5LHtJ2"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zfdX6PQRRaLh"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-12-31_custom_PreferredClassDMember" id="Fact001600" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-12-31_custom_PreferredClassDMember" id="Fact001601" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> shares of Series D Preferred Stock were issued or outstanding, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 21 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001603" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zT2jPDNoEP27" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 11 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company loaned&#160;<span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_z96Hv3zHooT6">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties" contextRef="From2025-01-012025-09-30_custom_RelatedPartyOneMember" id="Fact001604" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">39,462</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90F_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20240101__20240930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zBnjaiARRJk4">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties" contextRef="From2024-01-012024-09-30_custom_RelatedPartyOneMember" id="Fact001605" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">119,832</ix:nonFraction></span>&#160;and collected <span id="xdx_903_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zJFzZrSle4Jc">$<ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2025-01-012025-09-30_custom_RelatedPartyOneMember" id="Fact001606" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,000</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20240101__20240930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zzrW5mY1ZvTk">$<ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2024-01-012024-09-30_custom_RelatedPartyOneMember" id="Fact001607" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span>, respectively&#160;to a related party.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,
the Company had amounts due from related parties of&#160;<span id="xdx_908_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20250930_zUZctlGETrml">$<ix:nonFraction name="us-gaap:LoansAndLeasesReceivableRelatedParties" contextRef="AsOf2025-09-30" id="Fact001608" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">668,177</ix:nonFraction></span>&#160;and&#160;<span id="xdx_906_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20241231_z5hgTojFIImg">$<ix:nonFraction name="us-gaap:LoansAndLeasesReceivableRelatedParties" contextRef="AsOf2024-12-31" id="Fact001609" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">630,715</ix:nonFraction></span>, respectively. The loans are unsecured, non-interest
bearing and due on demand.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,
the Company had amounts due to related parties of&#160;<span id="xdx_902_eus-gaap--NotesAndLoansPayableCurrent_iI_c20250930_z4R8S5rfgMP">$<ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2025-09-30" id="Fact001610" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,829</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--NotesAndLoansPayableCurrent_iI_c20241231_z1ekEkFKC4g3">$<ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2024-12-31" id="Fact001611" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></span>, respectively. For the nine months ended September 30, 2025,
a related party paid <span id="xdx_90B_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--VehicleLoanMember_zYVRLurFjp4f">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesPayableRelatedParties" contextRef="From2025-01-012025-09-30_custom_VehicleLoanMember" id="Fact001612" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,216</ix:nonFraction></span> to purchase a vehicle on behalf of the Company. The amounts are unsecured, non-interest bearing and due on
demand.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On June 23, 2025, the board of directors of the
Company approved amended employment agreements in favor of its Chief Executive Officer, Leandro Iglesias, and its Chief Financial Officer,
Alvaro Quintana Cardona.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In case the monthly remuneration is not set in
full on time&#160;, the amended agreements provide that Messrs. Iglesias and Quintana&#160;&#160;may convert their accrued salary/bonus
into shares of common stock or Series B Preferred Stock of the Company. For common stock, the number of shares issuable is determined
by considering the average price per share of common stock on the Nasdaq Capital Market&#160;&#160;during the last 10 days and applying
a discount of 25% and then dividing the accrued salary by the average price per share. For Series B Preferred stock, the number of shares
issuable is determined by considering the discounted average price per share of common stock on the Nasdaq Capital Market during the last
10 days, dividing the accrued salary by the discounted average price per share, and then dividing that number of shares by 12.5.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued&#160;<span id="xdx_908_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMjbyIs7QoCd"><ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement" contextRef="From2025-01-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact001613" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,571</ix:nonFraction></span>&#160;shares of Series B Preferred Stock to settle salary payable for our CEO and CFO of&#160;<span id="xdx_906_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_ztJRHcuV13Kd">$<ix:nonFraction name="IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember" id="Fact001614" format="ixt:numdotdecimal" decimals="0" unitRef="USD">631,500</ix:nonFraction></span>. As
a result, the Company recorded a loss on settlement of salary payable of&#160;<span id="xdx_90B_ecustom--GainLossOnSettlementOfSalaryPayable_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zs3b9MG8SmRb">$<ix:nonFraction name="IQST:GainLossOnSettlementOfSalaryPayable" contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember" id="Fact001615" format="ixt:numdotdecimal" decimals="0" unitRef="USD">216,981</ix:nonFraction></span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company recorded management salaries of&#160;<span id="xdx_903_eus-gaap--ManagementFeeExpense_c20250101__20250930_z3xaa14gciR6">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2025-01-01to2025-09-30" id="Fact001616" format="ixt:numdotdecimal" decimals="0" unitRef="USD">760,500</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90F_eus-gaap--ManagementFeeExpense_c20240101__20240930_z4I9Co6QQg3l">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2024-01-012024-09-30" id="Fact001617" format="ixt:numdotdecimal" decimals="0" unitRef="USD">634,500</ix:nonFraction></span>, and stock-based compensation bonuses of&#160;<span id="xdx_90C_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20250101__20250930_zkt0TCN0F1A8">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2025-01-01to2025-09-30" id="Fact001618" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">71,145</ix:nonFraction></span>&#160;and&#160;<span id="xdx_909_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240101__20240930_zJRHvjMPRDeh">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2024-01-012024-09-30" id="Fact001619" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">109,485</ix:nonFraction></span>,
respectively. During the three months ended &#160;September 30, 2025 and 2024, the Company recorded management salaries of&#160;<span id="xdx_907_eus-gaap--ManagementFeeExpense_c20250701__20250930_zBLhRXAescIi">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2025-07-012025-09-30" id="Fact001620" format="ixt:numdotdecimal" decimals="0" unitRef="USD">211,500</ix:nonFraction></span>&#160;and&#160;<span id="xdx_901_eus-gaap--ManagementFeeExpense_c20240701__20240930_zC1PFmW65gol">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2024-07-012024-09-30" id="Fact001621" format="ixt:numdotdecimal" decimals="0" unitRef="USD">211,500</ix:nonFraction></span>,
and stock-based compensation bonuses of&#160;<span id="xdx_902_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20250701__20250930_zgHapOGw7yrh">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2025-07-012025-09-30" id="Fact001622" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,945</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90E_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240701__20240930_z2TImqHVCGEk">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2024-07-012024-09-30" id="Fact001623" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">31,820</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,
the Company recorded and accrued management salaries of&#160;<span id="xdx_905_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20250930_zfKs4I4edxad">$<ix:nonFraction name="us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" contextRef="AsOf2025-09-30" id="Fact001624" format="ixt:numdotdecimal" decimals="0" unitRef="USD">73,365</ix:nonFraction></span>&#160;and&#160;<span id="xdx_906_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20241231_zvEZhVTjPC47">$<ix:nonFraction name="us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" contextRef="AsOf2024-12-31" id="Fact001625" format="ixt:numdotdecimal" decimals="0" unitRef="USD">420,447</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001627" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zG9CJyOlLci9" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 12 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_90D_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20250930_zHkeJkEIBNXk"><ix:nonNumeric contextRef="AsOf2025-09-30" format="ixt-sec:durwordsen" id="Fact001628" name="us-gaap:LesseeOperatingLeaseTermOfContract">12 months</ix:nonNumeric></span>. For the nine months ended September
30, 2025 and 2024, the Company incurred&#160;rent expense of&#160;<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20250101__20250930_zcjx2cnCUyUb">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2025-01-01to2025-09-30" id="Fact001629" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,328</ix:nonFraction></span>&#160;and&#160;<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20240101__20240930_z9TNacx5G9X3">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2024-01-012024-09-30" id="Fact001630" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,335</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 22 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001632" name="us-gaap:BusinessCombinationDisclosureTextBlock"><p id="xdx_80F_eus-gaap--BusinessCombinationDisclosureTextBlock_zy5pX0HfMM4k" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 13 &#8211; ACQUISITION</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On May 29, 2025, the Company entered into a Unit
Purchase Agreement (the &#8220;Agreement&#8221;) with Craig Span (the &#8220;Seller&#8221;) and Globetopper, LLC, a Delaware limited liability
company ( &#8220;Globetopper&#8221;), pursuant to which the Company agreed to acquire fifty-one percent (<span id="xdx_90E_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20250529__20250529__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zM8Lffyfkah2"><ix:nonFraction name="us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1" contextRef="From2025-05-292025-05-29_custom_GlobetopperLLCMember" id="Fact001633" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%</span>) of the membership interests
of Globetopper (the &#8220;Transferred Membership Interest&#8221;) from the Seller.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Pursuant to the Agreement, the Company
acquired the Transferred Membership Interests of Globetopper for a total purchase price consisting of <span id="xdx_903_eus-gaap--AcquisitionCosts_c20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperPurchasePriceMember_zIoRL2TfLdr9">$<ix:nonFraction name="us-gaap:AcquisitionCosts" contextRef="From2025-01-012025-09-30_custom_GlobetopperPurchasePriceMember" id="Fact001634" format="ixt:numdotdecimal" decimals="0" unitRef="USD">700,000</ix:nonFraction></span>,
<span id="xdx_900_eus-gaap--NoncashOrPartNoncashAcquisitionDescription_c20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperPurchasePriceMember_zGf25FRmVT9l"><ix:nonNumeric contextRef="From2025-01-012025-09-30_custom_GlobetopperPurchasePriceMember" id="Fact001635" name="us-gaap:NoncashOrPartNoncashAcquisitionDescription">payable
as follows: $50,000 upon execution of the Agreement; $50,000 in cash on the closing date;&#160;$50,000 in cash 30 days after the closing
date, secured by a promissory note and pledge agreement; $50,000 in cash 60 days after the closing date, secured by a promissory note
and pledge agreement; $500,000 in restricted common shares of the Company, calculated at a 20% discount to the volume weighted average
price (VWAP) during the five days preceding the closing date</ix:nonNumeric></span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Additional payments based on Globetopper&#8217;s
EBITDA growth, payable in common shares of the Company at a 20% discount to the greater of the VWAP during the five days following the
applicable period or preceding the payment date, will be payable as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td style="width: 93%">September 30, 2026: 50% of the positive difference between EBITDA at acquisition and EBITDA 12 months post-Closing.</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>September 30, 2027: 50% of the positive difference between EBITDA 12 months and 24 months post-Closing.</td></tr>
</table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The acquisition was closed on July 1, 2025.&#160;
Globetopper has been included in our consolidated results of operations since the acquisition date.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span id="xdx_900_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20250101__20250930_zUawbEVgotZh"><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" id="Fact001636" name="us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription">The Company will invest up to $1,200,000
in Globetopper over 24 months post-Closing in monthly installments of $50,000, subject to the achievement of specified quarterly financial
targets.</ix:nonNumeric></span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table summarizes the fair value
of the consideration paid by the Company:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001638" name="us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zlOYwLXjzuTh" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)" style="margin-left: auto; border-collapse: collapse; width: 40%; 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="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">July 1,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">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">2025</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; 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_90F_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zYMfNpl6PGsc"><ix:nonFraction name="us-gaap:AssetAcquisitionConsiderationTransferred" contextRef="From2025-07-012025-07-01_custom_GlobetopperLLCMember" id="Fact001639" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</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: left; 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_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zoA4Zq6j3EX1"><ix:nonFraction name="us-gaap:OtherLongTermNotesPayable" contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember" id="Fact001640" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</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: left; padding-left: 5.4pt">IQSTEL common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--StockIssuedDuringPeriodValueAcquisitions_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z75cDtr5cTXh"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2025-07-012025-07-01_custom_GlobetopperLLCMember" id="Fact001641" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</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: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; 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_90E_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zPqVpCbUxOei"><ix:nonFraction name="us-gaap:AssetAcquisitionContingentConsiderationLiability" contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember" id="Fact001642" format="ixt:numdotdecimal" decimals="0" unitRef="USD">285,175</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: 10pt Times New Roman, Times, Serif; 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_90E_eus-gaap--AcquisitionCostsCumulative_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zGKLvJMWMv9g"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember" id="Fact001643" format="ixt:numdotdecimal" decimals="0" unitRef="USD">985,175</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table summarizes the preliminary
identifiable assets acquired and liabilities assumed upon acquisition of Globetopper and the calculation of goodwill:</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001645" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zIqJPrDp3Ujg" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)" style="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_20250701_zGsNCXf7Qwi1">&#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: 79%; padding-bottom: 1pt; padding-left: 5.4pt">Total purchase price</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; 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_90D_eus-gaap--AcquisitionCostsCumulative_iI_c20250701_zu41OdSDNtM5"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2025-07-01" id="Fact001646" format="ixt:numdotdecimal" decimals="0" unitRef="USD">985,175</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="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-left: 5.4pt">Assets Acquired:</td><td style="font: 12pt Arial, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zRQ3biHKiWW3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2025-07-01" id="Fact001648" format="ixt:numdotdecimal" decimals="0" unitRef="USD">129,531</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_zefTcsIgKgug" 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">Prepaid expenses and other 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:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" contextRef="AsOf2025-07-01" id="Fact001650" format="ixt:numdotdecimal" decimals="0" unitRef="USD">306,310</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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_zuxKdrtKA8vd" 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: 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"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" contextRef="AsOf2025-07-01" id="Fact001652" format="ixt:numdotdecimal" decimals="0" unitRef="USD">435,841</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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-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-left: 5.4pt">Liabilities Assumed:</td><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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iNI_di_zfYL522QIMlf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">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:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" contextRef="AsOf2025-07-01" id="Fact001654" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,580</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessCombinationContingentConsiderationLiability_iNI_di_zsY0vWfwtHt7" 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">Contract 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:BusinessCombinationContingentConsiderationLiability" contextRef="AsOf2025-07-01" id="Fact001656" format="ixt:numdotdecimal" decimals="0" unitRef="USD">703,262</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessCombinationContingentConsiderationLiabilityNoncurrent_iNI_di_z0O6HGcCZ1ci" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Line of credit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, 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:BusinessCombinationContingentConsiderationLiabilityNoncurrent" contextRef="AsOf2025-07-01" id="Fact001658" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,000</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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_di_zCF6yFUKSkK" 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: 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">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" contextRef="AsOf2025-07-01" id="Fact001660" format="ixt:numdotdecimal" decimals="0" unitRef="USD">873,842</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zDrBOsQBUnU5" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; 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">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" contextRef="AsOf2025-07-01" id="Fact001662" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">438,001</ix:nonFraction></td><td style="font: bold 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></tr>
  <tr id="xdx_402_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_zwE41gRmAQrc" 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">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"><ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" contextRef="AsOf2025-07-01" id="Fact001664" format="ixt:numdotdecimal" decimals="0" unitRef="USD">214,620</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_z2YRAWNsxv17" 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 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">(<ix:nonFraction name="us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" contextRef="AsOf2025-07-01" id="Fact001666" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">223,381</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zV9O0v6Ztjqg" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" contextRef="AsOf2025-07-01" id="Fact001668" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,208,556</ix:nonFraction></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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 23 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Unaudited combined proforma results of
operations for the three and nine months ended September 30, 2025 and 2024 as though the Company acquired Globetopper on January 1, 2024,
are set forth below:</p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001670" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zGvdnZgBdSf6" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)" 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_492_20250701__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z27stFfalyK7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20240701__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z9SY8kHYFsUh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z0t9Jye8P9Pe">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zeisfyGDxaeh">&#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>Three Months Ended</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="border-bottom: Black 1pt solid; 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="7" style="border-bottom: Black 1pt solid; 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>2025</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>2025</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></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zeUUtLmqWhhk" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001672" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,867,553</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001673" format="ixt:numdotdecimal" decimals="0" unitRef="USD">62,183,464</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001674" format="ixt:numdotdecimal" decimals="0" unitRef="USD">258,349,274</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001675" format="ixt:numdotdecimal" decimals="0" unitRef="USD">212,841,207</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_zmbidJ4iEHvi" 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="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001677" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,126,838</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_ProFormaAcquisitionsMember" id="Fact001678" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,991,984</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="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001679" format="ixt:numdotdecimal" decimals="0" unitRef="USD">251,263,440</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_ProFormaAcquisitionsMember" id="Fact001680" format="ixt:numdotdecimal" decimals="0" unitRef="USD">206,623,461</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_zkFGlyKRGI2d" 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="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001682" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,740,715</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:GrossProfit" contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001683" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,191,480</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="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001684" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,085,834</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="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001685" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,217,746</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zkeaaFA3o4i1" 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="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001687" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,299,798</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="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001688" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,231,896</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="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001689" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,692,708</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="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001690" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,647,307</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_zsqb5g5HymY5" 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="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001692" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">559,083</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_ProFormaAcquisitionsMember" id="Fact001693" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">40,416</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="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001694" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,606,874</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_ProFormaAcquisitionsMember" id="Fact001695" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">429,561</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></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zowutmvdGSZ6" 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="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001697" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,694,867</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_ProFormaAcquisitionsMember" id="Fact001698" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">651,416</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="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001699" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,819,843</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_ProFormaAcquisitionsMember" id="Fact001700" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,648,705</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxesPaid_iN_pp0p0_di_zLKDHutOX2jh" 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="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001702" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">71,919</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="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001703" format="ixt:numdotdecimal" decimals="0" scale="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">(<ix:nonFraction name="us-gaap:IncomeTaxesPaid" contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001704" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">184,190</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="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001705" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">134,880</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_zjGDXqjhPioa" 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 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001707" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,325,869</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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_ProFormaAcquisitionsMember" id="Fact001708" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">761,437</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember" id="Fact001709" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,610,907</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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_ProFormaAcquisitionsMember" id="Fact001710" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,213,146</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 style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001712" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_znnr6okLJmmh" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 14 - SEGMENT</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;<br/>
The Company operates in two industry segments, telecommunication services and fintech services, and three geographic segments, USA, UK
and Switzerland, where current assets and equipment are located. The Company's chief operating decision maker ("CODM") is its
chief financial officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and
assessing financial performance. The CODM uses operating activities and net assets to assess financial performance and allocate resources.
These financial metrics are used by the CODM to make key operating decisions, such as the determination of the rate at which the Company
seeks to grow, the allocation of budget between cost of sales and operating expenses and the management of assets.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows reportable operating
activities information by industrial segment for the three and nine months ended September 30, 2025. The Company has two industrial segments
since the Company acquired Globetopper LLC in July 2025:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2025</i></p>

<ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact001714" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zNex6BfKFNwe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zwIajkbCNAFf" style="display: none">NOTE
       14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details)</span></span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_ztF0IEQzqt1k"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49C_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z5PBwx6XYQhe"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_495_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zK9LCdXbzlB6"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zAFoTIUR7AJ7"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49E_20250701__20250930_zlTTw0QzSMNl"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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">Telecom</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">Fintech</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">Corporate</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_zar9xcc4WnH1" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001716" format="ixt:numdotdecimal" decimals="0" unitRef="USD">104,223,026</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_FintechMember" id="Fact001717" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,290,694</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember" id="Fact001718" format="ixt:numdotdecimal" decimals="0" unitRef="USD">51,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="Fact001719" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,697,167</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="From2025-07-012025-09-30" id="Fact001720" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,867,553</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_zsIJnabLV6Xh" 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="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001722" format="ixt:numdotdecimal" decimals="0" unitRef="USD">101,662,238</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="From2025-07-012025-09-30_custom_FintechMember" id="Fact001723" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,979,041</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="From2025-07-012025-09-30_us-gaap_CorporateMember" id="Fact001724" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,870</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="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="Fact001725" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,539,311</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="From2025-07-012025-09-30" id="Fact001726" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,126,838</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_z60HgW8u67Y8" 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="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001728" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,560,788</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="From2025-07-012025-09-30_custom_FintechMember" id="Fact001729" format="ixt:numdotdecimal" decimals="0" unitRef="USD">311,653</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="From2025-07-012025-09-30_us-gaap_CorporateMember" id="Fact001730" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,130</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="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="Fact001731" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">157,856</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="From2025-07-012025-09-30" id="Fact001732" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,740,715</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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zXOStbe8uK6a" 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-left: 5.4pt">Operating 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:GeneralAndAdministrativeExpense" contextRef="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001734" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,813,617</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="From2025-07-012025-09-30_custom_FintechMember" id="Fact001735" format="ixt:numdotdecimal" decimals="0" unitRef="USD">234,069</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:GeneralAndAdministrativeExpense" contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember" id="Fact001736" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,415,967</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="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="Fact001737" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">163,855</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="From2025-07-012025-09-30" id="Fact001738" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,299,798</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zCavQ1YqRXi4" 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="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001740" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">747,171</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="From2025-07-012025-09-30_custom_FintechMember" id="Fact001741" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">77,584</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="From2025-07-012025-09-30_us-gaap_CorporateMember" id="Fact001742" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,389,837</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="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="Fact001743" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,999</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="From2025-07-012025-09-30" id="Fact001744" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">559,083</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><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_zy5FjtR13Vkf" 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 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="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001746" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">10,287</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="From2025-07-012025-09-30_custom_FintechMember" id="Fact001747" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,823</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="From2025-07-012025-09-30_us-gaap_CorporateMember" id="Fact001748" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,600,257</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="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="Fact001749" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">82,500</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="From2025-07-012025-09-30" id="Fact001750" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,694,867</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><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_zk6UZyvAliB4" 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">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">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001752" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,919</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: xdx2ixbrl1753">&#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 style="-sec-ix-hidden: xdx2ixbrl1754">&#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 style="-sec-ix-hidden: xdx2ixbrl1755">&#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="From2025-07-012025-09-30" id="Fact001756" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,919</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-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_40A_eus-gaap--ProfitLoss_zDY6rJYrRnOd" 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 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:ProfitLoss" contextRef="From2025-07-012025-09-30_custom_TelecomMember" id="Fact001758" format="ixt:numdotdecimal" decimals="0" unitRef="USD">664,965</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30_custom_FintechMember" id="Fact001759" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,761</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember" id="Fact001760" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,990,094</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember" id="Fact001761" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">76,501</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30" id="Fact001762" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,325,869</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 24 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2025</i></p>

<table cellpadding="0" cellspacing="0" 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_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zlfUFZOY22D3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zkh9sR9kZdcj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zMBWbeC1ulZ1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zo7WVP7V4pva">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20250101__20250930_ziQAD8GEERg4">&#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">Telecom</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">Fintech</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">Corporate</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_z4lyoAaWXRC5" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001764" format="ixt:numdotdecimal" decimals="0" unitRef="USD">259,271,211</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_FintechMember" id="Fact001765" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,290,694</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember" id="Fact001766" format="ixt:numdotdecimal" decimals="0" unitRef="USD">152,511</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="Fact001767" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">41,030,811</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="From2025-01-01to2025-09-30" id="Fact001768" format="ixt:numdotdecimal" decimals="0" unitRef="USD">232,683,605</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_zjXPNnANtCyi" 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="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001770" format="ixt:numdotdecimal" decimals="0" unitRef="USD">252,782,854</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="From2025-01-012025-09-30_custom_FintechMember" id="Fact001771" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,979,041</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="From2025-01-012025-09-30_us-gaap_CorporateMember" id="Fact001772" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,870</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="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="Fact001773" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">40,650,320</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="From2025-01-01to2025-09-30" id="Fact001774" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226,136,445</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_zaastnmfinpb" 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="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001776" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,488,357</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="From2025-01-012025-09-30_custom_FintechMember" id="Fact001777" format="ixt:numdotdecimal" decimals="0" unitRef="USD">311,653</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="From2025-01-012025-09-30_us-gaap_CorporateMember" id="Fact001778" format="ixt:numdotdecimal" decimals="0" unitRef="USD">127,641</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="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="Fact001779" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">380,491</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="From2025-01-01to2025-09-30" id="Fact001780" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,547,160</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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zPNvtPw8DsI" 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-left: 5.4pt">Operating 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:GeneralAndAdministrativeExpense" contextRef="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001782" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,022,836</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="From2025-01-012025-09-30_custom_FintechMember" id="Fact001783" format="ixt:numdotdecimal" decimals="0" unitRef="USD">234,069</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:GeneralAndAdministrativeExpense" contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember" id="Fact001784" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,508,630</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="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="Fact001785" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">398,837</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="From2025-01-01to2025-09-30" id="Fact001786" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,366,698</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zacgqB8DHVFc" 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="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001788" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,465,521</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="From2025-01-012025-09-30_custom_FintechMember" id="Fact001789" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">77,584</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="From2025-01-012025-09-30_us-gaap_CorporateMember" id="Fact001790" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,380,989</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="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="Fact001791" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,346</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="From2025-01-01to2025-09-30" id="Fact001792" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,819,538</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><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_zXSzVHJRXRy5" 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 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="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001794" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">49,625</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="From2025-01-012025-09-30_custom_FintechMember" id="Fact001795" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,823</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="From2025-01-012025-09-30_us-gaap_CorporateMember" id="Fact001796" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,541,722</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="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="Fact001797" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">222,346</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="From2025-01-01to2025-09-30" id="Fact001798" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,815,516</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><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_zyHLnLmG1UZd" 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">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">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001800" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,190</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: xdx2ixbrl1801">&#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 style="-sec-ix-hidden: xdx2ixbrl1802">&#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 style="-sec-ix-hidden: xdx2ixbrl1803">&#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="From2025-01-01to2025-09-30" id="Fact001804" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,190</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-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_40A_eus-gaap--ProfitLoss_znIhZ9Dc3rNf" 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 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:ProfitLoss" contextRef="From2025-01-012025-09-30_custom_TelecomMember" id="Fact001806" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,231,706</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-012025-09-30_custom_FintechMember" id="Fact001807" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,761</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember" id="Fact001808" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,922,711</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember" id="Fact001809" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">204,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-01to2025-09-30" id="Fact001810" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,819,244</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2025 and 2024:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2025</i></p>

<table cellpadding="0" cellspacing="0" 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_497_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zdf4YSZRJNfa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zGA17HTUuQQh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zkxRR1MEt5fh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zN4TjEV0fLP5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930_zJDZat8Fmia2">&#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_zetZmmDkRECa" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001812" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,220,535</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001813" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,692,833</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001814" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,651,352</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001815" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,697,167</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="From2025-07-012025-09-30" id="Fact001816" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,867,553</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_zHFmoUjn8n0i" 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="From2025-07-012025-09-30_custom_USAMember" id="Fact001818" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,782,827</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="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001819" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,493,611</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="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001820" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,389,711</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="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001821" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,539,311</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="From2025-07-012025-09-30" id="Fact001822" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,126,838</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_zgptojuCVETj" 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="From2025-07-012025-09-30_custom_USAMember" id="Fact001824" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,437,708</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="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001825" format="ixt:numdotdecimal" decimals="0" unitRef="USD">199,222</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="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001826" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,261,641</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="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001827" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">157,856</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="From2025-07-012025-09-30" id="Fact001828" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,740,715</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_z3ffPQgWMkSb" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zGHwdqqnnMjf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:SalariesWagesAndOfficersCompensation" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001836" format="ixt:numdotdecimal" decimals="0" unitRef="USD">575,876</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:SalariesWagesAndOfficersCompensation" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001837" format="ixt:numdotdecimal" decimals="0" unitRef="USD">98,486</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:SalariesWagesAndOfficersCompensation" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001838" format="ixt:numdotdecimal" decimals="0" unitRef="USD">706,728</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: xdx2ixbrl1839">&#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:SalariesWagesAndOfficersCompensation" contextRef="From2025-07-012025-09-30" id="Fact001840" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,381,090</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_z3oygpiK0UHa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:CommunicationsAndInformationTechnology" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001842" format="ixt:numdotdecimal" decimals="0" unitRef="USD">290,571</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:CommunicationsAndInformationTechnology" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001843" format="ixt:numdotdecimal" decimals="0" unitRef="USD">86,937</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:CommunicationsAndInformationTechnology" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001844" format="ixt:numdotdecimal" decimals="0" unitRef="USD">140,277</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:CommunicationsAndInformationTechnology" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001845" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">157,588</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:CommunicationsAndInformationTechnology" contextRef="From2025-07-012025-09-30" id="Fact001846" format="ixt:numdotdecimal" decimals="0" unitRef="USD">360,197</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zoLa5bZQvzqj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001848" format="ixt:numdotdecimal" decimals="0" unitRef="USD">272,888</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:ProfessionalFees" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001849" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,340</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: xdx2ixbrl1850">&#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 style="-sec-ix-hidden: xdx2ixbrl1851">&#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:ProfessionalFees" contextRef="From2025-07-012025-09-30" id="Fact001852" format="ixt:numdotdecimal" decimals="0" unitRef="USD">282,228</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zYIsawqNbEzk" 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: 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"><ix:nonFraction name="us-gaap:LegalFees" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001854" format="ixt:numdotdecimal" decimals="0" unitRef="USD">104,000</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:LegalFees" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001855" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,539</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: xdx2ixbrl1856">&#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 style="-sec-ix-hidden: xdx2ixbrl1857">&#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:LegalFees" contextRef="From2025-07-012025-09-30" id="Fact001858" format="ixt:numdotdecimal" decimals="0" unitRef="USD">107,539</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_z9rfyOlBJWdh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">(<ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001860" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,378</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: xdx2ixbrl1861">&#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:TravelAndEntertainmentExpense" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001862" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,928</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:TravelAndEntertainmentExpense" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001863" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,268</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:TravelAndEntertainmentExpense" contextRef="From2025-07-012025-09-30" id="Fact001864" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,282</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zl3OR3qYfT01" 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: 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"><span style="-sec-ix-hidden: xdx2ixbrl1866">&#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 style="-sec-ix-hidden: xdx2ixbrl1867">&#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 style="-sec-ix-hidden: xdx2ixbrl1868">&#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 style="-sec-ix-hidden: xdx2ixbrl1869">&#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 style="-sec-ix-hidden: xdx2ixbrl1870">&#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--AdvertisingExpense_zvewVdXrllpb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001872" format="ixt:numdotdecimal" decimals="0" unitRef="USD">606,627</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: xdx2ixbrl1873">&#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 style="-sec-ix-hidden: xdx2ixbrl1874">&#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 style="-sec-ix-hidden: xdx2ixbrl1875">&#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:AdvertisingExpense" contextRef="From2025-07-012025-09-30" id="Fact001876" format="ixt:numdotdecimal" decimals="0" unitRef="USD">606,627</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z7HK2b4cH2Jl" 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: 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"><ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001878" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,054</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001879" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">7,448</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001880" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,593</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: xdx2ixbrl1881">&#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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-07-012025-09-30" id="Fact001882" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,199</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zb42lMbUkiU6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001884" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,683</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:DepreciationAndAmortization" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001885" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,923</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:DepreciationAndAmortization" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001886" format="ixt:numdotdecimal" decimals="0" unitRef="USD">120,312</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: xdx2ixbrl1887">&#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:DepreciationAndAmortization" contextRef="From2025-07-012025-09-30" id="Fact001888" format="ixt:numdotdecimal" decimals="0" unitRef="USD">161,918</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_z2WkIRLmWJV2" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:OperatingLeasesRentExpenseNet" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001890" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,861</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:OperatingLeasesRentExpenseNet" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001891" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,621</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:OperatingLeasesRentExpenseNet" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001892" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,113</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: xdx2ixbrl1893">&#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:OperatingLeasesRentExpenseNet" contextRef="From2025-07-012025-09-30" id="Fact001894" format="ixt:numdotdecimal" decimals="0" unitRef="USD">81,595</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zESZjMfQ69f7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:InsuranceCommissionsAndFees" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001896" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,980</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: xdx2ixbrl1897">&#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 style="-sec-ix-hidden: xdx2ixbrl1898">&#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 style="-sec-ix-hidden: xdx2ixbrl1899">&#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:InsuranceCommissionsAndFees" contextRef="From2025-07-012025-09-30" id="Fact001900" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,980</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2nF4MnO5qL7" 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: 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"><ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001902" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,143</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: xdx2ixbrl1903">&#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 style="-sec-ix-hidden: xdx2ixbrl1904">&#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 style="-sec-ix-hidden: xdx2ixbrl1905">&#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:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-07-012025-09-30" id="Fact001906" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,143</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_z74Kr8HtZa6b" 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:OperatingExpenses" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001908" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,142,305</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:OperatingExpenses" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001909" format="ixt:numdotdecimal" decimals="0" unitRef="USD">231,398</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:OperatingExpenses" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001910" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,089,951</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:OperatingExpenses" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001911" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">163,856</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:OperatingExpenses" contextRef="From2025-07-012025-09-30" id="Fact001912" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,299,798</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_zashKhLOyzrh" 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="From2025-07-012025-09-30_custom_USAMember" id="Fact001914" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">704,597</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="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001915" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">32,176</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="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001916" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">171,689</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="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001917" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,000</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:OperatingIncomeLoss" contextRef="From2025-07-012025-09-30" id="Fact001918" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">559,083</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_zpUCiHeJ2TWd" 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="From2025-07-012025-09-30_custom_USAMember" id="Fact001920" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,601,625</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="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001921" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,390</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="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001922" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,352</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="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001923" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">82,500</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="From2025-07-012025-09-30" id="Fact001924" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,694,867</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_zXy6QySywYh9" 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: xdx2ixbrl1926">&#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 style="-sec-ix-hidden: xdx2ixbrl1927">&#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="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001928" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,919</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: xdx2ixbrl1929">&#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="From2025-07-012025-09-30" id="Fact001930" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,919</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_40A_eus-gaap--ProfitLoss_zx6pHjDT66ml" 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:ProfitLoss" contextRef="From2025-07-012025-09-30_custom_USAMember" id="Fact001932" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,312,222</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember" id="Fact001933" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,566</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember" id="Fact001934" format="ixt:numdotdecimal" decimals="0" unitRef="USD">95,419</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30_custom_EliminationMember" id="Fact001935" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">76,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-07-012025-09-30" id="Fact001936" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,325,869</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 25 -->
    <div style="border-bottom: Black 1pt solid; 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 -->22<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" 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_497_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zqfBuY7UQT45">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyUWLX25J948">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zymnrLN1Ojne">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z2SQNbtJljk4">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20240701__20240930_zyt6aibDwyuh">&#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_zYSd5lfJuwV" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001938" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,604,753</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</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="Fact001939" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001940" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,202,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</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="Fact001941" 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="Fact001942" 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_zUBeO26NUxzf" 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="Fact001944" 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="Fact001945" 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="Fact001946" 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="Fact001947" 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="Fact001948" 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_z2xZOE0VAPYj" 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="Fact001950" 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="Fact001951" 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="Fact001952" 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="Fact001953" 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="Fact001954" 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_zoB43mJECAr1" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zxjkCYk2X684" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:SalariesWagesAndOfficersCompensation" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001962" format="ixt:numdotdecimal" decimals="0" unitRef="USD">653,839</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:SalariesWagesAndOfficersCompensation" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001963" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,180</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:SalariesWagesAndOfficersCompensation" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001964" format="ixt:numdotdecimal" decimals="0" unitRef="USD">461,761</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: xdx2ixbrl1965">&#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:SalariesWagesAndOfficersCompensation" contextRef="From2024-07-012024-09-30" id="Fact001966" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,207,780</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_zfFF89xtbgFe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:CommunicationsAndInformationTechnology" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001968" format="ixt:numdotdecimal" decimals="0" unitRef="USD">272,428</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:CommunicationsAndInformationTechnology" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001969" format="ixt:numdotdecimal" decimals="0" unitRef="USD">104,299</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:CommunicationsAndInformationTechnology" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001970" format="ixt:numdotdecimal" decimals="0" unitRef="USD">116,855</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:CommunicationsAndInformationTechnology" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact001971" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">156,540</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:CommunicationsAndInformationTechnology" contextRef="From2024-07-012024-09-30" id="Fact001972" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,042</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zqA6WJYpEpDi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001974" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,350</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:ProfessionalFees" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001975" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,668</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: xdx2ixbrl1976">&#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:ProfessionalFees" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact001977" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">56,249</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:ProfessionalFees" contextRef="From2024-07-012024-09-30" id="Fact001978" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,769</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_ze29x6i1nMP5" 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: 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"><ix:nonFraction name="us-gaap:LegalFees" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001980" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,747</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:LegalFees" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001981" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,242</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:LegalFees" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001982" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,592</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"><span style="-sec-ix-hidden: xdx2ixbrl1983">&#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:LegalFees" contextRef="From2024-07-012024-09-30" id="Fact001984" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,581</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_zAuD7VnwNCk6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001986" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,088</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:TravelAndEntertainmentExpense" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001987" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,339</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:TravelAndEntertainmentExpense" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001988" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,841</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: xdx2ixbrl1989">&#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:TravelAndEntertainmentExpense" contextRef="From2024-07-012024-09-30" id="Fact001990" format="ixt:numdotdecimal" decimals="0" unitRef="USD">70,268</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zEluT63NC2qc" 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: 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"><ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001992" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,268</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: xdx2ixbrl1993">&#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 style="-sec-ix-hidden: xdx2ixbrl1994">&#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 style="-sec-ix-hidden: xdx2ixbrl1995">&#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:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-07-012024-09-30" id="Fact001996" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,268</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zvO5MTrxMEr" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001998" format="ixt:numdotdecimal" decimals="0" unitRef="USD">157,787</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: xdx2ixbrl1999">&#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 style="-sec-ix-hidden: xdx2ixbrl2000">&#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 style="-sec-ix-hidden: xdx2ixbrl2001">&#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:AdvertisingExpense" contextRef="From2024-07-012024-09-30" id="Fact002002" format="ixt:numdotdecimal" decimals="0" unitRef="USD">157,787</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zVn9hxSwDOr9" 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: 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"><ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact002004" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,506</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact002005" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,629</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact002006" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,665</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: xdx2ixbrl2007">&#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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-07-012024-09-30" id="Fact002008" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,800</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zhamZuCf3ZIk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact002010" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,682</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:DepreciationAndAmortization" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact002011" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,440</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: xdx2ixbrl2012">&#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 style="-sec-ix-hidden: xdx2ixbrl2013">&#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:DepreciationAndAmortization" contextRef="From2024-07-012024-09-30" id="Fact002014" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35,122</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zFBZehNUjQGk" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:OperatingLeasesRentExpenseNet" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact002016" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,876</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:OperatingLeasesRentExpenseNet" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact002017" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,084</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:OperatingLeasesRentExpenseNet" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact002018" format="ixt:numdotdecimal" decimals="0" unitRef="USD">81,419</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:OperatingLeasesRentExpenseNet" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact002019" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,000</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:OperatingLeasesRentExpenseNet" contextRef="From2024-07-012024-09-30" id="Fact002020" format="ixt:numdotdecimal" decimals="0" unitRef="USD">121,379</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zL8ZAzjx4JCc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:InsuranceCommissionsAndFees" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact002022" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,884</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: xdx2ixbrl2023">&#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:InsuranceCommissionsAndFees" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact002024" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,972</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: xdx2ixbrl2025">&#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:InsuranceCommissionsAndFees" contextRef="From2024-07-012024-09-30" id="Fact002026" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,856</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z98Jn8eqnPR6" 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: 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"><ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact002028" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,820</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"><span style="-sec-ix-hidden: xdx2ixbrl2029">&#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 style="-sec-ix-hidden: xdx2ixbrl2030">&#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 style="-sec-ix-hidden: xdx2ixbrl2031">&#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:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-07-012024-09-30" id="Fact002032" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,820</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_zgTATyBTntce" 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:OperatingExpenses" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact002034" 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:OperatingExpenses" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact002035" 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:OperatingExpenses" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact002036" 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:OperatingExpenses" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact002037" 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:OperatingExpenses" contextRef="From2024-07-012024-09-30" id="Fact002038" 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_zJhcwrPd3ibk" 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="Fact002040" 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="Fact002041" 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="Fact002042" 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: xdx2ixbrl2043">&#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="Fact002044" 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_z2uyfKzGfkvi" 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="From2024-07-012024-09-30_custom_USAMember" id="Fact002046" 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="Fact002047" 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="Fact002048" 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: xdx2ixbrl2049">&#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="Fact002050" 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_zZp2mHwn2mp" 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: xdx2ixbrl2052">&#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="Fact002053" 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="Fact002054" 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: xdx2ixbrl2055">&#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="Fact002056" 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_40A_eus-gaap--ProfitLoss_z8TnTBx0JYGe" 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:ProfitLoss" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact002058" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact002059" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,698</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact002060" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2061">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-07-012024-09-30" id="Fact002062" 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2025</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i></i></p>

<table cellpadding="0" cellspacing="0" 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_49C_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zshznG8iIBZ">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zu5ChJUggpJg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zhGts0w4Pih1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6fUWC0iFEY9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20250101__20250930_zN1stn4vxzP1">&#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_zE6hCzd5XNV2" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002064" format="ixt:numdotdecimal" decimals="0" unitRef="USD">141,511,086</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002065" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,281,894</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002066" format="ixt:numdotdecimal" decimals="0" unitRef="USD">110,921,436</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002067" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">41,030,811</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="From2025-01-01to2025-09-30" id="Fact002068" format="ixt:numdotdecimal" decimals="0" unitRef="USD">232,683,605</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_zncvuamxcSmg" 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="From2025-01-012025-09-30_custom_USAMember" id="Fact002070" format="ixt:numdotdecimal" decimals="0" unitRef="USD">138,464,533</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="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002071" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,621,929</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="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002072" format="ixt:numdotdecimal" decimals="0" unitRef="USD">107,700,303</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="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002073" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">40,650,320</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="From2025-01-01to2025-09-30" id="Fact002074" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226,136,445</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_zv7yoPxTho9h" 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="From2025-01-012025-09-30_custom_USAMember" id="Fact002076" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,046,553</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="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002077" format="ixt:numdotdecimal" decimals="0" unitRef="USD">659,965</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="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002078" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,221,133</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="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002079" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">380,491</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="From2025-01-01to2025-09-30" id="Fact002080" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,547,160</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_zpTkQFfTIGQd" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zlL2uiEGOMai" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:SalariesWagesAndOfficersCompensation" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002088" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,560,112</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"><ix:nonFraction name="us-gaap:SalariesWagesAndOfficersCompensation" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002089" format="ixt:numdotdecimal" decimals="0" unitRef="USD">294,172</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:SalariesWagesAndOfficersCompensation" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002090" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,599,882</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:SalariesWagesAndOfficersCompensation" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002091" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,038</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:SalariesWagesAndOfficersCompensation" contextRef="From2025-01-01to2025-09-30" id="Fact002092" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,448,128</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_z5MMBHgws5A" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:CommunicationsAndInformationTechnology" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002094" format="ixt:numdotdecimal" decimals="0" unitRef="USD">707,054</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:CommunicationsAndInformationTechnology" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002095" format="ixt:numdotdecimal" decimals="0" unitRef="USD">281,790</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:CommunicationsAndInformationTechnology" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002096" format="ixt:numdotdecimal" decimals="0" unitRef="USD">435,862</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:CommunicationsAndInformationTechnology" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002097" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">372,000</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:CommunicationsAndInformationTechnology" contextRef="From2025-01-01to2025-09-30" id="Fact002098" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,052,706</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zl9rn73CNtLa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002100" format="ixt:numdotdecimal" decimals="0" unitRef="USD">818,144</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:ProfessionalFees" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002101" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,917</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: xdx2ixbrl2102">&#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 style="-sec-ix-hidden: xdx2ixbrl2103">&#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:ProfessionalFees" contextRef="From2025-01-01to2025-09-30" id="Fact002104" format="ixt:numdotdecimal" decimals="0" unitRef="USD">845,061</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zW7enWj3zVel" 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: 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"><ix:nonFraction name="us-gaap:LegalFees" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002106" format="ixt:numdotdecimal" decimals="0" unitRef="USD">295,259</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:LegalFees" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002107" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,736</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: xdx2ixbrl2108">&#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 style="-sec-ix-hidden: xdx2ixbrl2109">&#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:LegalFees" contextRef="From2025-01-01to2025-09-30" id="Fact002110" format="ixt:numdotdecimal" decimals="0" unitRef="USD">308,995</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_z8QqE3RFf9Sk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002112" format="ixt:numdotdecimal" decimals="0" unitRef="USD">56,687</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:TravelAndEntertainmentExpense" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002113" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,999</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: xdx2ixbrl2114">&#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:TravelAndEntertainmentExpense" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002115" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,799</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:TravelAndEntertainmentExpense" contextRef="From2025-01-01to2025-09-30" id="Fact002116" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,887</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zHQA2tPQ167g" 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: 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"><ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002118" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,850</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: xdx2ixbrl2119">&#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 style="-sec-ix-hidden: xdx2ixbrl2120">&#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 style="-sec-ix-hidden: xdx2ixbrl2121">&#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:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2025-01-01to2025-09-30" id="Fact002122" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,850</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zuFjR05OSoN3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002124" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,243,894</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: xdx2ixbrl2125">&#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:AdvertisingExpense" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002126" format="ixt:numdotdecimal" decimals="0" unitRef="USD">162,906</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: xdx2ixbrl2127">&#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:AdvertisingExpense" contextRef="From2025-01-01to2025-09-30" id="Fact002128" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,243,894</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z2jBKu75CCfa" 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: 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"><ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002130" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,596</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002131" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">43,723</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002132" format="ixt:numdotdecimal" decimals="0" unitRef="USD">73,591</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: xdx2ixbrl2133">&#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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2025-01-01to2025-09-30" id="Fact002134" format="ixt:numdotdecimal" decimals="0" unitRef="USD">84,464</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zeMT3K3y6bFh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002136" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,046</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:DepreciationAndAmortization" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002137" format="ixt:numdotdecimal" decimals="0" unitRef="USD">69,158</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:DepreciationAndAmortization" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002138" format="ixt:numdotdecimal" decimals="0" unitRef="USD">360,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#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: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:DepreciationAndAmortization" contextRef="From2025-01-01to2025-09-30" id="Fact002140" format="ixt:numdotdecimal" decimals="0" unitRef="USD">450,142</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zfWjzc53Eae5" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:OperatingLeasesRentExpenseNet" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002142" format="ixt:numdotdecimal" decimals="0" unitRef="USD">83,542</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:OperatingLeasesRentExpenseNet" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002143" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,935</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:OperatingLeasesRentExpenseNet" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002144" format="ixt:numdotdecimal" decimals="0" unitRef="USD">201,523</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: xdx2ixbrl2145">&#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:OperatingLeasesRentExpenseNet" contextRef="From2025-01-01to2025-09-30" id="Fact002146" format="ixt:numdotdecimal" decimals="0" unitRef="USD">301,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zEQCXU0k07k4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:InsuranceCommissionsAndFees" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002148" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,786</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: xdx2ixbrl2149">&#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 style="-sec-ix-hidden: xdx2ixbrl2150">&#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 style="-sec-ix-hidden: xdx2ixbrl2151">&#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:InsuranceCommissionsAndFees" contextRef="From2025-01-01to2025-09-30" id="Fact002152" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,786</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zEsVFBgieCn2" 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: 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"><ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002154" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,536</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: xdx2ixbrl2155">&#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 style="-sec-ix-hidden: xdx2ixbrl2156">&#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 style="-sec-ix-hidden: xdx2ixbrl2157">&#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:ProvisionForDoubtfulAccounts" contextRef="From2025-01-01to2025-09-30" id="Fact002158" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,536</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_zUd91sroGkh6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002160" format="ixt:numdotdecimal" decimals="0" unitRef="USD">294,343</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: xdx2ixbrl2161">&#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 style="-sec-ix-hidden: xdx2ixbrl2162">&#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 style="-sec-ix-hidden: xdx2ixbrl2163">&#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:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2025-01-01to2025-09-30" id="Fact002164" format="ixt:numdotdecimal" decimals="0" unitRef="USD">294,343</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_z59DqyZN25cb" 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">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:OperatingExpenses" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002166" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,264,849</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:OperatingExpenses" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002167" format="ixt:numdotdecimal" decimals="0" unitRef="USD">665,984</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:OperatingExpenses" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002168" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,834,702</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:OperatingExpenses" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002169" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">398,837</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:OperatingExpenses" contextRef="From2025-01-01to2025-09-30" id="Fact002170" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,366,698</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zotv7ZhIlEf7" 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="From2025-01-012025-09-30_custom_USAMember" id="Fact002172" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,218,295</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="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002173" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,019</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="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002174" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">386,430</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="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002175" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,346</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="From2025-01-01to2025-09-30" id="Fact002176" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,819,538</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><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_zYS41tcjzmJe" 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 style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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="From2025-01-012025-09-30_custom_USAMember" id="Fact002178" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,582,684</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="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002179" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,942</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="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002180" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">17,428</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="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002181" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">222,346</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="From2025-01-01to2025-09-30" id="Fact002182" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,815,516</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><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_zrLa8lOuSfv1" 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">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: xdx2ixbrl2184">&#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 style="-sec-ix-hidden: xdx2ixbrl2185">&#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="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002186" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,190</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: xdx2ixbrl2187">&#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="From2025-01-01to2025-09-30" id="Fact002188" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,190</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-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_40A_eus-gaap--ProfitLoss_zqsRzcJG4Vwb" 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 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:ProfitLoss" contextRef="From2025-01-012025-09-30_custom_USAMember" id="Fact002190" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,800,980</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember" id="Fact002191" format="ixt:numdotdecimal" decimals="0" unitRef="USD">923</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember" id="Fact002192" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,812</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-012025-09-30_custom_EliminationMember" id="Fact002193" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">204,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2025-01-01to2025-09-30" id="Fact002194" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,819,244</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 26 -->
    <div style="border-bottom: Black 1pt solid; 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 -->23<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" 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_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zvmK868GohL6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zHGVQ0mqRi99">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zzWKq2L1rmIi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZONAq7x7iOd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20240101__20240930_zskF4No3wHFg">&#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_znhSzyIlXyKe" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002196" format="ixt:numdotdecimal" decimals="0" unitRef="USD">135,649,542</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</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="Fact002197" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002198" format="ixt:numdotdecimal" decimals="0" unitRef="USD">48,676,228</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</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="Fact002199" 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="From2024-01-012024-09-30" id="Fact002200" 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_zX9xuhyV8h8k" 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="Fact002202" 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="Fact002203" 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="Fact002204" 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="Fact002205" 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="From2024-01-012024-09-30" id="Fact002206" 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_zHGyVcdr5hRf" 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="Fact002208" 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="Fact002209" 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="Fact002210" 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="Fact002211" 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="From2024-01-012024-09-30" id="Fact002212" 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_ztNt0mMbR1v9" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zq2FizsZGdj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:SalariesWagesAndOfficersCompensation" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002220" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,293,992</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:SalariesWagesAndOfficersCompensation" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002221" format="ixt:numdotdecimal" decimals="0" unitRef="USD">170,457</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:SalariesWagesAndOfficersCompensation" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002222" format="ixt:numdotdecimal" decimals="0" unitRef="USD">887,021</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: xdx2ixbrl2223">&#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:SalariesWagesAndOfficersCompensation" contextRef="From2024-01-012024-09-30" id="Fact002224" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,351,470</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_zc2ELe8ul7Yd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:CommunicationsAndInformationTechnology" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002226" format="ixt:numdotdecimal" decimals="0" unitRef="USD">607,752</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:CommunicationsAndInformationTechnology" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002227" format="ixt:numdotdecimal" decimals="0" unitRef="USD">211,972</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:CommunicationsAndInformationTechnology" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002228" format="ixt:numdotdecimal" decimals="0" unitRef="USD">215,998</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:CommunicationsAndInformationTechnology" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact002229" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">156,540</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:CommunicationsAndInformationTechnology" contextRef="From2024-01-012024-09-30" id="Fact002230" format="ixt:numdotdecimal" decimals="0" unitRef="USD">879,182</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zgXc8QTg0Cde" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:ProfessionalFees" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002232" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,014,621</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:ProfessionalFees" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002233" format="ixt:numdotdecimal" decimals="0" unitRef="USD">114,444</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: xdx2ixbrl2234">&#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:ProfessionalFees" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact002235" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">56,249</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:ProfessionalFees" contextRef="From2024-01-012024-09-30" id="Fact002236" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,072,816</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zkKtRNyM6ftg" 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: 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"><ix:nonFraction name="us-gaap:LegalFees" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002238" format="ixt:numdotdecimal" decimals="0" unitRef="USD">142,360</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:LegalFees" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002239" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,987</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:LegalFees" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002240" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,874</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: xdx2ixbrl2241">&#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:LegalFees" contextRef="From2024-01-012024-09-30" id="Fact002242" format="ixt:numdotdecimal" decimals="0" unitRef="USD">180,221</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_zpq54fhyGyja" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:TravelAndEntertainmentExpense" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002244" format="ixt:numdotdecimal" decimals="0" unitRef="USD">98,092</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:TravelAndEntertainmentExpense" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002245" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,160</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:TravelAndEntertainmentExpense" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002246" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,505</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: xdx2ixbrl2247">&#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:TravelAndEntertainmentExpense" contextRef="From2024-01-012024-09-30" id="Fact002248" format="ixt:numdotdecimal" decimals="0" unitRef="USD">167,757</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zioMcHTmDMGa" 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: 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"><ix:nonFraction name="us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002250" format="ixt:numdotdecimal" decimals="0" unitRef="USD">93,646</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: xdx2ixbrl2251">&#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 style="-sec-ix-hidden: xdx2ixbrl2252">&#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 style="-sec-ix-hidden: xdx2ixbrl2253">&#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:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" contextRef="From2024-01-012024-09-30" id="Fact002254" format="ixt:numdotdecimal" decimals="0" unitRef="USD">93,646</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zHy7Hf8nGJ2l" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002256" format="ixt:numdotdecimal" decimals="0" unitRef="USD">659,784</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: xdx2ixbrl2257">&#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 style="-sec-ix-hidden: xdx2ixbrl2258">&#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 style="-sec-ix-hidden: xdx2ixbrl2259">&#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:AdvertisingExpense" contextRef="From2024-01-012024-09-30" id="Fact002260" format="ixt:numdotdecimal" decimals="0" unitRef="USD">659,784</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zy4GZQBL01yk" 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: 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"><ix:nonFraction name="us-gaap:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002262" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,503</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002263" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,783</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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002264" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,080</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: xdx2ixbrl2265">&#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:InterestAndFeeIncomeLoansTradeFinancing" contextRef="From2024-01-012024-09-30" id="Fact002266" format="ixt:numdotdecimal" decimals="0" unitRef="USD">171,366</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zjRAM90Fefci" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002268" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,261</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:DepreciationAndAmortization" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002269" format="ixt:numdotdecimal" decimals="0" unitRef="USD">83,800</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: xdx2ixbrl2270">&#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 style="-sec-ix-hidden: xdx2ixbrl2271">&#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:DepreciationAndAmortization" contextRef="From2024-01-012024-09-30" id="Fact002272" 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></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zoZudhB51sJh" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:OperatingLeasesRentExpenseNet" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002274" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,255</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:OperatingLeasesRentExpenseNet" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002275" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,823</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:OperatingLeasesRentExpenseNet" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002276" format="ixt:numdotdecimal" decimals="0" unitRef="USD">132,434</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:OperatingLeasesRentExpenseNet" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact002277" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,000</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:OperatingLeasesRentExpenseNet" contextRef="From2024-01-012024-09-30" id="Fact002278" format="ixt:numdotdecimal" decimals="0" unitRef="USD">311,512</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zzyqxmhR6Z3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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:InsuranceCommissionsAndFees" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002280" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,480</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: xdx2ixbrl2281">&#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:InsuranceCommissionsAndFees" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002282" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,096</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: xdx2ixbrl2283">&#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:InsuranceCommissionsAndFees" contextRef="From2024-01-012024-09-30" id="Fact002284" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,576</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zuP2NRVQDN6c" 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: 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"><ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002286" 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"><span style="-sec-ix-hidden: xdx2ixbrl2287">&#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 style="-sec-ix-hidden: xdx2ixbrl2288">&#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 style="-sec-ix-hidden: xdx2ixbrl2289">&#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:ProvisionForDoubtfulAccounts" contextRef="From2024-01-012024-09-30" id="Fact002290" 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></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2CFzDhvSGg9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; 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"><ix:nonFraction name="us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002292" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,485</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: xdx2ixbrl2293">&#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 style="-sec-ix-hidden: xdx2ixbrl2294">&#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 style="-sec-ix-hidden: xdx2ixbrl2295">&#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:CompensationExpenseExcludingCostOfGoodAndServiceSold" contextRef="From2024-01-012024-09-30" id="Fact002296" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,485</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_zgoUhZSAsqY9" 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">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:OperatingExpenses" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002298" 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:OperatingExpenses" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002299" 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:OperatingExpenses" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002300" 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:OperatingExpenses" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact002301" 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:OperatingExpenses" contextRef="From2024-01-012024-09-30" id="Fact002302" 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: 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_407_eus-gaap--OperatingIncomeLoss_pp0p0_zGKj1niBIMX" 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="From2024-01-012024-09-30_custom_USAMember" id="Fact002304" 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="Fact002305" 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="Fact002306" 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: xdx2ixbrl2307">&#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="From2024-01-012024-09-30" id="Fact002308" 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: 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_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zvbR6diawFI4" 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 style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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="Fact002310" 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="Fact002311" 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="Fact002312" 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: xdx2ixbrl2313">&#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="From2024-01-012024-09-30" id="Fact002314" 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: 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--IncomeTaxExpenseBenefit_iN_di_zGWnfEzTC2cl" 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">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: xdx2ixbrl2316">&#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="Fact002317" 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="Fact002318" 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: xdx2ixbrl2319">&#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" id="Fact002320" 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: 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><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_40A_eus-gaap--ProfitLoss_zeYzV3NiSNx" 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 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:ProfitLoss" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact002322" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact002323" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">53,526</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact002324" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2325">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2024-01-012024-09-30" id="Fact002326" 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows asset information
by industrial segment at September 30, 2025:</p>

<table cellpadding="0" cellspacing="0" 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_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zRJbNC07kfj3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zEnEYQiIuseg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z7qHLHykK4e1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zU7xFpuZg1Pb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20250930_zGFkEvrxoEzl">&#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">September 30, 2025</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">Telecom</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">Fintech</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">Corporate</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_zT2tNqQGgji7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_zRJBHvY9chT5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_custom_TelecomMember" id="Fact002334" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,044,630</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_custom_FintechMember" id="Fact002335" format="ixt:numdotdecimal" decimals="0" unitRef="USD">695,187</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_us-gaap_CorporateMember" id="Fact002336" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,780,619</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember" id="Fact002337" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,682,707</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30" id="Fact002338" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,837,729</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zyYsY8AtsI07" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_custom_TelecomMember" id="Fact002340" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,642,371</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_custom_FintechMember" id="Fact002341" format="ixt:numdotdecimal" decimals="0" unitRef="USD">191,646</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_us-gaap_CorporateMember" id="Fact002342" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,534,191</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember" id="Fact002343" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,319,737</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30" id="Fact002344" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,048,471</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zbb4RrnRZwqa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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><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_zOgnoceNWWx9" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_custom_TelecomMember" id="Fact002352" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,225,082</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_custom_FintechMember" id="Fact002353" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,354,096</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_us-gaap_CorporateMember" id="Fact002354" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,846,205</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember" id="Fact002355" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,682,707</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30" id="Fact002356" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,742,676</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zqJYwJyqtlF8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_custom_TelecomMember" id="Fact002358" format="ixt:numdotdecimal" decimals="0" unitRef="USD">256,130</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_custom_FintechMember" id="Fact002359" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,118</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2360">&#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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30" id="Fact002362" format="ixt:numdotdecimal" decimals="0" unitRef="USD">290,248</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 27 -->
    <div style="border-bottom: Black 1pt solid; 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 -->24<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" 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_495_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zxjAuXZ1EOXj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zuDTqh0OrdRi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zcWHSBhv3WO7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20241231_zzi53M391qc3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#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">December 31, 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">Telecom</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">Corporate</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_zEoIkVp2vPUa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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_z5qaIGC25sK7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31_custom_TelecomMember" id="Fact002369" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,098,705</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31_us-gaap_CorporateMember" id="Fact002370" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,594,060</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember" id="Fact002371" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">16,677,719</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31" id="Fact002372" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,015,046</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zNhgvMzQbZU1" 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: 5.4pt">Non-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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31_custom_TelecomMember" id="Fact002374" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,097,736</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31_us-gaap_CorporateMember" id="Fact002375" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,079,518</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember" id="Fact002376" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,184,562</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31" id="Fact002377" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,992,692</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zVJqYnOVnYi4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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_zRUTtvw9w7vh" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31_custom_TelecomMember" id="Fact002384" format="ixt:numdotdecimal" decimals="0" unitRef="USD">74,461,579</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31_us-gaap_CorporateMember" id="Fact002385" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,037,337</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember" id="Fact002386" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">16,677,720</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31" id="Fact002387" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,821,196</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zuXtYVTMFgOi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31_custom_TelecomMember" id="Fact002389" format="ixt:numdotdecimal" decimals="0" unitRef="USD">274,353</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31_us-gaap_CorporateMember" id="Fact002390" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,011,926</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2391">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31" id="Fact002392" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,286,279</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows asset information
by geographic segment at September 30, 2025 and December 31, 2024:</p>

<table cellpadding="0" cellspacing="0" 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_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zNGbrGwvz0Y7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zvyGD8n2Xwfi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z7KcJBIA24Gh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyj2SX5KnFAb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20250930_z82mXFYzvQ07">&#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">September 30, 2025</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_401_eus-gaap--AssetsAbstract_iB_zujMNQo1RPW5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_z1oyuh9xG8Nc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_custom_USAMember" id="Fact002400" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,375,189</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_custom_SwitzerlandMember" id="Fact002401" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,286,128</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_custom_UnitedKingdomMember" id="Fact002402" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,365,772</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30_custom_EliminationMember" id="Fact002403" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,189,360</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2025-09-30" id="Fact002404" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,837,729</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z9ULfN9dcgu2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_custom_USAMember" id="Fact002406" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,988,756</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_custom_SwitzerlandMember" id="Fact002407" format="ixt:numdotdecimal" decimals="0" unitRef="USD">609,837</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_custom_UnitedKingdomMember" id="Fact002408" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,769,615</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30_custom_EliminationMember" id="Fact002409" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,319,737</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2025-09-30" id="Fact002410" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,048,471</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zVepCRxlzzgk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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><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_z92oa0DID19f" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_custom_USAMember" id="Fact002418" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,515,081</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_custom_SwitzerlandMember" id="Fact002419" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,185,837</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_custom_UnitedKingdomMember" id="Fact002420" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,231,118</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30_custom_EliminationMember" id="Fact002421" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,189,360</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2025-09-30" id="Fact002422" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,742,676</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zQAGLvpuacLk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_custom_USAMember" id="Fact002424" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,118</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_custom_SwitzerlandMember" id="Fact002425" format="ixt:numdotdecimal" decimals="0" unitRef="USD">169,599</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30_custom_UnitedKingdomMember" id="Fact002426" format="ixt:numdotdecimal" decimals="0" unitRef="USD">86,531</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2427">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2025-09-30" id="Fact002428" format="ixt:numdotdecimal" decimals="0" unitRef="USD">290,248</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" 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_496_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAdnaAUteIyi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zNvvsDVOLxyf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zJWpP0fbeBC">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zFPmXRgM2CM2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20241231_z05BP6qLMZ6c">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif">December 31, 2024</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><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"/><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_401_eus-gaap--AssetsAbstract_iB_zPELtTljBAA9" 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>Assets</b></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zIvo22fuEFca" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; width: 35%; text-align: left; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31_custom_USAMember" id="Fact002436" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,885,086</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31_custom_SwitzerlandMember" id="Fact002437" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,055,475</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31_custom_UnitedKingdomMember" id="Fact002438" format="ixt:numdotdecimal" decimals="0" unitRef="USD">48,182,373</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31_custom_EliminationMember" id="Fact002439" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,107,888</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-12-31" id="Fact002440" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,015,046</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zbr0BIu1ssAe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31_custom_USAMember" id="Fact002442" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,447,105</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31_custom_SwitzerlandMember" id="Fact002443" format="ixt:numdotdecimal" decimals="0" unitRef="USD">633,491</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31_custom_UnitedKingdomMember" id="Fact002444" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,096,658</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31_custom_EliminationMember" id="Fact002445" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,184,562</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-12-31" id="Fact002446" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,992,692</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zMx587H6mSfa" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_z6rUTc3auXE6" 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-left: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31_custom_USAMember" id="Fact002454" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,386,520</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31_custom_SwitzerlandMember" id="Fact002455" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,415,705</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31_custom_UnitedKingdomMember" id="Fact002456" format="ixt:numdotdecimal" decimals="0" unitRef="USD">47,126,859</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31_custom_EliminationMember" id="Fact002457" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,107,888</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-12-31" id="Fact002458" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,821,196</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zj5IaAzFJA1d" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31_custom_USAMember" id="Fact002460" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,012,066</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31_custom_SwitzerlandMember" id="Fact002461" format="ixt:numdotdecimal" decimals="0" unitRef="USD">169,599</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31_custom_UnitedKingdomMember" id="Fact002462" format="ixt:numdotdecimal" decimals="0" unitRef="USD">104,614</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2463">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-12-31" id="Fact002464" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,286,279</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_zEjIPEeR1uVb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b></b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-01-01to2025-09-30" escape="true" id="Fact002466" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zrvFECSuEgH6" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 15 &#8211; SUBSEQUENT EVENTS</b>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Subsequent to September 30, 2025 and through
the date that these financials were made available, the Company had the following subsequent events:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On October 10, 2025, the Company filed a Second
Amended and Restated Certificate of Designation for the Series D Preferred Stock (the &#8220;Certificate of Designation&#8221;) with the
Secretary of State of Nevada to amend and restate the terms of its Series D Preferred Stock, originally established on November 3, 2023,
and first amended on July 7, 2025. The Second Amended and Restated Certificate of Designation maintains the number of authorized shares
at 100,000 and revises the terms by introducing a True-Up Adjustment mechanism to the conversion rate, as described below. The amended
terms include the following key provisions:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td>Dividend Rights: 12% cumulative dividend, payable
as, when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the
day prior to conversion, with pro rata dividends for partial-year holdings.</td>
    <td style="width: 15pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Conversion Rights: Following three months from
the issuance date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share (the
&#8220;Base Shares&#8221;), subject to adjustment for stock splits, dividends, or reorganizations. Additionally, a True-Up Adjustment
mechanism applies, whereby the conversion may include additional shares based on a comparison of the original conversion price (based
on the 10-day VWAP with a 20% discount at the time of issuance) to the lowest daily VWAP during the five trading days preceding the conversion
date with a further 20% discount applied to such lowest daily VWAP (the &#8220;Adjusted Conversion Price&#8221;), with a floor of $1.00
and a maximum True-Up Ratio of 2.5.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Redemption Provisions: Optional redemption by
the Company at 105% of the price paid by the holder, upon not more than three trading days&#8217; notice.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Liquidation Preference: Senior to common stock,
Series A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution,
or winding up of the Company.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Voting Rights: No voting rights, except as required
by law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#8217;s
rights.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Leak-Out Restriction: After three months, conversions
to common stock and sales are limited to 10% of the average daily trading volume of the Company&#8217;s common stock per holder.</td>
    <td>&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_81A_zY4ic7h1bCya" style="margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 28 -->
    <div style="border-bottom: Black 1pt solid; 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 -->25<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Forward-Looking Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt 12pt; text-align: justify">Certain statements, other than purely historical
information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results,
and the assumptions upon which those statements are based, are &#8220;forward-looking statements&#8221; within the meaning of the Private
Securities Litigation Reform Act of 1995, Section&#160;27A of the Securities Act of 1933 and Section&#160;21E of the Securities Exchange
Act of 1934. These forward-looking statements generally are identified by the words &#8220;believes,&#8221; &#8220;project,&#8221; &#8220;expects,&#8221;
&#8220;anticipates,&#8221; &#8220;estimates,&#8221; &#8220;intends,&#8221; &#8220;strategy,&#8221; &#8220;plan,&#8221; &#8220;may,&#8221;
&#8220;will,&#8221; &#8220;would,&#8221; &#8220;will be,&#8221; &#8220;will continue,&#8221; &#8220;will likely result,&#8221; and similar
expressions. We intend such forward-looking statements to be covered by the safe-harbor provisions for forward-looking statements contained
in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor
provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which
may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect
of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on our operations and future
prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability
of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered
in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update
or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise. Further information
concerning our business, including additional factors that could materially affect our financial results, is included herein and in our
other filings with the SEC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Overview</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">IQSTEL Inc. (www.IQSTEL.com) is a technology company
with a presence in 20 countries (Argentina, Armenia, Austria, Canada, Colombia, Germany, Greece, Guatemala, India, Italy, Pakistan, Romania,
Serbia, Spain, Switzerland, Turkey, UAE, UK, USA and Venezuela) 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 USA, Argentina, UK, Switzerland, Turkey, and Dubai, and we target diverse and high-growth markets. We maintain more than
603 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 10 subsidiaries to drive innovation and
capture emerging opportunities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; color: #212529">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our Telecom Division, which represents the majority
of current operations and which also represents the source for 86% and 94% of our revenues for the three months and for the nine months
ended September 30, 2025 respectively, offers Voice over Internet Protocol (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 15pt; text-align: justify; color: #212529">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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 our subsidiary, ItsBchain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; color: #212529">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;Additionally, Globetopper LLC (www.globetopper.com)
our most recent acquisitions, plays a strategic role in supporting the expansion and integration of our business divisions. Through its
operations, the Company continues to strengthen its global presence and enhance the synergy in Fintech segments through its solution for
gift card programs, currently representing 14% and 6% of our revenues for the three months and for the nine months ended September 30,
2025 respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; color: #212529">&#160;</p>

<!-- Field: Page; Sequence: 29; Section: Main; Options: NewSection; Value: 4 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; color: #212529">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; color: #212529"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our developing Electric Vehicle (EV) Business Line
offers electric motorcycles for work and recreational use in the USA, Spain, Portugal, Panama, Colombia. 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 15pt; text-align: justify; color: #212529">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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 15pt; text-align: justify; color: #212529">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The information contained on our websites is
not incorporated by reference into this quarterly report 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 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Methods of Valuation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">We use supplemental measures of our performance which
are derived from our consolidated financial information but which are not presented in our consolidated financial statements prepared
in accordance with GAAP. These&#160;non-GAAP&#160;financial measures include:&#160;Adjusted EBITDA and gross revenue.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 30 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company derives these financial calculations on
the basis of methodologies other than GAAP, primarily by excluding from a comparable GAAP measure certain items the Company does not consider
to be representative of its actual operating performance. These financial calculations are &#8220;non-GAAP financial measures&#8221; as
defined under the SEC rules. The Company uses these non-GAAP financial measures in operating its business because management believes
they are less susceptible to variances in actual operating performance that can result from the excluded items, other infrequent charges
and currency fluctuations. The Company presents these financial measures to investors because management believes they are useful to investors
in evaluating the primary factors that drive the Company&#8217;s core operating performance and provide greater transparency into the
Company&#8217;s results of operations. However, items that are excluded and other adjustments and assumptions that are made in calculating
these non-GAAP financial measures are significant components in understanding and assessing the Company&#8217;s financial performance.
These non-GAAP financial measures should be evaluated in conjunction with, and are not a substitute for, the Company&#8217;s GAAP financial
measures. Further, because these non-GAAP financial measures are not determined in accordance with GAAP, and are thus susceptible to varying
calculations, the non-GAAP financial measures, as presented, may not be comparable to other similarly-titled measures of other companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Adjusted EBITDA is not a recognized accounting measurement
under GAAP; it should not be considered as an alternative to net income, as a measure of operating results, or as an alternative to cash
flow as a measure of liquidity. It is presented here not as an alternative to net income, but rather as a measure of the Company's operating
performance. Adjusted EBITDA excludes, in addition to non-operational expenses like interest expenses, taxes, depreciation and amortization;
items that we believe are not indicative of our operating performance, such as:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td>Change in Fair Value of Derivative Liabilities: These
adjustments reflect unrealized gains or losses that are non-operational and subject to market volatility.</td>
    <td style="width: 15pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Loss on Settlement of Debt: This represents non-recurring
expenses associated with specific financing activities and does not impact ongoing business operations.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Stock-Based Compensation: As a non-cash expense, this
adjustment eliminates variability caused by equity-based incentives.</td>
    <td>&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company believes Adjusted EBITDA offers a clearer
view of the cash-generating potential of its business, excluding non-recurring, non-cash, and non-operational impacts. Management believes
that Adjusted EBITDA is useful in evaluating the Company's operating performance compared to that of other companies in its industry because
the calculation of Adjusted EBITDA generally eliminates the effects of financing, income taxes, non-cash and certain other items that
may vary for different companies for reasons unrelated to overall operating performance and also believes this information is useful to
investors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Gross revenue, which equals revenue before intercompany
eliminations, represents a key performance metric that management uses to measure.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Results of Operations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Revenues</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our total revenue reported for the three months ended
September 30, 2025 was $102,867,553, compared with $54,249,614 for the three months ended September 30, 2024. These numbers reflect an
increase of 89.62% quarter over quarter on our consolidated revenues. Our total revenue reported for the nine months ended September 30,
2025 was $232,683,605, compared with $184,346,412 for the nine months ended September 30, 2024; which reflects an increase of 26.22%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt 12pt; text-align: justify">When looking at the numbers by companies,
we have the following breakout for the three and nine months ended September 30, 2025 compared to the three and nine months ended September
30, 2024:</p>

<table cellpadding="0" cellspacing="0" style="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 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">Revenue for the Nine Months Ended September 30,</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">Company</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">2025</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">2025</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: 40%; text-align: justify; padding-left: 5.4pt">IQSTEL Inc</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">51,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">&#8212;&#160;&#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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">152,511</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">&#8212;&#160;&#160;</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">Etelix.com USA, 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">10,381,880</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,781,863</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">25,852,156</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,124,776</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">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">10,692,833</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">21,281,894</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">334,622</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">1,359,003</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">33,871,983</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">87,586,615</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">3,311,154</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">10,042,099</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">979,202</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">2,228,009</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">44,651,352</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">110,921,435</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">GlobeTopper LLC</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">14,290,694</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">&#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">14,290,694</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">&#8212;&#160;&#160;</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: 12pt Arial, Helvetica, Sans-Serif; 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">118,564,720</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">54,855,127</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">273,714,416</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">187,482,843</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">Intercompany 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">(15,697,167</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">(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">(41,030,811</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></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">102,867,553</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">54,249,614</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">232,683,605</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">184,346,412</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 15pt">&#160;</p>

<!-- Field: Page; Sequence: 31 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">For the three and nine months ended September 30,
2025, total consolidated revenue increased compared to the same period in 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The growth mainly reflects higher activity across
most subsidiaries, particularly those engaged in VOIP Telecom services, due to a higher volume of intercompany transactions during both
periods. The increase also includes the contribution from a newly acquired subsidiary, GlobeTopper LLC, which closed on July 1, 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Intercompany eliminations rose as well, driven by
higher transactions among group entities, which are removed to avoid double counting at the consolidated level.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">These intercompany transactions are part of our strategy
to optimize operations across subsidiaries by leveraging more efficient routing alternatives for our voice and SMS services, cost reductions,
and improved service delivery. This synergy among our entities strengthens our position in the market and contributes to enhanced gross
margin results.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The organic growth during the three and nine months
ended September 30, 2025 was 70% of the total revenue for those periods. This reflects the solid foundation of our revenue and the growth
capacity the Company has with its current operations. We consider organic growth the revenues reported by our existing subsidiaries once
fully integrated to our operations. These subsidiaries include Etelix, SwissLink, QGlobal, IoT Labs, Smartbiz, Whisl, QXTEL.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">GlobeTopper, acquired on July 1<sup>st</sup>, 2025
represented the rest of the increment, showing the potential this subsidiary has of creating value to the organization.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Cost of Revenue</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our total cost of revenue for the three months ended
September 30, 2025 increased to $100,126,838, compared with $52,229,695 for the three months ended September 30, 2024. Our total cost
of revenue for the nine months ended September 30, 2025 increased to $226,136,445, compared with $178,737,687 for the nine months ended
September 30, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">When looking at the numbers by subsidiary, we have
the following breakout for the three and nine months ended September 30, 2025 compared to the three and nine months ended September 30,
2024:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; 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 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">Cost of Revenue for the Nine Months Ended September 30,</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">Company</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">2025</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">2025</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: 40%; text-align: justify; padding-left: 5.4pt">IQSTEL Inc</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">24,870</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">&#8212;&#160;&#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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">24,870</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">&#8212;&#160;&#160;</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">Etelix.com USA, 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">10,164,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,628,111</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">25,324,055</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">42,690,403</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">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">10,493,612</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">20,621,929</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">175,711</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">879,482</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">33,482,896</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">87,015,654</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">3,077,831</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">9,392,303</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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">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">878,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">1,849,128</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,992,458</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">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">43,389,711</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,165,751</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">107,700,303</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,596,109</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">GlobeTopper LLC</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">13,979,041</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">&#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">13,979,041</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">&#8212;&#160;&#160;</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: 12pt Arial, Helvetica, Sans-Serif; 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">115,666,149</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,602,419</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,786,765</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">181,641,329</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">Intercompany 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">(15,539,311</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">(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">(40,650,320</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></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">100,126,838</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">52,229,695</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">226,136,445</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">178,737,687</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 15pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 32 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our cost of revenue 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, as well as the costs of the digital prepaid products related to Fintech (Globetopper) operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The behavior in the costs shows a logical correlation
with the behavior of the revenue commented above, as each additional unit sold (minutes and SMS) has its corresponding termination cost.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The inclusion of GlobeTopper in the consolidation
process, along with the traffic volumes by QXTEL and the reorganizing of the portfolio among subsidiaries, reflects the synergies derived
from the commercial and operational integration of all group companies. This integration has resulted in a significant volume of intercompany
transactions, which are part of our strategic approach to optimizing routing and cost efficiency. We expect this to positively impact
revenues and margins in the future.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Gross Margin</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our gross margin, which is simply the difference between
our revenues and our cost of sales, discussed above, was $6,547,160 for the nine months ended September 30, 2025 compared to $5,608,725
for the nine months ended September 30, 2024, reflecting an increase of 16.73% quarter over quarter</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">This growth is the result of commercial and operational
synergies achieved through intercompany collaboration. We expect this trend to strengthen as we continue aligning internal operations
and leveraging our integrated service portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Operating Expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Operating expenses, which consist solely of general
and administrative costs, increased by 58.91% for the three months ended September 30, 2025, compared to the same period in 2024. For
the nine months ended September 30, 2025, general and administrative expenses rose to $8,366,698 from $6,144,677 reported in the same
period of 2024, reflecting a 36.16% increase. A detailed breakdown by major category for the three and nine months ended September 30,
2025 and 2024 is presented in the table below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; 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">Three Months Ended 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">Nine Months Ended 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">2025</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">2025</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: 40%; text-align: left; padding-left: 3.5pt">Salaries, wages and benefits</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,381,090</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,207,781</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,448,128</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">2,351,470</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; padding-left: 3.5pt">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">360,197</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">337,042</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,052,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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: 3.5pt">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">282,228</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">8,769</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">845,061</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">1,072,816</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; padding-left: 3.5pt">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">107,539</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,581</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">308,995</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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: 3.5pt">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">24,282</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">206,793</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">167,757</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; padding-left: 3.5pt">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">&#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">8,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">118,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 3.5pt">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">606,627</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">157,787</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,243,894</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt">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">49,199</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">49,800</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">84,464</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">171,366</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-left: 3.5pt">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">161,918</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">35,122</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">450,142</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">81,595</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">121,378</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">301,000</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">311,512</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; padding-left: 3.5pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,980</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,856</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,786</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt">Financial 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">&#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">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><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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></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: 3.5pt">Bad debt 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">&#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">&#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">4,536</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">1,801</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: 3.5pt">&#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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">3,060,655</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,044,652</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">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">8,072,355</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">6,035,192</td><td style="font: bold 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: 3.5pt">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">239,143</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">31,820</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">294,343</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">109,485</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: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt">Total Operating Expense</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">3,299,798</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,076,472</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">8,366,698</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">6,144,677</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 15pt; text-indent: 1.25in"><b>&#160;</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<!-- Field: Page; Sequence: 33 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">When looking at the numbers by subsidiary, we have
the following breakout for the nine months ended September 30, 2025 compared to the nine months ended September 30, 2024:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; 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="11" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Nine Months Ended 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">2025</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">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%; text-align: left; padding-left: 3.5pt">IQSTEL Inc</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">3,147,692</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">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">1,123,071</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: 3.5pt">Etelix.com USA, 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">347,832</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">50,708</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-left: 3.5pt">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">665,984</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">(35,443</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; padding-left: 3.5pt">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">1,594</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">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">(12,988</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: 3.5pt">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">268,472</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">(136,803</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: 3.5pt">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">219,282</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">29,103</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-left: 3.5pt">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">729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">179</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; padding-left: 3.5pt">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">780,398</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">96,337</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-left: 3.5pt">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">265,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">(380,131</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: 3.5pt">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">2,473,764</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">1,059,756</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-left: 3.5pt">GlobeTopper 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">233,339</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">233,339</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; padding-bottom: 1pt; padding-left: 3.5pt">Intercompany Elimination</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(37,896</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">(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">194,893</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-bottom: 2.5pt; padding-left: 3.5pt">&#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">8,366,698</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">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">6,144,677</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,222,021</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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The most significant differences are: (1) the increase
in technology expenses related to the deployment and upgrade of the Switching platform to allocate all subsidiaries, which will result
in tremendous cost reduction once all companies are migrated to the new platform; (2) the increases in other items such as salaries, wages
and benefits; depreciation and amortization; and office, facility and other are largely the result of the addition of QXTEL and GlobeTopper
to our consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">For the nine months ended September 30, 2024, QXTEL
consolidated only the expenses incurred between April and September 2024. In contrast, for the same period in 2025, expenses from January
through September were included. This difference in the reporting periods explains the 75% increase in general and administrative expenses
compared to the prior year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Additionally, starting July 1, 2025, Globetopper&#8217;s
expenses were incorporated, which were not considered in previous periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">We are continually identifying operational synergies
among all of our subsidiaries to be more cost efficient.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Operating Income/Loss</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">For the three months ended September 30, 2025, the
Company reported an operating loss of $559,083, representing a significant increase compared to the operating loss of $56,553 for the
same period in 2024. Similarly, for the nine months ended September 30, 2025, the operating loss widened to $1,819,538, up from $535,952
reported during the corresponding period in the prior year. These results reflect an overall rise in operating expenses, largely associated
with ongoing investments in development and growth initiatives.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our Telecom Division, currently the primary source
of revenue for the Company, continued to generate positive Operating Income. Meanwhile, our pre-revenue companies are operating with minimal
expenses, focused solely on completing product and service development prior to their market launch.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 34 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">A comparison of the tables below highlights the significant
progress of our Telecom Division, as evidenced by the increase in revenue, gross profit, and operating income for both the three- and
nine-month periods ended September 30, 2025. As we have previously stated, our strategy remains centered on strengthening the telecommunications
segment to serve as a growth engine for the development and expansion of new business lines.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <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: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 10pt">Telecom
    Division</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: 10pt">&#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: 10pt">Fintech
    Division</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: 10pt">&#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: 10pt">Pre-revenue
    companies</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: 10pt">&#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: 10pt">IQSTEL</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: 10pt">&#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: 10pt">Consolidated</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2025</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2025</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues</span></td><td style="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; font-family: 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="width: 5%; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">88,525,859</span></td><td style="width: 1%; font-family: 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="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; font-family: 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="width: 5%; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">218,240,400</span></td><td style="width: 1%; font-family: 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="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,290,694</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,290,694</span></td><td style="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: 1%"><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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#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">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">51,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">152,511</span></td><td style="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: 1%"><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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">102,867,553</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="width: 1%; font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; font-family: 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="width: 5%; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">232,683,605</span></td><td style="width: 1%; font-family: 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 style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
    of revenue</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">86,122,927</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">212,132,534</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">13,979,041</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">13,979,041</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#8212;&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#8212;&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24,870</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24,870</span></td><td style="padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">100,126,838</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-family: 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="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">226,136,445</span></td><td style="padding-bottom: 1pt; font-family: 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 style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
    profit</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,402,932</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,107,866</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">311,653</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">311,653</span></td><td style="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">&#160;</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">&#8212;&#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">&#160;</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">&#8212;&#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><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26,130</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">127,641</span></td><td style="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">&#160;</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">2,740,715</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><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,547,160</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt"><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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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></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: 3.5pt"><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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
    expenses</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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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">&#160;</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">&#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></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: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
    and administration</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-family: 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="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,010,974</span></td><td style="padding-bottom: 1pt; font-family: 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="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,983,344</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-family: 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="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">233,339</span></td><td style="padding-bottom: 1pt; font-family: 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="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">233,339</span></td><td style="padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">453</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">2,323</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-family: 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="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,055,032</span></td><td style="padding-bottom: 1pt; font-family: 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="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,147,692</span></td><td style="padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">3,299,798</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,366,698</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    Operating Expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,010,974</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,983,344</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">233,339</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">233,339</span></td><td style="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">&#160;</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">453</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">&#160;</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">2,323</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><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,055,032</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,147,692</span></td><td style="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">&#160;</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">3,299,798</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><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,366,698</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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; padding-bottom: 1pt; padding-left: 3.5pt"><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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
    income/(loss)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">391,958</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,124,522</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78,314</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78,314</span></td><td style="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">&#160;</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">(453</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">&#160;</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">(2,323</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-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: 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-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,028,902</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3,020,051</span></td><td style="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">&#160;</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">(559,083</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><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,819,538</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  </table>

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

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

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

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 10pt">Telecom
    Division</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 10pt">Fintech
    Division</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 10pt">Pre-revenue
    companies</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 10pt">IQSTEL</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 10pt">Consolidated</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three
    Months Ended Sept 30, 2024</b></span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine
    Months Ended Sept 30, 2024</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 20%; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">54,249,614</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,346,412</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">54,249,614</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,346,412</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
    of revenue</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">52,229,695</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">178,737,687</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">52,229,695</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">178,737,687</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; 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: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
    profit</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,019,919</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,608,725</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,019,919</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,608,725</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
    expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; 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: 1pt; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
    and administration</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,471,644</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,104,924</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">348</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,132</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">604,480</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,024,621</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,076,472</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,144,677</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    Operating Expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,471,644</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,104,924</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">348</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,132</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">604,480</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,024,621</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,076,472</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,144,677</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
    income/(loss)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">548,275</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,503,801</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(348</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,132</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(604,480</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,024,621</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,553</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(535,952</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b></b></p>

<!-- Field: Page; Sequence: 35 -->
    <div style="border-bottom: Black 1pt solid; 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"><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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Other Expenses/Other Income</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">We had other expenses of $1,694,867 for the three
months ended September 30, 2025, as compared with other expenses of $646,846 for the same period ended 2024. We had other expenses of
$3,815,516 for the nine months ended September 30, 2025, as compared with other expenses of $2,646,275 for the same period ended 2024.
The increase in other expenses for the nine months ended September 30, 2025 is mainly due to the change in the loss on settlement of debt.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Net Loss</b></p>

<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">We finished the three months ended September 30, 2025
with a loss of $2,325,869, as compared to a loss of $773,004 during the three months ended September 30, 2024. We finished the nine months
ended September 30, 2025 with a loss of $5,819,244, as compared to a loss of $3,317,107 during the nine months ended September 30, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 and GlobeTopper LLC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our Telecom and Fintech Divisions, the divisions presently
generating revenue, have a positive operating income when presented separately. 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, such as
Fintech and Cybersecurity. During this quarter, the Company began generating revenue in the Fintech area, marking an important step in
diversifying its sources of income and expanding its business model.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, 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">Telecom Division</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">Fintech Division</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">Pre-revenue companies</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">IQSTEL</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">Consolidated</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><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>Three Months
    Ended Sept 30, 2025</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>Nine Months
    Ended Sept 30, 2025</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>Three Months
    Ended Sept30, 2025</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>Nine Months
    Ended Sept 30, 2025</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>Three Months
    Ended Sept 30, 2025</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>Nine Months
    Ended Sept 30, 2025</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>Three Months
    Ended Sept 30, 2025</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>Nine Months
    Ended Sept 30, 2025</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>Three Months
    Ended Sept 30, 2025</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>Nine Months
    Ended Sept 30, 2025</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: 3.5pt">Revenues</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">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: right">88,525,859</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: 1%">&#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: 5%; text-align: right">218,240,400</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: 1%">&#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: 5%; text-align: right">14,290,694</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: 1%">&#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: 5%; text-align: right">14,290,694</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: 1%">&#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: 5%; text-align: right">&#8212;&#160;&#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: 1%">&#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: 5%; text-align: right">&#8212;&#160;&#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: 1%">&#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: 5%; text-align: right">51,000</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: 1%">&#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: 5%; text-align: right">152,511</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: 1%">&#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: 5%; text-align: right">102,867,553</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="width: 1%; font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="width: 5%; font-family: Times New Roman, Times, Serif; text-align: right">232,683,605</td><td style="width: 1%; font-family: 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; padding-bottom: 1pt; padding-left: 3.5pt">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">86,122,927</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">212,132,534</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">13,979,041</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">13,979,041</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">&#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">&#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">24,870</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">24,870</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">100,126,838</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">226,136,445</td><td style="padding-bottom: 1pt; font-family: 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-left: 3.5pt">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">2,402,932</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,107,866</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">311,653</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">311,653</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">&#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">26,130</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">127,641</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,740,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,547,160</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; padding-left: 3.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</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-left: 3.5pt">Operating 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">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#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; padding-bottom: 1pt; padding-left: 3.5pt">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">2,010,974</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">4,983,344</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">233,339</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">233,339</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">453</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">2,323</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">1,055,032</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">3,147,692</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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">3,299,798</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">8,366,698</td><td style="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-left: 3.5pt">Total Operating 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">2,010,974</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,983,344</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">233,339</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">233,339</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">453</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,323</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,055,032</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">3,147,692</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,299,798</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,366,698</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-bottom: 1pt; padding-left: 3.5pt">&#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">&#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">&#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">&#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">&#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">&#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">&#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">&#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">&#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">&#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">&#160;</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-left: 3.5pt">Operating&#160;&#160;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">391,958</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,124,522</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">78,314</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">78,314</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">(453</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">(2,323</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">(1,028,902</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">(3,020,051</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">(559,083</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font-family: Times New Roman, Times, Serif; text-align: right">(1,819,538</td><td style="font-family: 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; padding-left: 3.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</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: 3.5pt">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">(16,287</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">(67,971</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">(1,823</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">(1,823</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">&#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">(1,676,757</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">(3,745,722</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">(1,694,867</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">(3,815,516</td><td style="padding-bottom: 1pt; font-family: 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: 3.5pt">Net income (loss) before 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">375,671</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,056,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">76,491</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">6,491</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">(453</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">(2,323</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">(2,705,659</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">(6,765,773</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">(2,253,950</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">(5,635,054</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: 3.5pt">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">(71,919</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">(184,190</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">&#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">&#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">&#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">&#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">&#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">(71,919</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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(184,190</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr 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: 3.5pt">Net income (loss)</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">303,752</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">872,361</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">76,491</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">76,491</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(453</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(2,323</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(2,705,659</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(6,765,773</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(2,325,869</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(5,819,244</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="font: 10pt Times New Roman, Times, Serif; padding-left: 3.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#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; padding-left: 3.5pt">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">161,918</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">450,142</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">&#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">&#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">&#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">&#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">&#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">161,918</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">450,142</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-left: 3.5pt">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">8,952</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,373</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,191</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,191</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">&#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">330,868</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,304,260</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">342,011</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,332,824</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-left: 3.5pt">FX Gains/Losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,144</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(45,435</td><td style="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">(7</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">(7</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">&#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">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(504</td><td style="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">(1,501</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">(12,655</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(46,943</td><td style="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: 3.5pt">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">&#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">&#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">&#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">&#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">&#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">&#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">1,345,889</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,224,481</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,345,889</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,224,481</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-left: 3.5pt">Loss on settlement of salary 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">&#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">&#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">&#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">&#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">&#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">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">216,981</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">216,981</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-left: 3.5pt">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">&#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">&#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">&#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">&#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">&#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">&#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">15,947</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">294,343</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">15,947</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">294,343</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-left: 3.5pt">Other non-recurring</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">49,437</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">190,421</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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">&#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">&#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">&#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">&#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">&#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">49,437</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">190,421</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; padding-bottom: 1pt; padding-left: 3.5pt">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">92,599</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">216,966</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">&#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">&#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">&#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">&#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">&#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">&#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">92,599</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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">216,966</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr 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: 3.5pt">Adjusted EBITDA</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">604,514</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">1,710,828</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">78,675</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">78,675</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(453</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(2,323</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(1,013,459</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(2,727,209</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(330,723</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">&#160;</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(940,029</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 36 -->
    <div style="border-bottom: Black 1pt solid; 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 -->11<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In evaluating our financial performance, we utilize
Adjusted EBITDA as a supplemental measure to provide insights into the profitability of our core operations. (Please see Adjusted EBITDA,
which is reconciled to the Net Income in the table above.) Adjusted EBITDA excludes, in addition to non-operational expenses like interest
expenses, taxes, depreciation and amortization; items that we believe are not indicative of our operating performance, such as:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td>FX Gains and Losses.</td>
    <td style="width: 15pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Stock-Based Compensation: As a non-cash expense, this adjustment eliminates variability caused by
equity-based incentives.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Other non-recurrent expenses: Adjusted EBITDA removes one-time, irregular, or non-recurring expenses
to reflect the Company's sustainable earnings. </td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">We believe Adjusted EBITDA offers a clearer view of
the cash-generating potential of our business, excluding non-recurring, non-cash, and non-operational impacts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Based on the analysis of our Adjusted EBITDA our Telecom
Division is a high-performing division that generates strong operational profits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Consolidated figures show a slightly negative Adjusted
EBITDA; while this isn&#8217;t ideal, in our opinion it implies the Company is close to breaking even and might achieve positive Adjusted
EBITDA with small improvements in efficiency or revenue growth. We are in a transitional period, scaling operations and investing heavily
in growth initiatives with the execution of our M&amp;A plan. Management has also identified areas for cost-cutting and operational improvements
and has acted in that direction.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Liquidity and Capital Resources</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">As of September 30, 2025, we had total current assets
of $29,837,729 and current liabilities of $28,742,676, resulting in a positive working capital of $ 1,095,053.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt 8pt; text-align: justify">Our operating activities used $2,602,320
in the nine months ended September 30, 2025 as compared with $2,526,651 used in operating activities in the nine months ended September
30, 2024. Our negative operating cash flow for both periods is a result of our net loss and changes in operating assets and liabilities
which varies depending on our operating results and the timing of operating cash receipts and payments, specifically trade accounts receivable
and trade accounts payable. Despite a larger net loss in 2025, cash used in operations only slightly increased. This is due to substantial
non-cash adjustments and working capital changes:</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td>Stock-based compensation, depreciation, and amortization increased, reflecting higher non-cash expenses.</td>
    <td style="width: 15pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Bad debt expense remained low, indicating stable receivables quality.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Loss on settlement of debt and salary payable were significant in 2025, reflecting restructuring
and settlements on debts.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Accounts receivable: Large positive adjustment ($44.2M in 2025 vs. $11.8M in 2024), suggesting strong
collections and reduced sales on credit.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Accounts payable and accrued liabilities: Large negative adjustments, especially accrued liabilities
($44.8M outflow), indicating significant payments during the period.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
</table>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 15pt; text-indent: -0.25in"><span style="font-size: 7pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">The company&#8217;s operating cash flow is still negative, but the gap
between net loss and cash used is bridged by non-cash charges and working capital management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">Investing activities used $219,331 for
the nine months ended September 30, 2025 compared to $2,950,367 used during the same period of year 2024. Investing activities in 2024
were highly impacted by the acquisition of QXTEL. The Company reduced investing outflows in the nine months ended September 30, 2025,
shifting from expansion to consolidation and cash preservation.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 37 -->
    <div style="border-bottom: Black 1pt solid; 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>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">Financing activities provided $2,570,726
in the nine months ended September 30, 2025 compared with $6,239,489 provided in the nine months ended September 30, 2024. Financing
inflows dropped significantly, indicating a reduced reliance on equity and convertible debt. Additionally, note that proceeds from financing
activities in 2024 were largely used in the acquisition of QXTEL. In 2025 financing inflows dropped sharply, indicating less reliance
on new debt or equity. Proceeds from loans payable remained strong ($5.5M in 2025), but repayments and other outflows (e.g., repayments
of acquisition notes, dividends to non-controlling interests) offset much of this. Convertible notes and equity-related inflows were
lower than in 2024, reflecting a more mature capital structure and less aggressive fundraising.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">The Company is shifting from aggressive expansion
in 2024 with the acquisition of QXTEL to consolidation and cash preservation in these first nine months of 2025, with a heavy reliance
on working capital management and non-cash financing tools. The Company&#8217;s debt repayments suggest a maturing capital structure.
At the same time, the expansion of GlobeTopper during this quarter reflects the Company&#8217;s continued commitment to strengthening
and scaling the operations of its other business divisions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">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 public and 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.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Inflation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Critical Accounting Polices</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="letter-spacing: -0.1pt">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 15pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="letter-spacing: -0.1pt">Our accounting
policies are discussed in detail in the footnotes to our financial statements included in this Quarterly Report on Form 10-Q for the nine
months ended September 30, 2025; however, we consider our critical accounting policies to be those related to 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 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Off Balance Sheet Arrangements </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">As of September 30, 2025, there were no off-balance
sheet arrangements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>Recent Accounting Pronouncements</b></p>

<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 38 -->
    <div style="border-bottom: Black 1pt solid; 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 -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025. 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.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; 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 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 15pt 8pt; 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, 2025, 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.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"></p>

<!-- Field: Page; Sequence: 39 -->
    <div style="border-bottom: Black 1pt solid; 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 -->14<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: center"><b>PART II &#8211; OTHER INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b><span id="a_005"></span>Item 1. Legal Proceedings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">We are not a party to any material pending legal proceeding.
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 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Item 1A: Risk Factors</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Our business faces many risks, a number of which are
described in the section captioned &#8220;Risk Factors&#8221; in our Annual Report for the year ended December 31, 2024, filed with the
SEC on March 31, 2025. The risks described may not be the only risks we face. Other risks of which we are not yet aware, or that we currently
believe are not material, may also materially and adversely impact our business operations or financial results. If any of the events
or circumstances described in the risk factors contained in our Annual Report occur, our business, financial condition or results of operations
could be adversely impacted and the value of an investment in our securities could decline. Investors and prospective investors should
consider the risks described in our Annual Report, and the information contained in the section captioned &#8220;Forward-Looking Statements&#8221;
and elsewhere in this Quarterly Report before deciding whether to invest in our securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b><span id="a_006"></span>Item 2. Unregistered Sales of Equity Securities and Use of Proceeds</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The information set forth below relates to our issuances
of securities without registration under the Securities Act of 1933 in reliance on Section 4(a)(2) of the Securities Act, and/or Regulation
D promulgated thereunder.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025, the
Company issued&#160;1,295,261 shares of common stock, valued at fair market value on issuance as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 0pt 45pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
5,625&#160;shares for compensation to our directors valued at&#160;$71,143.</span></p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 0pt 45pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
988,655&#160;shares for conversion of debt of&#160;$4,459,692.</span></p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 0pt 45pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
264,980&#160;shares for settlement of debt of&#160;$1,886,658.</span></p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 0pt 45pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
32,400 shares for service valued at $223,200.</span></p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 0pt 45pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
3,563&#160;shares for common stock payable value at&#160;$82,194.</span></p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 0pt 45pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
38&#160;shares for reverse stock split adjustment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b><span id="a_007"></span>Item 3. Defaults upon Senior Securities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">None</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Item 4. Mine Safety Disclosures</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">N/A</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b>Item 5. Other Information</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">None</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>


<!-- Field: Page; Sequence: 40 -->
    <div style="border-bottom: Black 1pt solid; 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 -->15<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt"><b>&#160;</b></p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 15pt"><b><span id="a_008"></span>Item 6. Exhibits </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"></p>

<table cellspacing="0" cellpadding="0" style="margin-left: auto; width: 95%; border-collapse: collapse; margin-right: auto">
  <tr>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; width: 18%">&#160;</td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; width: 82%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif"><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 15pt"><b><span style="text-decoration: underline">Description of Exhibit</span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-indent: 31.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.1</span></td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif"><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">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-indent: 31.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.2</span></td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif"><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">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-indent: 31.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32.1</span></td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif"><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">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-indent: 31.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101**</span></td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif"><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 September 30, 2025 formatted in Extensible Business Reporting Language (XBRL).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Arial, Helvetica, Sans-Serif">&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">**Provided herewith</p></td></tr>
  </table>
<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt">&#160;</p>

<!-- Field: Page; Sequence: 41 -->
    <div style="border-bottom: Black 1pt solid; 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 -->16<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 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: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0 15pt"></p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: center">&#160;</p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 15pt 8pt; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on November 14, 2025 on its behalf by the undersigned thereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="margin-left: auto; width: 95%; margin-right: auto">
  <tr style="vertical-align: top">
    <td colspan="2" style="font: 12pt Arial, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>IQSTEL INC.</b></span></td></tr>
  <tr>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; vertical-align: top; width: 93%">&#160;</td>
    <td style="font: 12pt/106% Arial, Helvetica, Sans-Serif; width: 7%">&#160;</td></tr>
  <tr>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; 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="font: 12pt/106% Arial, Helvetica, Sans-Serif">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">Principal Executive Officer</p></td>
    <td style="font: 12pt/106% Arial, Helvetica, Sans-Serif">&#160;</td></tr>
  <tr>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; vertical-align: top">&#160;</td>
    <td style="font: 12pt/106% Arial, Helvetica, Sans-Serif">&#160;</td></tr>
  <tr>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; vertical-align: top">&#160;</td>
    <td style="font: 12pt/106% Arial, Helvetica, Sans-Serif">&#160;</td></tr>
  <tr>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; 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="font: 12pt/106% Arial, Helvetica, Sans-Serif">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">Alvaro Quintana Cardona</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">Principal Financial and Accounting Officer</p></td>
    <td style="font: 12pt/106% Arial, Helvetica, Sans-Serif">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<!-- Field: Page; Sequence: 42; Options: Last -->
    <div style="border-bottom: Black 1pt solid; 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 -->17<!-- 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 15pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 15pt 8pt">&#160;</p>

<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 15pt 8pt">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#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$ W #<  #_VP!#  (! 0$! 0(! 0$" @(" @0# @("
M @4$! ,$!@4&!@8%!@8&!PD(!@<)!P8&" L("0H*"@H*!@@+# L*# D*"@K_
MVP!# 0(" @(" @4# P4*!P8'"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*
M"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@K_P  1" #3 G<# 2(  A$! Q$!_\0
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M2#7JFOS+%%-6:%^4D4_0TZJ,=@HHHR/6@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@!AY[<=J_-__ (*Y_P#!4+]J#]B_]I72/A5\&9/#XTJ]\&6V
MISG5=*:>3SWN[N)L,KKA=L,?&.N?6OTA)R>:_%+_ (.)LC]N'P]DY_XMG9?^
ME^HUYN:U:E'!RE!V=T?I/A/E67YQQE2PV-IJI3<9/EDKJZ6AB_\ #_S]OH_\
MMO!G_A/2?_'Z]N_X)Q_\%@/VO/VH/VS_  7\"_BA+X9.AZZ]^+X:?HS13?NM
M/N9TVN9#CYXDSQR,CO7Y;5]2?\$6<?\ #S+X99_YZZO_ .F>]KYO!X_&U,53
MC*;:<E^9_1_%_ 7!^"X6QV(H8*$9PI5)1:2NFHMIKS31_0!11P!17VQ_$XA4
M'I28//'6@X Q^N:^2_V^?^"N/P _8EEN_ =DH\8?$& 6[/X1L+IH5M8I?F\R
MYN?+=(#Y0WB+#2MYD)V+'()1E4JTZ$'.;LCT,JRC,L[QL<)@*3J5)=%^;>R2
MZMM)=6?4GB/Q)X>\':#>>*O%>O6>F:9IUK)<W^H:A<I##;0HI9Y9)'(5$502
M6)  !)-?'O[3_P#P7/\ V,O@'>3^&O >KW?Q'UN*VE81^$VC;3XYA'&\*2WK
M,(RDAD +VXG,?ER!U#*$;\E/VN?V^/VE_P!M?74O_C5XV)TNWE633_"VDJT&
MF6<@5E$B0EF+R8>0>;*SR .RA@N%'C5?.XK/G>U".G=_Y']&\,> =",8UL\K
M-O\ Y]P=DO*4GO\ )+79GWA\;?\ @X,_;'\?3W]A\(O#_AOP'IT\T3Z?/#:'
M4M1M555WHTUQ^XD#N'.?LZE58*#E=Y^:?B7^WG^V?\7[_4K[Q]^T[XTN4UB!
MH=1TZTUV:SL9HFC$3)]DMS' $9!AE$8#98D$LQ/DM%>-4QV,J_%-OYZ?=L?L
M^6<"\(9/!+#8*FGW<5*73[4KO\08EFRQ)P,#-)@>@I:ZOP#\"/CC\5]/DU;X
M7?!GQ9XEM8KDP2W.@>';J\C28*',9:&-@&"LK;>N&!Z&N>,:TW:*NSW:^(RW
M!PYJLHQ7=M)?B<I1T! Z'J*Z7XA?!?XQ?",6W_"U_A-XF\+_ &QF6T_X2+0;
MBR\\J 6"><B[B RDXSC</6N:HE&K3=I*S'1KY9BX<].4)1[IQ:_ ]@\ ?\%
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M]+51-M/0#XW_ .(?[_@D?_T::?\ PN]>_P#DZC_B'^_X)'_]&FG_ ,+O7O\
MY.K[(HJ.9]P/Y=/^"OW[/OPD_99_X*)_$/X%_ KPL=#\*:)_9!TK2C?3W7V?
MSM(LKB7][<.\K;I99'^9CC=@8  'S57V3_P<!_\ *7'XL?[N@_\ IAT^OC:M
MXZQ0'TM_P2 _9^^$?[4G_!13X=_ KX[>$_[<\*:[_:_]JZ5]ON+7S_)TB]N(
MOWMO)'(NV6*-OE89VX.02#^X7_$/]_P2/_Z--/\ X7>O?_)U?C?_ ,&_W_*7
M+X2_]Q[_ -,&HU_2Q6<VTP/C?_B'^_X)'_\ 1II_\+O7O_DZC_B'^_X)'_\
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M(^)[34OL?F;_ "_-^SR/Y>[RWV[L9V-C.#7:U !1110 4444 %%%% !1110
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MD>(_^Q7T;_TE6OA&ON[_ (.0/^4I'B/_ +%?1O\ TE6OA&MX_"!]C_\ !O\
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MN+0'I]%%%(#\"_\ @Z>_Y2#^#O\ LC6G_P#IVU:OS3K]+/\ @Z>_Y2#^#O\
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M\$AO^"9GQBTNUTCQ=^Q9X'LXK.9IH7\*Z8="E9BI4AY=-:!Y5P>$=F4'! !
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M!XO\'W=TT=GKMHI.$<@'RIDW.89PK-$S-P\;RQ2>"T58']=/[.OQX\ _M0?
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M^L^"G_)>T?\ #/\ ])/@FOJ7_@BOS_P4S^&0_P"FNK_^F>]KY:KZE_X(K_\
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MSH1Y9KNW1?\ ETZL\8_X]^64>3D0?G-7]4$L:3(T<J!E88VGGBOS+_X*(?\
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M +C9V8XSD?I9_P 1:I_Z, '_ (=;_P"]5?C?14N*8'[(?\1:I_Z, '_AUO\
M[U4?\1:I_P"C !_X=;_[U5^-]%')$#]D/^(M4_\ 1@ _\.M_]ZJ/^(M4_P#1
M@ _\.M_]ZJ_&^BCDB!^R'_$6J?\ HP ?^'6_^]5'_$6J?^C !_X=;_[U5^-]
M%')$#]D/^(M4_P#1@ _\.M_]ZJ/^(M4_]& #_P .M_\ >JOQOHHY(@?T2?\
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M']W>N?6OU.K^67_@DO\ \I*O@G_V4*P_]&5_4U4323T ****@ HHHH ****
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M)1_]*/R>_9Y_X-Q_$%Z\6K_M1_'."TB$SB30O \)DDDCV+L8WEP@$;ARP9!
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MT?\ AJ__ +Z5^R-%5S,#\;O^(2M_^C_1_P"&K_\ OI1_Q"5O_P!'^C_PU?\
M]]*_9&BCGD!^-W_$)6__ $?Z/_#5_P#WTH_XA*W_ .C_ $?^&K_^^E?LC11S
MR _&[_B$K?\ Z/\ 1_X:O_[Z4?\ $)6__1_H_P##5_\ WTK]D:*.>0'XW?\
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MA6PU"O;VD;V/>R7BG/\ A^$X9=B)4E)W:5M6ODS\[1_P;A_LM'_FM7C\^O\
MI-E_\BU]U_!GX8Z1\$_A+X9^$.@7MQ=6/A?0;/2;.XNRIEEBMX4A1WV@#<50
M$X &2< =*Z?# @Y^M(S9[=N:*&%H8=OV<;7#.>*<_P"((0AF.(E447=)VT;^
M0^B@<C-%;G@A1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !
M1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%
M%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 444
M4 %%%% !1110 4444 %%%% !1110 8'I1110 48'I110 4444 %%%% !1110
M 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !
M1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%
M%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 444
M4 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !
M1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 ?_
!V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>3
<FILENAME>iqst-20250930.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.3a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +axZo7xRiXhun8uCbnVcSaeM+bOdzZF6yekxvGR0HUnKnyAi28HbzipFXgXWEScP -->
<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/2025" xmlns:us-gaap="http://fasb.org/us-gaap/2025" xmlns:srt="http://fasb.org/srt/2025" xmlns:srt-types="http://fasb.org/srt-types/2025" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2024-01-31" xmlns:IQST="http://iqstel.com/20250930" elementFormDefault="qualified" targetNamespace="http://iqstel.com/20250930">
    <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/StatementsOfChangesInStockholdersEquity" id="StatementsOfChangesInStockholdersEquity">
          <link:definition>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (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 (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/Note1-organizationAndDescriptionOfBusiness" id="Note1-organizationAndDescriptionOfBusiness">
          <link:definition>999007 - 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>999008 - 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>999009 - 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>999010 - 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>999011 - 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/Note6IntangibleAssets" id="Note6IntangibleAssets">
          <link:definition>999012 - Disclosure - NOTE 6 &#8211; INTANGIBLE 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/Note7AccruedAndOtherCurrentLiabilities" id="Note7AccruedAndOtherCurrentLiabilities">
          <link:definition>999013 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES</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/Note8-LoansPayable" id="Note8-LoansPayable">
          <link:definition>999014 - Disclosure - NOTE 8 - 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/Note9-ConvertibleLoans" id="Note9-ConvertibleLoans">
          <link:definition>999015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS</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/Note10StockholdersEquity" id="Note10StockholdersEquity">
          <link:definition>999016 - Disclosure - NOTE 10 &#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/Note11-RelatedPartyTransactions" id="Note11-RelatedPartyTransactions">
          <link:definition>999017 - Disclosure - NOTE 11 - 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/Note12CommitmentsAndContingencies" id="Note12CommitmentsAndContingencies">
          <link:definition>999018 - Disclosure - NOTE 12 &#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/Note13Acquisition" id="Note13Acquisition">
          <link:definition>999019 - Disclosure - NOTE 13 &#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/Note14-Segment" id="Note14-Segment">
          <link:definition>999020 - Disclosure - NOTE 14 - 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/Note15SubsequentEvents." id="Note15SubsequentEvents.">
          <link:definition>999021 - Disclosure - NOTE 15 &#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>999022 - 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>999023 - 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/Note2-summaryOfSignificantAccountingPoliciesTables" id="Note2-summaryOfSignificantAccountingPoliciesTables">
          <link:definition>999024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (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/Note4PrepaidAndOtherCurrentAssetsTables" id="Note4PrepaidAndOtherCurrentAssetsTables">
          <link:definition>999025 - 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>999026 - 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/Note6IntangibleAssetsTables" id="Note6IntangibleAssetsTables">
          <link:definition>999027 - Disclosure - NOTE 6 &#8211; INTANGIBLE 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/Note7AccruedAndOtherCurrentLiabilitiesTables" id="Note7AccruedAndOtherCurrentLiabilitiesTables">
          <link:definition>999028 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES (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/Note8-LoansPayableTables" id="Note8-LoansPayableTables">
          <link:definition>999029 - Disclosure - NOTE 8 - 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/Note9-ConvertibleLoansTables" id="Note9-ConvertibleLoansTables">
          <link:definition>999030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (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/Note13AcquisitionTables" id="Note13AcquisitionTables">
          <link:definition>999031 - Disclosure - NOTE 13 &#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/Note14-SegmentTables" id="Note14-SegmentTables">
          <link:definition>999032 - Disclosure - NOTE 14 - 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/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" id="Note1-organizationAndDescriptionOfBusinessDetailsNarrative">
          <link:definition>999033 - 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-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" id="Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails">
          <link:definition>999034 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (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/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" id="Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative">
          <link:definition>999035 - 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>999036 - 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>999037 - 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>999038 - 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-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" id="Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails">
          <link:definition>999039 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible 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/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" id="Note6-IntangibleAssets-EstimatedFutureAmortizationDetails">
          <link:definition>999040 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (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-AccruedAndOtherCurrentLiabilitiesDetails" id="Note7-AccruedAndOtherCurrentLiabilitiesDetails">
          <link:definition>999041 - Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT 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/Note8-LoansPayable-ScheduleOfLoansPayableDetails" id="Note8-LoansPayable-ScheduleOfLoansPayableDetails">
          <link:definition>999042 - Disclosure - NOTE 8 - 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/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" id="Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails">
          <link:definition>999043 - Disclosure - NOTE 8 - 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/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" id="Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails">
          <link:definition>999044 - Disclosure - NOTE 9 - 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/Note8-LoansPayableDetailsNarrative" id="Note8-LoansPayableDetailsNarrative">
          <link:definition>999045 - Disclosure - NOTE 8 - 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/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" id="Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details">
          <link:definition>999046 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (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/Note9-ConvertibleLoansDetailsNarrative" id="Note9-ConvertibleLoansDetailsNarrative">
          <link:definition>999047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (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/Note10StockholdersEquityDetailsNarrative" id="Note10StockholdersEquityDetailsNarrative">
          <link:definition>999048 - Disclosure - NOTE 10 &#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/Note11-RelatedPartyTransactionsDetailsNarrative" id="Note11-RelatedPartyTransactionsDetailsNarrative">
          <link:definition>999049 - Disclosure - NOTE 11 - 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/Note12CommitmentsAndContingenciesDetailsNarrative" id="Note12CommitmentsAndContingenciesDetailsNarrative">
          <link:definition>999050 - Disclosure - NOTE 12 &#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/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" id="Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails">
          <link:definition>999051 - Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (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-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" id="Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails">
          <link:definition>999052 - Disclosure - NOTE 13 - ACQUISITIONS - Globetopper 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/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" id="Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails">
          <link:definition>999053 - Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (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/Note13AcquisitionDetailsNarrative" id="Note13AcquisitionDetailsNarrative">
          <link:definition>999054 - Disclosure - NOTE 13 &#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/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" id="Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails">
          <link:definition>999055 - Disclosure - NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)</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-20250930_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-20250930_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-20250930_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-20250930_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/2025" schemaLocation="https://xbrl.sec.gov/dei/2025/dei-2025.xsd" />
    <import namespace="http://fasb.org/us-gaap/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd" />
    <import namespace="http://fasb.org/us-types/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2024-01-31" schemaLocation="https://www.xbrl.org/dtr/type/2024-01-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2025" schemaLocation="https://xbrl.sec.gov/country/2025/country-2025.xsd" />
    <import namespace="http://fasb.org/srt/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd" />
    <import namespace="http://fasb.org/srt-types/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-types-2025.xsd" />
    <element id="IQST_PreferredClassCMember" name="PreferredClassCMember" 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_ThirtyOneCustomersMember" name="ThirtyOneCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_MajorCustomersMember" name="MajorCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_TwentyTwoCustomersMember" name="TwentyTwoCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NoBadDebtRiskMember" name="NoBadDebtRiskMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_TwentyFiveCustomersAccountsReceivableMember" name="TwentyFiveCustomersAccountsReceivableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ElevenCustomersAccountsReceivableMember" name="ElevenCustomersAccountsReceivableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LargestCustomerAccountsReceivableMember" name="LargestCustomerAccountsReceivableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_GasRegulatorMember" name="GasRegulatorMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_InterconnectionAgreementsMember" name="InterconnectionAgreementsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_TotalMember" name="TotalMember" 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_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_PromissoryNoteSixMember" name="PromissoryNoteSixMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteQXTELTwoMember" name="PromissoryNoteQXTELTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteEightMember" name="PromissoryNoteEightMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteNineMember" name="PromissoryNoteNineMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteTenMember" name="PromissoryNoteTenMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FinancingLoanMember" name="FinancingLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteThirteenMember" name="PromissoryNoteThirteenMember" 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_FiveNotesPayableSettlementMember" name="FiveNotesPayableSettlementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NotesIssuedJuneThroughOctober2024Member" name="NotesIssuedJuneThroughOctober2024Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ThreeNotesPayableSettlementMember" name="ThreeNotesPayableSettlementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FourNotesPayableSettlementMember" name="FourNotesPayableSettlementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NotesIssuedApril2023Member" name="NotesIssuedApril2023Member" 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_ThirdPartyLoansMember" name="ThirdPartyLoansMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_GlobetopperLLCMember" name="GlobetopperLLCMember" 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_ConvertibleNotesPayable2025Member" name="ConvertibleNotesPayable2025Member" 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_Feb26ThirdPartyLoanOneMember" name="Feb26ThirdPartyLoanOneMember" 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_Feb26ThirdPartyLoanOneFirstPaymentMember" name="Feb26ThirdPartyLoanOneFirstPaymentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_Feb26ThirdPartyLoanTwoMember" name="Feb26ThirdPartyLoanTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember" name="Feb26ThirdPartyLoanTwoFirstPaymentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember" name="Feb26ThirdPartyLoanTwoFourPaymentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_March4ThirdPartyLoanMember" name="March4ThirdPartyLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2BSPATranche1OutstandingMember" name="M2BSPATranche1OutstandingMember" 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_ThirdPartyLoansTotalMember" name="ThirdPartyLoansTotalMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_OneNoteholderConvertibleDebtMember" name="OneNoteholderConvertibleDebtMember" 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_SecondNoteholderConvertibleDebtMember" name="SecondNoteholderConvertibleDebtMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SecondThirdPartyConvertibleDebtMember" name="SecondThirdPartyConvertibleDebtMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_June2024February2025TwoConvertibleNotesMember" name="June2024February2025TwoConvertibleNotesMember" 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_M2BSPAMember" name="M2BSPAMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2BExtensionMember" name="M2BExtensionMember" 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_July10ThirdPartyLoanThreeMember" name="July10ThirdPartyLoanThreeMember" 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_September16ThirdPartyLoanFourMember" name="September16ThirdPartyLoanFourMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_September16ThirdPartyLoanFourSecondMember" name="September16ThirdPartyLoanFourSecondMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_October14ThirdPartyLoanFiveMember" name="October14ThirdPartyLoanFiveMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_December6ThirdPartyLoanSixMember" name="December6ThirdPartyLoanSixMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreSplitAuthorizedMember" name="PreSplitAuthorizedMember" 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_ConversionOfDebtIssuanceMember" name="ConversionOfDebtIssuanceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DebtSettlementMember" name="DebtSettlementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CEOAndCFOSalaryPayableMember" name="CEOAndCFOSalaryPayableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SeriesDPreferredIssuanceMember" name="SeriesDPreferredIssuanceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RelatedPartyOneMember" name="RelatedPartyOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_VehicleLoanMember" name="VehicleLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_GlobetopperPurchasePriceMember" name="GlobetopperPurchasePriceMember" 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_TelecomMember" name="TelecomMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FintechMember" name="FintechMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_IndustrialEliminationMember" name="IndustrialEliminationMember" 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_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_DividendToNonControllingInterest" name="DividendToNonControllingInterest" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" 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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" name="SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" name="SeriesBPreferredStockIssuedForSalaryPayableSettlement" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodValueReverseStockSplits" name="StockIssuedDuringPeriodValueReverseStockSplits" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue" name="SeriesDPreferredStockIssuedForSettlementOfDebtValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SeriesDPreferredStockIssuedForSettlementofDebt" name="SeriesDPreferredStockIssuedForSettlementofDebt" 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_SeriesBPreferredStockIssuedAsDividend" name="SeriesBPreferredStockIssuedAsDividend" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtValue1" name="CommonStockIssuedForSettlementOfDebtValue1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" 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_StockPayableForAcquisitionOfSubsidiary" name="StockPayableForAcquisitionOfSubsidiary" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" name="PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ReverseStockSplitPolicyTextBlock" name="ReverseStockSplitPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NetLossAttributedToCommonStockholdersOfIqstel" name="NetLossAttributedToCommonStockholdersOfIqstel" 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_ConvertibleLoansTextBlock" name="ConvertibleLoansTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_UndiclaredDividendOnSeriesDPreferred" name="UndiclaredDividendOnSeriesDPreferred" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DebtConversionConvertedInstrumentAmount2" name="DebtConversionConvertedInstrumentAmount2" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" 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_GainLossOnSettlementOfSalaryPayable" name="GainLossOnSettlementOfSalaryPayable" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedForSettlementOfDebt" name="StockIssuedForSettlementOfDebt" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>4
<FILENAME>iqst-20250930_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: 6.3a -->
    <!-- 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="iqst-20250930.xsd#Cover" roleURI="http://iqstel.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#BalanceSheets" roleURI="http://iqstel.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#BalanceSheetsParenthetical" roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#StatementsOfOperations" roleURI="http://iqstel.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#StatementsOfChangesInStockholdersEquity" roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#ConsoolidatedStatementsOfCashFlows" roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusiness" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPolicies" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note3-GoingConcern" roleURI="http://iqstel.com/role/Note3-GoingConcern" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4PrepaidAndOtherCurrentAssets" roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipment" roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6IntangibleAssets" roleURI="http://iqstel.com/role/Note6IntangibleAssets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7AccruedAndOtherCurrentLiabilities" roleURI="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable" roleURI="http://iqstel.com/role/Note8-LoansPayable" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoans" roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note10StockholdersEquity" roleURI="http://iqstel.com/role/Note10StockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note11-RelatedPartyTransactions" roleURI="http://iqstel.com/role/Note11-RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note12CommitmentsAndContingencies" roleURI="http://iqstel.com/role/Note12CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13Acquisition" roleURI="http://iqstel.com/role/Note13Acquisition" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-Segment" roleURI="http://iqstel.com/role/Note14-Segment" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note15SubsequentEvents." roleURI="http://iqstel.com/role/Note15SubsequentEvents." />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusinessPolicies" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesTables" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4PrepaidAndOtherCurrentAssetsTables" roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipmentTables" roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6IntangibleAssetsTables" roleURI="http://iqstel.com/role/Note6IntangibleAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7AccruedAndOtherCurrentLiabilitiesTables" roleURI="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayableTables" roleURI="http://iqstel.com/role/Note8-LoansPayableTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoansTables" roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13AcquisitionTables" roleURI="http://iqstel.com/role/Note13AcquisitionTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-SegmentTables" roleURI="http://iqstel.com/role/Note14-SegmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" roleURI="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipmentDetailsNarrative" roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" roleURI="http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" roleURI="http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7-AccruedAndOtherCurrentLiabilitiesDetails" roleURI="http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable-ScheduleOfLoansPayableDetails" roleURI="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" roleURI="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" roleURI="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayableDetailsNarrative" roleURI="http://iqstel.com/role/Note8-LoansPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" roleURI="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoansDetailsNarrative" roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note10StockholdersEquityDetailsNarrative" roleURI="http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note11-RelatedPartyTransactionsDetailsNarrative" roleURI="http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note12CommitmentsAndContingenciesDetailsNarrative" roleURI="http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13AcquisitionDetailsNarrative" roleURI="http://iqstel.com/role/Note13AcquisitionDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" roleURI="http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" />
    <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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiability" xlink:label="loc_us-gaapContractWithCustomerLiability" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapContractWithCustomerLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent" />
      <link:calculationArc order="4" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:calculationArc order="5" 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/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:calculationArc order="6" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:calculationArc order="7" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" />
      <link:calculationArc order="8" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiabilityNoncurrent" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:calculationArc order="3" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:calculationArc order="4" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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: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/2025/elts/us-gaap-2025.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossRelatedToLitigationSettlement" xlink:label="loc_us-gaapGainLossRelatedToLitigationSettlement" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainLossRelatedToLitigationSettlement" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossRelatedToLitigationSettlement" xlink:label="loc_us-gaapGainLossRelatedToLitigationSettlement" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossRelatedToLitigationSettlement" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="9" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="10" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="11" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:calculationArc order="3" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:calculationArc order="4" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForProceedsFromOtherLoansAndLeases" xlink:label="loc_us-gaapPaymentsForProceedsFromOtherLoansAndLeases" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsForProceedsFromOtherLoansAndLeases" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="5" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:calculationArc order="7" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfMediumTermNotes" xlink:label="loc_us-gaapProceedsFromIssuanceOfMediumTermNotes" />
      <link:calculationArc order="9" 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/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:calculationArc order="10" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsToMinorityShareholders" xlink:label="loc_us-gaapProceedsFromPaymentsToMinorityShareholders" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromPaymentsToMinorityShareholders" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="999007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="999008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="999009 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:title="999010 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="999011 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6IntangibleAssets" xlink:title="999012 - Disclosure - NOTE 6 &#8211; INTANGIBLE ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities" xlink:title="999013 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable" xlink:title="999014 - Disclosure - NOTE 8 - LOANS PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="999015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10StockholdersEquity" xlink:title="999016 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-RelatedPartyTransactions" xlink:title="999017 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12CommitmentsAndContingencies" xlink:title="999018 - Disclosure - NOTE 12 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13Acquisition" xlink:title="999019 - Disclosure - NOTE 13 &#8211; ACQUISITION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-Segment" xlink:title="999020 - Disclosure - NOTE 14 - SEGMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15SubsequentEvents." xlink:title="999021 - Disclosure - NOTE 15 &#8211; SUBSEQUENT EVENTS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:title="999022 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="999023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:title="999024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:title="999025 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="999026 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6IntangibleAssetsTables" xlink:title="999027 - Disclosure - NOTE 6 &#8211; INTANGIBLE ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables" xlink:title="999028 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayableTables" xlink:title="999029 - Disclosure - NOTE 8 - LOANS PAYABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="999030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13AcquisitionTables" xlink:title="999031 - Disclosure - NOTE 13 &#8211; ACQUISITION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-SegmentTables" xlink:title="999032 - Disclosure - NOTE 14 - SEGMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="999033 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" xlink:title="999034 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999035 - 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="999036 - Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="999037 - 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="999038 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" xlink:title="999039 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" xlink:title="999040 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails" xlink:title="999041 - Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="999042 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="999043 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:title="999044 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayableDetailsNarrative" xlink:title="999045 - Disclosure - NOTE 8 - LOANS PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" xlink:title="999046 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="999047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative" xlink:title="999048 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative" xlink:title="999049 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative" xlink:title="999050 - Disclosure - NOTE 12 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" xlink:title="999051 - Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" xlink:title="999052 - Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" xlink:title="999053 - Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13AcquisitionDetailsNarrative" xlink:title="999054 - Disclosure - NOTE 13 &#8211; ACQUISITION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" xlink:title="999055 - Disclosure - NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>5
<FILENAME>iqst-20250930_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: 6.3a -->
    <!-- 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 xlink:type="simple" xlink:href="iqst-20250930.xsd#Cover" roleURI="http://iqstel.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#BalanceSheets" roleURI="http://iqstel.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#BalanceSheetsParenthetical" roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#StatementsOfOperations" roleURI="http://iqstel.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#StatementsOfChangesInStockholdersEquity" roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#ConsoolidatedStatementsOfCashFlows" roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusiness" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPolicies" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note3-GoingConcern" roleURI="http://iqstel.com/role/Note3-GoingConcern" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4PrepaidAndOtherCurrentAssets" roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipment" roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6IntangibleAssets" roleURI="http://iqstel.com/role/Note6IntangibleAssets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7AccruedAndOtherCurrentLiabilities" roleURI="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable" roleURI="http://iqstel.com/role/Note8-LoansPayable" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoans" roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note10StockholdersEquity" roleURI="http://iqstel.com/role/Note10StockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note11-RelatedPartyTransactions" roleURI="http://iqstel.com/role/Note11-RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note12CommitmentsAndContingencies" roleURI="http://iqstel.com/role/Note12CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13Acquisition" roleURI="http://iqstel.com/role/Note13Acquisition" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-Segment" roleURI="http://iqstel.com/role/Note14-Segment" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note15SubsequentEvents." roleURI="http://iqstel.com/role/Note15SubsequentEvents." />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusinessPolicies" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesTables" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4PrepaidAndOtherCurrentAssetsTables" roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipmentTables" roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6IntangibleAssetsTables" roleURI="http://iqstel.com/role/Note6IntangibleAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7AccruedAndOtherCurrentLiabilitiesTables" roleURI="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayableTables" roleURI="http://iqstel.com/role/Note8-LoansPayableTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoansTables" roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13AcquisitionTables" roleURI="http://iqstel.com/role/Note13AcquisitionTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-SegmentTables" roleURI="http://iqstel.com/role/Note14-SegmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" roleURI="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipmentDetailsNarrative" roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" roleURI="http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" roleURI="http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7-AccruedAndOtherCurrentLiabilitiesDetails" roleURI="http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable-ScheduleOfLoansPayableDetails" roleURI="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" roleURI="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" roleURI="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayableDetailsNarrative" roleURI="http://iqstel.com/role/Note8-LoansPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" roleURI="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoansDetailsNarrative" roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note10StockholdersEquityDetailsNarrative" roleURI="http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note11-RelatedPartyTransactionsDetailsNarrative" roleURI="http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note12CommitmentsAndContingenciesDetailsNarrative" roleURI="http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13AcquisitionDetailsNarrative" roleURI="http://iqstel.com/role/Note13AcquisitionDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" roleURI="http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" />
    <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:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesLineItems" xlink:label="loc_deiEntityAddressesLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesTable" xlink:label="loc_deiEntityAddressesTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressesTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesAddressTypeAxis" xlink:label="loc_deiEntityAddressesAddressTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_deiEntityAddressesTable" xlink:to="loc_deiEntityAddressesAddressTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AddressTypeDomain" xlink:label="loc_deiAddressTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_deiEntityAddressesAddressTypeAxis" xlink:to="loc_deiAddressTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AddressTypeDomain" xlink:label="loc_deiAddressTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_deiEntityAddressesAddressTypeAxis" xlink:to="loc_deiAddressTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_FormerAddressMember" xlink:label="loc_deiFormerAddressMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiAddressTypeDomain" xlink:to="loc_deiFormerAddressMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentType_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAmendmentFlag_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAmendmentDescription_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentRegistrationStatement_40" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentAnnualReport_40" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentQuarterlyReport_40" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentTransitionReport_40" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentShellCompanyReport_40" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentShellCompanyEventDate_40" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentPeriodStartDate_40" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentPeriodEndDate_40" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentFiscalPeriodFocus_40" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentFiscalYearFocus_40" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiCurrentFiscalYearEndDate_40" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityFileNumber_40" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityRegistrantName_40" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityCentralIndexKey_40" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityPrimarySicNumber_40" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityTaxIdentificationNumber_40" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode_40" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressAddressLine1_40" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressAddressLine2_40" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressAddressLine3_40" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressCityOrTown_40" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressStateOrProvince_40" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressCountry_40" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressPostalZipCode_40" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiCountryRegion_40" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiCityAreaCode_40" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiLocalPhoneNumber_40" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Extension" xlink:label="loc_deiExtension_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiExtension_40" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiWrittenCommunications_40" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSolicitingMaterial_40" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiPreCommencementTenderOffer_40" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiPreCommencementIssuerTenderOffer_40" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurity12bTitle_40" xlink:type="arc" order="35" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiNoTradingSymbolFlag_40" xlink:type="arc" order="36" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiTradingSymbol_40" xlink:type="arc" order="37" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurityExchangeName_40" xlink:type="arc" order="38" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurity12gTitle_40" xlink:type="arc" order="39" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurityReportingObligation_40" xlink:type="arc" order="40" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAnnualInformationForm_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAuditedAnnualFinancialStatements_40" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityWellKnownSeasonedIssuer_40" xlink:type="arc" order="43" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityVoluntaryFilers_40" xlink:type="arc" order="44" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityCurrentReportingStatus_40" xlink:type="arc" order="45" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityInteractiveDataCurrent_40" xlink:type="arc" order="46" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityFilerCategory_40" xlink:type="arc" order="47" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntitySmallBusiness_40" xlink:type="arc" order="48" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityEmergingGrowthCompany_40" xlink:type="arc" order="49" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityExTransitionPeriod_40" xlink:type="arc" order="50" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentAccountingStandard_40" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiOtherReportingStandardItemNumber_40" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityShellCompany_40" xlink:type="arc" order="53" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityPublicFloat_40" xlink:type="arc" order="54" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent_40" xlink:type="arc" order="55" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityCommonStockSharesOutstanding_40" xlink:type="arc" order="56" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock_40" xlink:type="arc" order="57" />
    </link:definitionLink>
    <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/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassDMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiability" xlink:label="loc_us-gaapContractWithCustomerLiability_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapContractWithCustomerLiability_110" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiabilityNoncurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiabilityNoncurrent_110" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable_110" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockValue_110" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockValue_110" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapStatementLineItems" xlink:to="loc_us-gaapAdditionalPaidInCapital_110" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapStatementLineItems" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit_110" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapStatementLineItems" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_110" xlink:type="arc" order="35" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="36" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="37" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="38" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="39" />
    </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/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassDMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent_110" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="10" />
    </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/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapComprehensiveIncomeMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapNoncontrollingInterestMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_110" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_110" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_110" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_110" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_110" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_110" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_110" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_DividendToNonControllingInterest" xlink:label="loc_IQSTDividendToNonControllingInterest_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDividendToNonControllingInterest_110" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_DividendToNonControllingInterestShares" xlink:label="loc_IQSTDividendToNonControllingInterestShares_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDividendToNonControllingInterestShares_110" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_110" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue_110" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement_110" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther_110" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_110" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_StockIssuedDuringPeriodValueReverseStockSplits" xlink:label="loc_IQSTStockIssuedDuringPeriodValueReverseStockSplits_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueReverseStockSplits_110" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits_110" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue" xlink:label="loc_IQSTSeriesDPreferredStockIssuedForSettlementOfDebtValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesDPreferredStockIssuedForSettlementOfDebtValue_110" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredStockIssuedForSettlementofDebt" xlink:label="loc_IQSTSeriesDPreferredStockIssuedForSettlementofDebt_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesDPreferredStockIssuedForSettlementofDebt_110" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_110" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_110" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_110" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_110" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_110" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_110" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue_110" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ResolutionOfDerivativeLiabilitiesShares" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesShares_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesShares_110" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue_110" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares_110" xlink:type="arc" order="29" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="999007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="999008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="999009 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:title="999010 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="999011 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6IntangibleAssets" xlink:title="999012 - Disclosure - NOTE 6 &#8211; INTANGIBLE ASSETS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities" xlink:title="999013 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable" xlink:title="999014 - Disclosure - NOTE 8 - LOANS PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="999015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10StockholdersEquity" xlink:title="999016 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-RelatedPartyTransactions" xlink:title="999017 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12CommitmentsAndContingencies" xlink:title="999018 - Disclosure - NOTE 12 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13Acquisition" xlink:title="999019 - Disclosure - NOTE 13 &#8211; ACQUISITION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-Segment" xlink:title="999020 - Disclosure - NOTE 14 - SEGMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15SubsequentEvents." xlink:title="999021 - Disclosure - NOTE 15 &#8211; SUBSEQUENT EVENTS." />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:title="999022 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="999023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:title="999024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:title="999025 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="999026 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6IntangibleAssetsTables" xlink:title="999027 - Disclosure - NOTE 6 &#8211; INTANGIBLE ASSETS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables" xlink:title="999028 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayableTables" xlink:title="999029 - Disclosure - NOTE 8 - LOANS PAYABLE (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="999030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13AcquisitionTables" xlink:title="999031 - Disclosure - NOTE 13 &#8211; ACQUISITION (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-SegmentTables" xlink:title="999032 - Disclosure - NOTE 14 - SEGMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="999033 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" xlink:title="999034 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProductInformationLineItems" xlink:label="loc_us-gaapProductInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfProductInformationTable" xlink:label="loc_us-gaapScheduleOfProductInformationTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapScheduleOfProductInformationTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaapConcentrationRiskByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfProductInformationTable" xlink:to="loc_us-gaapConcentrationRiskByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThirtyOneCustomersMember" xlink:label="loc_IQSTThirtyOneCustomersMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTThirtyOneCustomersMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TwentyTwoCustomersMember" xlink:label="loc_IQSTTwentyTwoCustomersMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTTwentyTwoCustomersMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NoBadDebtRiskMember" xlink:label="loc_IQSTNoBadDebtRiskMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTNoBadDebtRiskMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TwentyFiveCustomersAccountsReceivableMember" xlink:label="loc_IQSTTwentyFiveCustomersAccountsReceivableMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTTwentyFiveCustomersAccountsReceivableMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ElevenCustomersAccountsReceivableMember" xlink:label="loc_IQSTElevenCustomersAccountsReceivableMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTElevenCustomersAccountsReceivableMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_LargestCustomerAccountsReceivableMember" xlink:label="loc_IQSTLargestCustomerAccountsReceivableMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTLargestCustomerAccountsReceivableMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_us-gaapConcentrationRiskByBenchmarkAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfProductInformationTable" xlink:to="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaapConcentrationRiskBenchmarkDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:to="loc_us-gaapConcentrationRiskBenchmarkDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaapConcentrationRiskBenchmarkDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:to="loc_us-gaapConcentrationRiskBenchmarkDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_MajorCustomersMember" xlink:label="loc_IQSTMajorCustomersMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskBenchmarkDomain" xlink:to="loc_IQSTMajorCustomersMember_40" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_130" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashEquivalentsAtCarryingValue_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapCashEquivalentsAtCarryingValue_130" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_130" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1_130" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="999036 - 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="999037 - 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/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_VehiclesMember" xlink:label="loc_us-gaapVehiclesMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapVehiclesMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_110" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="999038 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" xlink:title="999039 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:label="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GasRegulatorMember" xlink:label="loc_IQSTGasRegulatorMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTGasRegulatorMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_InterconnectionAgreementsMember" xlink:label="loc_IQSTInterconnectionAgreementsMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTInterconnectionAgreementsMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TotalMember" xlink:label="loc_IQSTTotalMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTTotalMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsGross_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsGross_130" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets_130" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet_130" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_130" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" xlink:title="999040 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails" xlink:title="999041 - Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="999042 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.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-20250930.xsd#IQST_PromissoryNoteTwoMember" xlink:label="loc_IQSTPromissoryNoteTwoMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteTwoMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteQXTELMember" xlink:label="loc_IQSTPromissoryNoteQXTELMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteQXTELMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteThreeMember" xlink:label="loc_IQSTPromissoryNoteThreeMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteThreeMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteFourMember" xlink:label="loc_IQSTPromissoryNoteFourMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteFourMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteFiveMember" xlink:label="loc_IQSTPromissoryNoteFiveMember_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteFiveMember_170" xlink:type="arc" order="171" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteSixMember" xlink:label="loc_IQSTPromissoryNoteSixMember_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteSixMember_200" xlink:type="arc" order="201" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteQXTELTwoMember" xlink:label="loc_IQSTPromissoryNoteQXTELTwoMember_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteQXTELTwoMember_230" xlink:type="arc" order="231" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteEightMember" xlink:label="loc_IQSTPromissoryNoteEightMember_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteEightMember_260" xlink:type="arc" order="261" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteNineMember" xlink:label="loc_IQSTPromissoryNoteNineMember_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteNineMember_290" xlink:type="arc" order="291" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteTenMember" xlink:label="loc_IQSTPromissoryNoteTenMember_320" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteTenMember_320" xlink:type="arc" order="321" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FinancingLoanMember" xlink:label="loc_IQSTFinancingLoanMember_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFinancingLoanMember_350" xlink:type="arc" order="351" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteThirteenMember" xlink:label="loc_IQSTPromissoryNoteThirteenMember_360" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteThirteenMember_360" xlink:type="arc" order="361" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_420" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIssuanceDate1_420" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_420" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_420" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapFinanceLeaseLiabilityPaymentsDue_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapFinanceLeaseLiabilityPaymentsDue_420" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeFinanceLeaseTermOfContract1" xlink:label="loc_us-gaapLesseeFinanceLeaseTermOfContract1_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLesseeFinanceLeaseTermOfContract1_420" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_420" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt_420" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent_420" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent_420" xlink:type="arc" order="9" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="999043 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink2Member_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_MinorityShareholderOfQXTELMember" xlink:label="loc_IQSTMinorityShareholderOfQXTELMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMinorityShareholderOfQXTELMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NotesIssuedJuneThroughOctober2024Member" xlink:label="loc_IQSTNotesIssuedJuneThroughOctober2024Member_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssuedJuneThroughOctober2024Member_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThreeNotesPayableSettlementMember" xlink:label="loc_IQSTThreeNotesPayableSettlementMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThreeNotesPayableSettlementMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FourNotesPayableSettlementMember" xlink:label="loc_IQSTFourNotesPayableSettlementMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFourNotesPayableSettlementMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NotesIssuedApril2023Member" xlink:label="loc_IQSTNotesIssuedApril2023Member_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssuedApril2023Member_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FutureReceiptsLoanMember" xlink:label="loc_IQSTFutureReceiptsLoanMember_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFutureReceiptsLoanMember_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_FiveNotesPayableSettlementMember" xlink:label="loc_IQSTFiveNotesPayableSettlementMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTFiveNotesPayableSettlementMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FourNotesPayableSettlementMember" xlink:label="loc_IQSTFourNotesPayableSettlementMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTFourNotesPayableSettlementMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_140" xlink:type="arc" order="141" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember_100" xlink:type="arc" order="102" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable_180" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOtherLoansPayableCurrent_180" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable_180" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_180" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_180" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:title="999044 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_ConvertibleNotesPayable2024Member" xlink:label="loc_IQSTConvertibleNotesPayable2024Member_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesPayable2024Member_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ConvertibleNotesPayable2025Member" xlink:label="loc_IQSTConvertibleNotesPayable2025Member_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesPayable2025Member_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_Feb26ThirdPartyLoanOneMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanOneMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanOneMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March7ThirdPartyLoanOneMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanOneMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanOneMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanOneFirstPaymentMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanOneFirstPaymentMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanOneFirstPaymentMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanTwoMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanTwoMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanTwoFirstPaymentMember_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanTwoFirstPaymentMember_140" xlink:type="arc" order="141" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanTwoFourPaymentsMember_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanTwoFourPaymentsMember_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March4ThirdPartyLoanMember" xlink:label="loc_IQSTMarch4ThirdPartyLoanMember_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch4ThirdPartyLoanMember_170" xlink:type="arc" order="171" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1OutstandingMember" xlink:label="loc_IQSTM2BSPATranche1OutstandingMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1OutstandingMember_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1Member" xlink:label="loc_IQSTM2BSPATranche1Member_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1Member_190" xlink:type="arc" order="191" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche2Member" xlink:label="loc_IQSTM2BSPATranche2Member_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche2Member_200" xlink:type="arc" order="201" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche3Member" xlink:label="loc_IQSTM2BSPATranche3Member_220" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche3Member_220" xlink:type="arc" order="221" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent_250" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNotesPayable" xlink:label="loc_us-gaapOtherNotesPayable_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOtherNotesPayable_250" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_250" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="loc_us-gaapConvertibleNotesPayable_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayable_250" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable_250" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_250" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIssuanceDate1_250" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_250" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_250" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_250" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment_250" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayableDetailsNarrative" xlink:title="999045 - Disclosure - NOTE 8 - LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_ThirdPartyLoansMember" xlink:label="loc_IQSTThirdPartyLoansMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteQXTELTwoMember" xlink:label="loc_IQSTPromissoryNoteQXTELTwoMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteQXTELTwoMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_GlobetopperLLCMember" xlink:label="loc_IQSTGlobetopperLLCMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperLLCMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="loc_us-gaapIncreaseDecreaseInOtherLoans_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInOtherLoans_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:label="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForLoans" xlink:label="loc_us-gaapPaymentsForLoans_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapPaymentsForLoans_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLongTermNotesPayable" xlink:label="loc_us-gaapOtherLongTermNotesPayable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOtherLongTermNotesPayable_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_90" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" xlink:title="999046 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_March7ThirdPartyLoanOneMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanOneMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanOneMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March7ThirdPartyLoanTwoMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March7ThirdPartyLoanTwoOnePaymentMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoOnePaymentMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoOnePaymentMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March7ThirdPartyLoanTwoFourPaymentsMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoFourPaymentsMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoFourPaymentsMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_July10ThirdPartyLoanMember" xlink:label="loc_IQSTJuly10ThirdPartyLoanMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTJuly10ThirdPartyLoanMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_July10ThirdPartyLoanThreeMember" xlink:label="loc_IQSTJuly10ThirdPartyLoanThreeMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTJuly10ThirdPartyLoanThreeMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_September16ThirdPartyLoanMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanMember_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanMember_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_September16ThirdPartyLoanFourMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanFourMember_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanFourMember_170" xlink:type="arc" order="171" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_September16ThirdPartyLoanFourSecondMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanFourSecondMember_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanFourSecondMember_190" xlink:type="arc" order="191" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_October14ThirdPartyLoanFiveMember" xlink:label="loc_IQSTOctober14ThirdPartyLoanFiveMember_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTOctober14ThirdPartyLoanFiveMember_200" xlink:type="arc" order="201" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_December6ThirdPartyLoanSixMember" xlink:label="loc_IQSTDecember6ThirdPartyLoanSixMember_240" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDecember6ThirdPartyLoanSixMember_240" xlink:type="arc" order="241" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_290" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIssuanceDate1_290" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_290" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_290" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment_290" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentDateOfFirstRequiredPayment1" xlink:label="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1_290" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_290" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="999047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.xsd#IQST_OneNoteholderConvertibleDebtMember" xlink:label="loc_IQSTOneNoteholderConvertibleDebtMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTOneNoteholderConvertibleDebtMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThirdPartyConvertibleDebtMember" xlink:label="loc_IQSTThirdPartyConvertibleDebtMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyConvertibleDebtMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SecondNoteholderConvertibleDebtMember" xlink:label="loc_IQSTSecondNoteholderConvertibleDebtMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSecondNoteholderConvertibleDebtMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SecondThirdPartyConvertibleDebtMember" xlink:label="loc_IQSTSecondThirdPartyConvertibleDebtMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSecondThirdPartyConvertibleDebtMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_June2024February2025TwoConvertibleNotesMember" xlink:label="loc_IQSTJune2024February2025TwoConvertibleNotesMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTJune2024February2025TwoConvertibleNotesMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BNotesMember" xlink:label="loc_IQSTM2BNotesMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BNotesMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPAMember" xlink:label="loc_IQSTM2BSPAMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPAMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1OutstandingMember" xlink:label="loc_IQSTM2BSPATranche1OutstandingMember_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1OutstandingMember_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1Member" xlink:label="loc_IQSTM2BSPATranche1Member_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1Member_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche2Member" xlink:label="loc_IQSTM2BSPATranche2Member_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche2Member_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche3Member" xlink:label="loc_IQSTM2BSPATranche3Member_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche3Member_190" xlink:type="arc" order="191" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_M2BExtensionMember" xlink:label="loc_IQSTM2BExtensionMember_220" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTM2BExtensionMember_220" xlink:type="arc" order="221" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember_220" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapRestrictedStockMember_220" xlink:type="arc" order="222" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_290" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_290" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="loc_IQSTDebtConversionConvertedInstrumentAmount2_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentAmount2_290" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_290" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_290" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFeeAmount" xlink:label="loc_us-gaapDebtInstrumentFeeAmount_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFeeAmount_290" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_290" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_290" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_290" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_290" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_290" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromUnsecuredNotesPayable" xlink:label="loc_us-gaapProceedsFromUnsecuredNotesPayable_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapProceedsFromUnsecuredNotesPayable_290" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_290" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_290" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaapDebtInstrumentConvertibleConversionPrice1_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleConversionPrice1_290" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_290" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_DebtInstrumentOriginalIssueDiscount" xlink:label="loc_IQSTDebtInstrumentOriginalIssueDiscount_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtInstrumentOriginalIssueDiscount_290" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTerm" xlink:label="loc_us-gaapDebtInstrumentTerm_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentTerm_290" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_290" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_290" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt_290" xlink:type="arc" order="20" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative" xlink:title="999048 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_PreSplitAuthorizedMember" xlink:label="loc_IQSTPreSplitAuthorizedMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTPreSplitAuthorizedMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_DirectorsIssuanceMember" xlink:label="loc_IQSTDirectorsIssuanceMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTDirectorsIssuanceMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-20250930.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-20250930.xsd#IQST_DebtSettlementMember" xlink:label="loc_IQSTDebtSettlementMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTDebtSettlementMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_CEOAndCFOSalaryPayableMember" xlink:label="loc_IQSTCEOAndCFOSalaryPayableMember_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTCEOAndCFOSalaryPayableMember_170" xlink:type="arc" order="171" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredIssuanceMember" xlink:label="loc_IQSTSeriesDPreferredIssuanceMember_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTSeriesDPreferredIssuanceMember_290" xlink:type="arc" order="291" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember_200" xlink:type="arc" order="201" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_230" xlink:type="arc" order="231" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassDMember_250" xlink:type="arc" order="251" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember_270" xlink:type="arc" order="272" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_330" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_330" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_330" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_330" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_330" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_330" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_330" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_330" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther_330" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_330" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_330" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_330" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits_330" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_330" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_330" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_330" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_330" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParticipationRights" xlink:label="loc_us-gaapPreferredStockParticipationRights_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParticipationRights_330" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights_330" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_330" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_330" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockRedemptionTerms" xlink:label="loc_us-gaapPreferredStockRedemptionTerms_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockRedemptionTerms_330" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_330" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement_330" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue_330" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GainLossOnSettlementOfSalaryPayable" xlink:label="loc_IQSTGainLossOnSettlementOfSalaryPayable_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTGainLossOnSettlementOfSalaryPayable_330" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_StockIssuedForSettlementOfDebt" xlink:label="loc_IQSTStockIssuedForSettlementOfDebt_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTStockIssuedForSettlementOfDebt_330" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_330" xlink:type="arc" order="27" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative" xlink:title="999049 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_RelatedPartyOneMember" xlink:label="loc_IQSTRelatedPartyOneMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTRelatedPartyOneMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_VehicleLoanMember" xlink:label="loc_IQSTVehicleLoanMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTVehicleLoanMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_CEOAndCFOSalaryPayableMember" xlink:label="loc_IQSTCEOAndCFOSalaryPayableMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTCEOAndCFOSalaryPayableMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_50" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties_120" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties_120" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:label="loc_us-gaapLoansAndLeasesReceivableRelatedParties_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapLoansAndLeasesReceivableRelatedParties_120" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapNotesAndLoansPayableCurrent_120" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties_120" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement_120" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue_120" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GainLossOnSettlementOfSalaryPayable" xlink:label="loc_IQSTGainLossOnSettlementOfSalaryPayable_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTGainLossOnSettlementOfSalaryPayable_120" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ManagementFeeExpense" xlink:label="loc_us-gaapManagementFeeExpense_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapManagementFeeExpense_120" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities_120" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_120" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative" xlink:title="999050 - Disclosure - NOTE 12 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" xlink:title="999051 - Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_GlobetopperLLCMember" xlink:label="loc_IQSTGlobetopperLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionConsiderationTransferred" xlink:label="loc_us-gaapAssetAcquisitionConsiderationTransferred_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAssetAcquisitionConsiderationTransferred_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLongTermNotesPayable" xlink:label="loc_us-gaapOtherLongTermNotesPayable_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOtherLongTermNotesPayable_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" xlink:title="999052 - Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" xlink:title="999053 - Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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/2025/elts/us-gaap-2025.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapRevenues_50" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapCostOfRevenue_50" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapGrossProfit_50" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingExpenses_50" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_50" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_50" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxesPaid" xlink:label="loc_us-gaapIncomeTaxesPaid_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapIncomeTaxesPaid_50" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNetIncomeLoss_50" xlink:type="arc" order="7" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13AcquisitionDetailsNarrative" xlink:title="999054 - Disclosure - NOTE 13 &#8211; ACQUISITION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_GlobetopperLLCMember" xlink:label="loc_IQSTGlobetopperLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GlobetopperPurchasePriceMember" xlink:label="loc_IQSTGlobetopperPurchasePriceMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperPurchasePriceMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AcquisitionCosts" xlink:label="loc_us-gaapAcquisitionCosts_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCosts_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NoncashOrPartNoncashAcquisitionDescription" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionDescription_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionDescription_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription" xlink:label="loc_us-gaapBusinessAcquisitionPlannedRestructuringActivitiesDescription_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionPlannedRestructuringActivitiesDescription_40" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" xlink:title="999055 - Disclosure - NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_TelecomMember" xlink:label="loc_IQSTTelecomMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTTelecomMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FintechMember" xlink:label="loc_IQSTFintechMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTFintechMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CorporateMember" xlink:label="loc_us-gaapCorporateMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_us-gaapCorporateMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_IndustrialEliminationMember" xlink:label="loc_IQSTIndustrialEliminationMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTIndustrialEliminationMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_UnitedKingdomMember" xlink:label="loc_IQSTUnitedKingdomMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUnitedKingdomMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues_460" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue_460" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit_460" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense_460" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_460" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_460" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit_460" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfitLoss_460" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract_460" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SalariesWagesAndOfficersCompensation" xlink:label="loc_us-gaapSalariesWagesAndOfficersCompensation_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapSalariesWagesAndOfficersCompensation_460" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommunicationsAndInformationTechnology" xlink:label="loc_us-gaapCommunicationsAndInformationTechnology_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCommunicationsAndInformationTechnology_460" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfessionalFees_460" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LegalFees" xlink:label="loc_us-gaapLegalFees_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLegalFees_460" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TravelAndEntertainmentExpense" xlink:label="loc_us-gaapTravelAndEntertainmentExpense_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapTravelAndEntertainmentExpense_460" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" xlink:label="loc_us-gaapPublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapPublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_460" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdvertisingExpense" xlink:label="loc_us-gaapAdvertisingExpense_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAdvertisingExpense_460" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestAndFeeIncomeLoansTradeFinancing" xlink:label="loc_us-gaapInterestAndFeeIncomeLoansTradeFinancing_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapInterestAndFeeIncomeLoansTradeFinancing_460" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapDepreciationAndAmortization_460" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeasesRentExpenseNet" xlink:label="loc_us-gaapOperatingLeasesRentExpenseNet_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingLeasesRentExpenseNet_460" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InsuranceCommissionsAndFees" xlink:label="loc_us-gaapInsuranceCommissionsAndFees_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapInsuranceCommissionsAndFees_460" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold" xlink:label="loc_us-gaapCompensationExpenseExcludingCostOfGoodAndServiceSold_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCompensationExpenseExcludingCostOfGoodAndServiceSold_460" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpenses_460" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts_460" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssetsAbstract_460" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_460" xlink:to="loc_us-gaapAssetsCurrent_460" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_460" xlink:to="loc_us-gaapAssetsNoncurrent_460" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilitiesAbstract_460" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_460" xlink:to="loc_us-gaapLiabilitiesCurrent_460" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent_460" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_460" xlink:to="loc_us-gaapLiabilitiesNoncurrent_460" xlink:type="arc" order="28" />
    </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>6
<FILENAME>iqst-20250930_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: 6.3a -->
    <!-- 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.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesAddressTypeAxis" xlink:label="dei_EntityAddressesAddressTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_EntityAddressesAddressTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesAddressTypeAxis_lbl" xml:lang="en-US">Entity Addresses, Address Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_FormerAddressMember" xlink:label="dei_FormerAddressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_FormerAddressMember" xlink:to="dei_FormerAddressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_FormerAddressMember_lbl" xml:lang="en-US">Former Address [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassBMember" xlink:label="us-gaap_PreferredClassBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredClassBMember" xlink:to="us-gaap_PreferredClassBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredClassBMember_lbl" xml:lang="en-US">Preferred Class B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassCMember" xlink:label="IQST_PreferredClassCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredClassCMember" xlink:to="IQST_PreferredClassCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredClassCMember_lbl" xml:lang="en-US">Preferred Class C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThirtyOneCustomersMember" xlink:label="IQST_ThirtyOneCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ThirtyOneCustomersMember" xlink:to="IQST_ThirtyOneCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ThirtyOneCustomersMember_lbl" xml:lang="en-US">Thirty One Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xml:lang="en-US">Concentration Risk Benchmark [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_MajorCustomersMember" xlink:label="IQST_MajorCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MajorCustomersMember" xlink:to="IQST_MajorCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_MajorCustomersMember_lbl" xml:lang="en-US">Major Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_NoBadDebtRiskMember" xlink:label="IQST_NoBadDebtRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NoBadDebtRiskMember" xlink:to="IQST_NoBadDebtRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NoBadDebtRiskMember_lbl" xml:lang="en-US">No Bad Debt Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TwentyFiveCustomersAccountsReceivableMember" xlink:label="IQST_TwentyFiveCustomersAccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TwentyFiveCustomersAccountsReceivableMember" xlink:to="IQST_TwentyFiveCustomersAccountsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TwentyFiveCustomersAccountsReceivableMember_lbl" xml:lang="en-US">Twenty Five Customers Accounts Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ElevenCustomersAccountsReceivableMember" xlink:label="IQST_ElevenCustomersAccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ElevenCustomersAccountsReceivableMember" xlink:to="IQST_ElevenCustomersAccountsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ElevenCustomersAccountsReceivableMember_lbl" xml:lang="en-US">Eleven Customers Accounts Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_LargestCustomerAccountsReceivableMember" xlink:label="IQST_LargestCustomerAccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LargestCustomerAccountsReceivableMember" xlink:to="IQST_LargestCustomerAccountsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LargestCustomerAccountsReceivableMember_lbl" xml:lang="en-US">Largest Customer Accounts Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_VehiclesMember" xlink:label="us-gaap_VehiclesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VehiclesMember" xlink:to="us-gaap_VehiclesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VehiclesMember_lbl" xml:lang="en-US">Vehicles [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GasRegulatorMember" xlink:label="IQST_GasRegulatorMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_GasRegulatorMember" xlink:to="IQST_GasRegulatorMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_GasRegulatorMember_lbl" xml:lang="en-US">Gas Regulator [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_InterconnectionAgreementsMember" xlink:label="IQST_InterconnectionAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_InterconnectionAgreementsMember" xlink:to="IQST_InterconnectionAgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_InterconnectionAgreementsMember_lbl" xml:lang="en-US">Interconnection Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TotalMember" xlink:label="IQST_TotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TotalMember" xlink:to="IQST_TotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TotalMember_lbl" xml:lang="en-US">Total [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-20250930.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-20250930.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-20250930.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-20250930.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-20250930.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-20250930.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-20250930.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-20250930.xsd#IQST_PromissoryNoteSixMember" xlink:label="IQST_PromissoryNoteSixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteSixMember" xlink:to="IQST_PromissoryNoteSixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteSixMember_lbl" xml:lang="en-US">Promissory Note Six [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteQXTELTwoMember" xlink:label="IQST_PromissoryNoteQXTELTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteQXTELTwoMember" xlink:to="IQST_PromissoryNoteQXTELTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteQXTELTwoMember_lbl" xml:lang="en-US">Promissory Note Q X T E L Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteEightMember" xlink:label="IQST_PromissoryNoteEightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteEightMember" xlink:to="IQST_PromissoryNoteEightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteEightMember_lbl" xml:lang="en-US">Promissory Note Eight [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteNineMember" xlink:label="IQST_PromissoryNoteNineMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteNineMember" xlink:to="IQST_PromissoryNoteNineMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteNineMember_lbl" xml:lang="en-US">Promissory Note Nine [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteTenMember" xlink:label="IQST_PromissoryNoteTenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteTenMember" xlink:to="IQST_PromissoryNoteTenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteTenMember_lbl" xml:lang="en-US">Promissory Note Ten [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FinancingLoanMember" xlink:label="IQST_FinancingLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FinancingLoanMember" xlink:to="IQST_FinancingLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FinancingLoanMember_lbl" xml:lang="en-US">Financing Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteThirteenMember" xlink:label="IQST_PromissoryNoteThirteenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteThirteenMember" xlink:to="IQST_PromissoryNoteThirteenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteThirteenMember_lbl" xml:lang="en-US">Promissory Note Thirteen [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.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-20250930.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-20250930.xsd#IQST_FiveNotesPayableSettlementMember" xlink:label="IQST_FiveNotesPayableSettlementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FiveNotesPayableSettlementMember" xlink:to="IQST_FiveNotesPayableSettlementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FiveNotesPayableSettlementMember_lbl" xml:lang="en-US">Five Notes Payable Settlement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NotesIssuedJuneThroughOctober2024Member" xlink:label="IQST_NotesIssuedJuneThroughOctober2024Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NotesIssuedJuneThroughOctober2024Member" xlink:to="IQST_NotesIssuedJuneThroughOctober2024Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NotesIssuedJuneThroughOctober2024Member_lbl" xml:lang="en-US">Notes Issued June Through October 2024 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThreeNotesPayableSettlementMember" xlink:label="IQST_ThreeNotesPayableSettlementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ThreeNotesPayableSettlementMember" xlink:to="IQST_ThreeNotesPayableSettlementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ThreeNotesPayableSettlementMember_lbl" xml:lang="en-US">Three Notes Payable Settlement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FourNotesPayableSettlementMember" xlink:label="IQST_FourNotesPayableSettlementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FourNotesPayableSettlementMember" xlink:to="IQST_FourNotesPayableSettlementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FourNotesPayableSettlementMember_lbl" xml:lang="en-US">Four Notes Payable Settlement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NotesIssuedApril2023Member" xlink:label="IQST_NotesIssuedApril2023Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NotesIssuedApril2023Member" xlink:to="IQST_NotesIssuedApril2023Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NotesIssuedApril2023Member_lbl" xml:lang="en-US">Notes Issued April 2023 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_ThirdPartyLoansMember" xlink:label="IQST_ThirdPartyLoansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ThirdPartyLoansMember" xlink:to="IQST_ThirdPartyLoansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ThirdPartyLoansMember_lbl" xml:lang="en-US">Third Party Loans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 Combination [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GlobetopperLLCMember" xlink:label="IQST_GlobetopperLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_GlobetopperLLCMember" xlink:to="IQST_GlobetopperLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_GlobetopperLLCMember_lbl" xml:lang="en-US">Globetopper L L C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-20250930.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-20250930.xsd#IQST_ConvertibleNotesPayable2025Member" xlink:label="IQST_ConvertibleNotesPayable2025Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotesPayable2025Member" xlink:to="IQST_ConvertibleNotesPayable2025Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotesPayable2025Member_lbl" xml:lang="en-US">Convertible Notes Payable 2025 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_Feb26ThirdPartyLoanOneMember" xlink:label="IQST_Feb26ThirdPartyLoanOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_Feb26ThirdPartyLoanOneMember" xlink:to="IQST_Feb26ThirdPartyLoanOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_Feb26ThirdPartyLoanOneMember_lbl" xml:lang="en-US">Feb 26 Third Party Loan One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_Feb26ThirdPartyLoanOneFirstPaymentMember" xlink:label="IQST_Feb26ThirdPartyLoanOneFirstPaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_Feb26ThirdPartyLoanOneFirstPaymentMember" xlink:to="IQST_Feb26ThirdPartyLoanOneFirstPaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_Feb26ThirdPartyLoanOneFirstPaymentMember_lbl" xml:lang="en-US">Feb 26 Third Party Loan One First Payment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoMember" xlink:label="IQST_Feb26ThirdPartyLoanTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_Feb26ThirdPartyLoanTwoMember" xlink:to="IQST_Feb26ThirdPartyLoanTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_Feb26ThirdPartyLoanTwoMember_lbl" xml:lang="en-US">Feb 26 Third Party Loan Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember" xlink:label="IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember" xlink:to="IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember_lbl" xml:lang="en-US">Feb 26 Third Party Loan Two First Payment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember" xlink:label="IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember" xlink:to="IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember_lbl" xml:lang="en-US">Feb 26 Third Party Loan Two Four Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March4ThirdPartyLoanMember" xlink:label="IQST_March4ThirdPartyLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_March4ThirdPartyLoanMember" xlink:to="IQST_March4ThirdPartyLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_March4ThirdPartyLoanMember_lbl" xml:lang="en-US">March 4 Third Party Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1OutstandingMember" xlink:label="IQST_M2BSPATranche1OutstandingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2BSPATranche1OutstandingMember" xlink:to="IQST_M2BSPATranche1OutstandingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2BSPATranche1OutstandingMember_lbl" xml:lang="en-US">M 2 B S P A Tranche 1 Outstanding [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.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-20250930.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-20250930.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-20250930.xsd#IQST_OneNoteholderConvertibleDebtMember" xlink:label="IQST_OneNoteholderConvertibleDebtMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_OneNoteholderConvertibleDebtMember" xlink:to="IQST_OneNoteholderConvertibleDebtMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_OneNoteholderConvertibleDebtMember_lbl" xml:lang="en-US">One Noteholder Convertible Debt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_SecondNoteholderConvertibleDebtMember" xlink:label="IQST_SecondNoteholderConvertibleDebtMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SecondNoteholderConvertibleDebtMember" xlink:to="IQST_SecondNoteholderConvertibleDebtMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SecondNoteholderConvertibleDebtMember_lbl" xml:lang="en-US">Second Noteholder Convertible Debt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SecondThirdPartyConvertibleDebtMember" xlink:label="IQST_SecondThirdPartyConvertibleDebtMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SecondThirdPartyConvertibleDebtMember" xlink:to="IQST_SecondThirdPartyConvertibleDebtMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SecondThirdPartyConvertibleDebtMember_lbl" xml:lang="en-US">Second Third Party Convertible Debt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_June2024February2025TwoConvertibleNotesMember" xlink:label="IQST_June2024February2025TwoConvertibleNotesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_June2024February2025TwoConvertibleNotesMember" xlink:to="IQST_June2024February2025TwoConvertibleNotesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_June2024February2025TwoConvertibleNotesMember_lbl" xml:lang="en-US">June 2024 February 2025 Two Convertible Notes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.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-20250930.xsd#IQST_M2BExtensionMember" xlink:label="IQST_M2BExtensionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2BExtensionMember" xlink:to="IQST_M2BExtensionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2BExtensionMember_lbl" xml:lang="en-US">M 2 B Extension [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedStockMember" xlink:label="us-gaap_RestrictedStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="us-gaap_RestrictedStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockMember_lbl" xml:lang="en-US">Restricted Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.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-20250930.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-20250930.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-20250930.xsd#IQST_July10ThirdPartyLoanThreeMember" xlink:label="IQST_July10ThirdPartyLoanThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_July10ThirdPartyLoanThreeMember" xlink:to="IQST_July10ThirdPartyLoanThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_July10ThirdPartyLoanThreeMember_lbl" xml:lang="en-US">July 10 Third Party Loan Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_September16ThirdPartyLoanFourMember" xlink:label="IQST_September16ThirdPartyLoanFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_September16ThirdPartyLoanFourMember" xlink:to="IQST_September16ThirdPartyLoanFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_September16ThirdPartyLoanFourMember_lbl" xml:lang="en-US">September 16 Third Party Loan Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_September16ThirdPartyLoanFourSecondMember" xlink:label="IQST_September16ThirdPartyLoanFourSecondMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_September16ThirdPartyLoanFourSecondMember" xlink:to="IQST_September16ThirdPartyLoanFourSecondMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_September16ThirdPartyLoanFourSecondMember_lbl" xml:lang="en-US">September 16 Third Party Loan Four Second [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_October14ThirdPartyLoanFiveMember" xlink:label="IQST_October14ThirdPartyLoanFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_October14ThirdPartyLoanFiveMember" xlink:to="IQST_October14ThirdPartyLoanFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_October14ThirdPartyLoanFiveMember_lbl" xml:lang="en-US">October 14 Third Party Loan Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_December6ThirdPartyLoanSixMember" xlink:label="IQST_December6ThirdPartyLoanSixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_December6ThirdPartyLoanSixMember" xlink:to="IQST_December6ThirdPartyLoanSixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_December6ThirdPartyLoanSixMember_lbl" xml:lang="en-US">December 6 Third Party Loan Six [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreSplitAuthorizedMember" xlink:label="IQST_PreSplitAuthorizedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreSplitAuthorizedMember" xlink:to="IQST_PreSplitAuthorizedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreSplitAuthorizedMember_lbl" xml:lang="en-US">Pre Split Authorized [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.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-20250930.xsd#IQST_DebtSettlementMember" xlink:label="IQST_DebtSettlementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DebtSettlementMember" xlink:to="IQST_DebtSettlementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DebtSettlementMember_lbl" xml:lang="en-US">Debt Settlement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_CEOAndCFOSalaryPayableMember" xlink:label="IQST_CEOAndCFOSalaryPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CEOAndCFOSalaryPayableMember" xlink:to="IQST_CEOAndCFOSalaryPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CEOAndCFOSalaryPayableMember_lbl" xml:lang="en-US">C E O And C F O Salary Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="iqst-20250930.xsd#IQST_SeriesDPreferredIssuanceMember" xlink:label="IQST_SeriesDPreferredIssuanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesDPreferredIssuanceMember" xlink:to="IQST_SeriesDPreferredIssuanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SeriesDPreferredIssuanceMember_lbl" xml:lang="en-US">Series D Preferred Issuance [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="us-gaap_RelatedPartyTransactionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_RelatedPartyOneMember" xlink:label="IQST_RelatedPartyOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyOneMember" xlink:to="IQST_RelatedPartyOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RelatedPartyOneMember_lbl" xml:lang="en-US">Related Party One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_VehicleLoanMember" xlink:label="IQST_VehicleLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_VehicleLoanMember" xlink:to="IQST_VehicleLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_VehicleLoanMember_lbl" xml:lang="en-US">Vehicle Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GlobetopperPurchasePriceMember" xlink:label="IQST_GlobetopperPurchasePriceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_GlobetopperPurchasePriceMember" xlink:to="IQST_GlobetopperPurchasePriceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_GlobetopperPurchasePriceMember_lbl" xml:lang="en-US">Globetopper Purchase Price [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_TelecomMember" xlink:label="IQST_TelecomMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TelecomMember" xlink:to="IQST_TelecomMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TelecomMember_lbl" xml:lang="en-US">Telecom [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FintechMember" xlink:label="IQST_FintechMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FintechMember" xlink:to="IQST_FintechMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FintechMember_lbl" xml:lang="en-US">Fintech [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CorporateMember" xlink:label="us-gaap_CorporateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CorporateMember" xlink:to="us-gaap_CorporateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CorporateMember_lbl" xml:lang="en-US">Corporate Segment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_IndustrialEliminationMember" xlink:label="IQST_IndustrialEliminationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_IndustrialEliminationMember" xlink:to="IQST_IndustrialEliminationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_IndustrialEliminationMember_lbl" xml:lang="en-US">Industrial Elimination [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.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-20250930.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-20250930.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="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesTable" xlink:label="dei_EntityAddressesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesTable" xlink:to="dei_EntityAddressesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesTable_lbl" xml:lang="en-US">Entity Addresses [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesLineItems" xlink:label="dei_EntityAddressesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesLineItems" xlink:to="dei_EntityAddressesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesLineItems_lbl" xml:lang="en-US">Entity Addresses [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/dei-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiability" xlink:label="us-gaap_ContractWithCustomerLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiability" xlink:to="us-gaap_ContractWithCustomerLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiability_lbl" xml:lang="en-US">Contract liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 $105,323 and $62,898, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 $7,671 and $138,654, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent" xlink:label="us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent" xlink:to="us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent_lbl" xml:lang="en-US">Stock payable for acquisition of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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">Convertible notes - net of discount of $0 and $210,296</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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: 26,000,000 and 3,750,000 authorized; $0.001 par value 3,832,470 and 2,537,209 shares issued and outstanding, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Equity attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount, Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossRelatedToLitigationSettlement" xlink:label="us-gaap_GainLossRelatedToLitigationSettlement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossRelatedToLitigationSettlement" xlink:to="us-gaap_GainLossRelatedToLitigationSettlement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossRelatedToLitigationSettlement_lbl" xml:lang="en-US">Loss on settlement of salary payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 loss before provision for income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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, 2024</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Common stock issued for common stock payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-20250930.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-20250930.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_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="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:label="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:to="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_lbl" xml:lang="en-US">Series B Preferred stock issued for settlement of salary payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:label="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:to="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement_lbl" xml:lang="en-US">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_StockIssuedDuringPeriodValueReverseStockSplits" xlink:label="IQST_StockIssuedDuringPeriodValueReverseStockSplits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodValueReverseStockSplits" xlink:to="IQST_StockIssuedDuringPeriodValueReverseStockSplits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodValueReverseStockSplits_lbl" xml:lang="en-US">Reverse split adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits" xlink:label="us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits" xlink:to="us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Reverse Stock Splits</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue" xlink:label="IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue" xlink:to="IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue_lbl" xml:lang="en-US">Series D Preferred stock issued for settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredStockIssuedForSettlementofDebt" xlink:label="IQST_SeriesDPreferredStockIssuedForSettlementofDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesDPreferredStockIssuedForSettlementofDebt" xlink:to="IQST_SeriesDPreferredStockIssuedForSettlementofDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SeriesDPreferredStockIssuedForSettlementofDebt_lbl" xml:lang="en-US">[custom:SeriesDPreferredStockIssuedForSettlementofDebt]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xml:lang="en-US">Common stock issued for service</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Issued for Services</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.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="iqst-20250930.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-20250930.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: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, 2024</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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossRelatedToLitigationSettlement" xlink:to="us-gaap_GainLossRelatedToLitigationSettlement_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossRelatedToLitigationSettlement_2_lbl" xml:lang="en-US">Loss on settlement of salary payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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, net of cash received of $129,531 and $769,879, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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">Payment of loan receivable - related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 note payable issued for acquisition of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForProceedsFromOtherLoansAndLeases" xlink:label="us-gaap_PaymentsForProceedsFromOtherLoansAndLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromOtherLoansAndLeases" xlink:to="us-gaap_PaymentsForProceedsFromOtherLoansAndLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForProceedsFromOtherLoansAndLeases_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/2025/elts/us-gaap-2025.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/2009/role/negatedLabel" 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/2025/elts/us-gaap-2025.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 common stock payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from stock purchase option</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2009/role/negatedLabel" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsToMinorityShareholders" xlink:label="us-gaap_ProceedsFromPaymentsToMinorityShareholders" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsToMinorityShareholders" xlink:to="us-gaap_ProceedsFromPaymentsToMinorityShareholders_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ProceedsFromPaymentsToMinorityShareholders_lbl" xml:lang="en-US">Dividend paid to non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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 for settlement of salary payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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: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-20250930.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-20250930.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-20250930.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="iqst-20250930.xsd#IQST_StockPayableForAcquisitionOfSubsidiary" xlink:label="IQST_StockPayableForAcquisitionOfSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockPayableForAcquisitionOfSubsidiary" xlink:to="IQST_StockPayableForAcquisitionOfSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_StockPayableForAcquisitionOfSubsidiary_lbl" xml:lang="en-US">Stock payable for acquisition of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" xlink:label="IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" xlink:to="IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance_lbl" xml:lang="en-US">Purchase of vehicle with financing loan and a related party advance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl" xml:lang="en-US">Goodwill and Intangible Assets Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 6 &#8211; INTANGIBLE ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="us-gaap_PayablesAndAccrualsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PayablesAndAccrualsAbstract" xlink:to="us-gaap_PayablesAndAccrualsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PayablesAndAccrualsAbstract_lbl" xml:lang="en-US">Payables and Accruals [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" xlink:label="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" xlink:to="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_lbl" xml:lang="en-US">NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 8 - LOANS PAYABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 9 - CONVERTIBLE LOANS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 10 &#8211; STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 11 - RELATED PARTY TRANSACTIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 12 &#8211; COMMITMENTS AND CONTINGENCIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 13 &#8211; ACQUISITION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 14 - SEGMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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 15 &#8211; SUBSEQUENT EVENTS.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="iqst-20250930.xsd#IQST_ReverseStockSplitPolicyTextBlock" xlink:label="IQST_ReverseStockSplitPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ReverseStockSplitPolicyTextBlock" xlink:to="IQST_ReverseStockSplitPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ReverseStockSplitPolicyTextBlock_lbl" xml:lang="en-US">Reverse stock split</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="us-gaap_CostOfSalesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesPolicyTextBlock" xlink:to="us-gaap_CostOfSalesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="iqst-20250930.xsd#IQST_NetLossAttributedToCommonStockholdersOfIqstel" xlink:label="IQST_NetLossAttributedToCommonStockholdersOfIqstel" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NetLossAttributedToCommonStockholdersOfIqstel" xlink:to="IQST_NetLossAttributedToCommonStockholdersOfIqstel_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NetLossAttributedToCommonStockholdersOfIqstel_lbl" xml:lang="en-US">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock" xlink:label="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Indefinite-Lived Intangible Assets [Table Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:to="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_lbl" xml:lang="en-US">NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_lbl" xml:lang="en-US">NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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 8 - LOANS PAYABLE - Schedule of Loans Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ConvertibleLoansTextBlock" xlink:label="IQST_ConvertibleLoansTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleLoansTextBlock" xlink:to="IQST_ConvertibleLoansTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleLoansTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.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="iqst-20250930.xsd#IQST_UndiclaredDividendOnSeriesDPreferred" xlink:label="IQST_UndiclaredDividendOnSeriesDPreferred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_UndiclaredDividendOnSeriesDPreferred" xlink:to="IQST_UndiclaredDividendOnSeriesDPreferred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_UndiclaredDividendOnSeriesDPreferred_lbl" xml:lang="en-US">Undeclared divided on Series D Preferred Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:label="us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:to="us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_lbl" xml:lang="en-US">Net loss attributed to common stockholders of IQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfProductInformationTable" xlink:label="us-gaap_ScheduleOfProductInformationTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfProductInformationTable" xlink:to="us-gaap_ScheduleOfProductInformationTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfProductInformationTable_lbl" xml:lang="en-US">Nature of Operation, Product Information, Concentration of Risk [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProductInformationLineItems" xlink:label="us-gaap_ProductInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductInformationLineItems" xlink:to="us-gaap_ProductInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductInformationLineItems_lbl" xml:lang="en-US">Product Information [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xml:lang="en-US">Total property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Depreciation" xlink:label="us-gaap_Depreciation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xml:lang="en-US">Intangible Asset, Finite-Lived [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xml:lang="en-US">Finite-Lived Intangible Assets [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of Intangible Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_2_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths" xlink:to="us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths_lbl" xml:lang="en-US">Below Market Lease, Amortization Income, Year One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo" xlink:to="us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo_lbl" xml:lang="en-US">Below Market Lease, Amortization Income, Year Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearThree" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BelowMarketLeaseAmortizationIncomeYearThree" xlink:to="us-gaap_BelowMarketLeaseAmortizationIncomeYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearThree_lbl" xml:lang="en-US">Below Market Lease, Amortization Income, Year Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearFour" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BelowMarketLeaseAmortizationIncomeYearFour" xlink:to="us-gaap_BelowMarketLeaseAmortizationIncomeYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearFour_lbl" xml:lang="en-US">Below Market Lease, Amortization Income, Year Four</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearFive" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BelowMarketLeaseAmortizationIncomeYearFive" xlink:to="us-gaap_BelowMarketLeaseAmortizationIncomeYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeYearFive_lbl" xml:lang="en-US">Below Market Lease, Amortization Income, Year Five</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive" xlink:to="us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive_lbl" xml:lang="en-US">Below Market Lease, Amortization Income, after Year Five</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseNet" xlink:label="us-gaap_BelowMarketLeaseNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BelowMarketLeaseNet" xlink:to="us-gaap_BelowMarketLeaseNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BelowMarketLeaseNet_lbl" xml:lang="en-US">Below Market Lease, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpense" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpense" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpense_lbl" xml:lang="en-US">Cost provision</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestPayableCurrent" xlink:label="us-gaap_InterestPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPayableCurrent" xlink:to="us-gaap_InterestPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPayableCurrent_lbl" xml:lang="en-US">Accrued interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="us-gaap_AccruedSalariesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedSalariesCurrent" xlink:to="us-gaap_AccruedSalariesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedSalariesCurrent_lbl" xml:lang="en-US">Salary payable - management</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Salary payable and employee benefit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="us-gaap_OtherLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:to="us-gaap_FinanceLeaseLiabilityPaymentsDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Finance Lease, Liability, to be Paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeFinanceLeaseTermOfContract1" xlink:label="us-gaap_LesseeFinanceLeaseTermOfContract1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeFinanceLeaseTermOfContract1" xlink:to="us-gaap_LesseeFinanceLeaseTermOfContract1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeFinanceLeaseTermOfContract1_lbl" xml:lang="en-US">Lessee, Finance Lease, Term of Contract</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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: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/2025/elts/us-gaap-2025.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_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:to="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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: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/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNotesPayable" xlink:label="us-gaap_OtherNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNotesPayable_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/2025/elts/us-gaap-2025.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</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongTermNotesPayable" xlink:to="us-gaap_ConvertibleLongTermNotesPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConvertibleLongTermNotesPayable_2_lbl" xml:lang="en-US">Long-term convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="us-gaap_IncreaseDecreaseInOtherLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherLoans" xlink:to="us-gaap_IncreaseDecreaseInOtherLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherLoans_lbl" xml:lang="en-US">Increase (Decrease) in Other Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:label="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:to="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_lbl" xml:lang="en-US">Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForLoans" xlink:label="us-gaap_PaymentsForLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForLoans" xlink:to="us-gaap_PaymentsForLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForLoans_lbl" xml:lang="en-US">Payments for Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLongTermNotesPayable" xlink:label="us-gaap_OtherLongTermNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermNotesPayable" xlink:to="us-gaap_OtherLongTermNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLongTermNotesPayable_lbl" xml:lang="en-US">Other Notes Payable, Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="iqst-20250930.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="IQST_DebtConversionConvertedInstrumentAmount2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DebtConversionConvertedInstrumentAmount2" xlink:to="IQST_DebtConversionConvertedInstrumentAmount2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DebtConversionConvertedInstrumentAmount2_lbl" xml:lang="en-US">[custom:DebtConversionConvertedInstrumentAmount2]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFeeAmount" xlink:label="us-gaap_DebtInstrumentFeeAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFeeAmount" xlink:to="us-gaap_DebtInstrumentFeeAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFeeAmount_lbl" xml:lang="en-US">Debt Instrument, Fee Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xml:lang="en-US">Debt Instrument, Periodic Payment, Principal</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="iqst-20250930.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xml:lang="en-US">Gain (Loss) on Extinguishment of Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Units</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_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, Issued for Services</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, New Issues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:to="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_2_lbl" xml:lang="en-US">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GainLossOnSettlementOfSalaryPayable" xlink:label="IQST_GainLossOnSettlementOfSalaryPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_GainLossOnSettlementOfSalaryPayable" xlink:to="IQST_GainLossOnSettlementOfSalaryPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_GainLossOnSettlementOfSalaryPayable_lbl" xml:lang="en-US">[custom:GainLossOnSettlementOfSalaryPayable]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_StockIssuedForSettlementOfDebt" xlink:label="IQST_StockIssuedForSettlementOfDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedForSettlementOfDebt" xlink:to="IQST_StockIssuedForSettlementOfDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedForSettlementOfDebt_lbl" xml:lang="en-US">[custom:StockIssuedForSettlementOfDebt]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xml:lang="en-US">Related Party Transaction [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="us-gaap_RelatedPartyTransactionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties_lbl" xml:lang="en-US">Increase (Decrease) in Notes Receivable, Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:to="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_2_lbl" xml:lang="en-US">Proceeds from Collection of (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_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/2025/elts/us-gaap-2025.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">Increase (Decrease) in Notes Payable, Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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">Business Combination [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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 Combination [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionConsiderationTransferred" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionConsiderationTransferred" xlink:to="us-gaap_AssetAcquisitionConsiderationTransferred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferred_lbl" xml:lang="en-US">Asset Acquisition, Consideration Transferred</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, Acquisitions</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/2025/elts/us-gaap-2025.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">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_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/2025/elts/us-gaap-2025.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">Total identifiable assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:to="us-gaap_BusinessCombinationContingentConsiderationLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiability_lbl" xml:lang="en-US">Contract liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:to="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent_lbl" xml:lang="en-US">Line of credit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2009/role/negatedLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_lbl" xml:lang="en-US">Total liabilities assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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">Net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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">Non-controlling interest - 49%</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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">Total net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_lbl" xml:lang="en-US">Goodwill</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/label" xlink:label="us-gaap_NonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Other expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2009/role/negatedLabel" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:to="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1_lbl" xml:lang="en-US">Noncash or Part Noncash Acquisition, Interest Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_NoncashOrPartNoncashAcquisitionDescription" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashOrPartNoncashAcquisitionDescription" xlink:to="us-gaap_NoncashOrPartNoncashAcquisitionDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionDescription_lbl" xml:lang="en-US">Noncash or Part Noncash Acquisition, Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription" xlink:label="us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription" xlink:to="us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription_lbl" xml:lang="en-US">Restructuring and Related Cost, Business Combination, Planned Restructuring Activity, Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GeneralAndAdministrativeExpense_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_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_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_3_lbl" xml:lang="en-US">Other income (expense)</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_ProfitLoss" xlink:to="us-gaap_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProfitLoss_2_lbl" xml:lang="en-US">Net income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SalariesWagesAndOfficersCompensation" xlink:label="us-gaap_SalariesWagesAndOfficersCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalariesWagesAndOfficersCompensation" xlink:to="us-gaap_SalariesWagesAndOfficersCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalariesWagesAndOfficersCompensation_lbl" xml:lang="en-US">Salaries, wages and benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommunicationsAndInformationTechnology" xlink:label="us-gaap_CommunicationsAndInformationTechnology" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommunicationsAndInformationTechnology" xlink:to="us-gaap_CommunicationsAndInformationTechnology_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommunicationsAndInformationTechnology_lbl" xml:lang="en-US">Technology</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfessionalFees" xlink:label="us-gaap_ProfessionalFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalFees" xlink:to="us-gaap_ProfessionalFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalFees_lbl" xml:lang="en-US">Professional fees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LegalFees" xlink:label="us-gaap_LegalFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LegalFees_lbl" xml:lang="en-US">Legal and regulatory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TravelAndEntertainmentExpense" xlink:label="us-gaap_TravelAndEntertainmentExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TravelAndEntertainmentExpense" xlink:to="us-gaap_TravelAndEntertainmentExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TravelAndEntertainmentExpense_lbl" xml:lang="en-US">Travel and events</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" xlink:label="us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" xlink:to="us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_lbl" xml:lang="en-US">Public cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdvertisingExpense" xlink:label="us-gaap_AdvertisingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingExpense" xlink:to="us-gaap_AdvertisingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvertisingExpense_lbl" xml:lang="en-US">Advertising</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestAndFeeIncomeLoansTradeFinancing" xlink:label="us-gaap_InterestAndFeeIncomeLoansTradeFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndFeeIncomeLoansTradeFinancing" xlink:to="us-gaap_InterestAndFeeIncomeLoansTradeFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndFeeIncomeLoansTradeFinancing_lbl" xml:lang="en-US">Bank services and fees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/verboseLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeasesRentExpenseNet" xlink:label="us-gaap_OperatingLeasesRentExpenseNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseNet" xlink:to="us-gaap_OperatingLeasesRentExpenseNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesRentExpenseNet_lbl" xml:lang="en-US">Office, facility and other</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InsuranceCommissionsAndFees" xlink:label="us-gaap_InsuranceCommissionsAndFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InsuranceCommissionsAndFees" xlink:to="us-gaap_InsuranceCommissionsAndFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InsuranceCommissionsAndFees_lbl" xml:lang="en-US">Insurance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold" xlink:label="us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold" xlink:to="us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold_lbl" xml:lang="en-US">Stock-based compensation</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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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: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_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_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_ProfitLoss" xlink:to="us-gaap_ProfitLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_3_lbl" xml:lang="en-US">Net Income (Loss), Including 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_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">Cash Provided by (Used in) Operating Activity, Including Discontinued Operation</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">Cash Provided by (Used in) Investing Activity, Including Discontinued Operation</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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_2_lbl" xml:lang="en-US">Repayments of Related Party Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_2_lbl" xml:lang="en-US">Repayments of Convertible Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsToMinorityShareholders" xlink:to="us-gaap_ProceedsFromPaymentsToMinorityShareholders_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromPaymentsToMinorityShareholders_2_lbl" xml:lang="en-US">Proceeds from (Payments to) Noncontrolling Interests</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">Cash Provided by (Used in) Financing Activity, Including Discontinued Operation</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 Equivalent, Restricted Cash, and Restricted Cash Equivalent, Period Increase (Decrease), Including Exchange Rate Effect and Discontinued Operation</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 Equivalent, Restricted Cash, and Restricted Cash Equivalent, Continuing Operation</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="IQST_StockPayableForAcquisitionOfSubsidiary" xlink:to="IQST_StockPayableForAcquisitionOfSubsidiary_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockPayableForAcquisitionOfSubsidiary_2_lbl" xml:lang="en-US">StockPayableForAcquisitionOfSubsidiary</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesPolicyTextBlock" xlink:to="us-gaap_CostOfSalesPolicyTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_2_lbl" xml:lang="en-US">Cost of Goods and Service [Policy Text Block]</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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_2_lbl" xml:lang="en-US">Business Combination, Recognized Liability Assumed, Liability, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:to="us-gaap_BusinessCombinationContingentConsiderationLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiability_2_lbl" xml:lang="en-US">Business Combination, Contingent Consideration, Liability</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:to="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent_2_lbl" xml:lang="en-US">Business Combination, Contingent Consideration, Liability, Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_2_lbl" xml:lang="en-US">Business Combination, Recognized Liability Assumed, Liability</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_2_lbl" xml:lang="en-US">Business Combination, Recognized Asset Acquired to Liability Assumed, Excess (Less), and Goodwill, Less Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_2_lbl" xml:lang="en-US">Income Taxes Paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_2_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>7
<FILENAME>iqst-20250930_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: 6.3a -->
    <!-- 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="iqst-20250930.xsd#Cover" roleURI="http://iqstel.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#BalanceSheets" roleURI="http://iqstel.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#BalanceSheetsParenthetical" roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#StatementsOfOperations" roleURI="http://iqstel.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#StatementsOfChangesInStockholdersEquity" roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#ConsoolidatedStatementsOfCashFlows" roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusiness" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPolicies" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note3-GoingConcern" roleURI="http://iqstel.com/role/Note3-GoingConcern" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4PrepaidAndOtherCurrentAssets" roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipment" roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6IntangibleAssets" roleURI="http://iqstel.com/role/Note6IntangibleAssets" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7AccruedAndOtherCurrentLiabilities" roleURI="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable" roleURI="http://iqstel.com/role/Note8-LoansPayable" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoans" roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note10StockholdersEquity" roleURI="http://iqstel.com/role/Note10StockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note11-RelatedPartyTransactions" roleURI="http://iqstel.com/role/Note11-RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note12CommitmentsAndContingencies" roleURI="http://iqstel.com/role/Note12CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13Acquisition" roleURI="http://iqstel.com/role/Note13Acquisition" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-Segment" roleURI="http://iqstel.com/role/Note14-Segment" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note15SubsequentEvents." roleURI="http://iqstel.com/role/Note15SubsequentEvents." />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusinessPolicies" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesTables" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4PrepaidAndOtherCurrentAssetsTables" roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipmentTables" roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6IntangibleAssetsTables" roleURI="http://iqstel.com/role/Note6IntangibleAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7AccruedAndOtherCurrentLiabilitiesTables" roleURI="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayableTables" roleURI="http://iqstel.com/role/Note8-LoansPayableTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoansTables" roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13AcquisitionTables" roleURI="http://iqstel.com/role/Note13AcquisitionTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-SegmentTables" roleURI="http://iqstel.com/role/Note14-SegmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" roleURI="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note5PropertyAndEquipmentDetailsNarrative" roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" roleURI="http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" roleURI="http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note7-AccruedAndOtherCurrentLiabilitiesDetails" roleURI="http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable-ScheduleOfLoansPayableDetails" roleURI="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" roleURI="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" roleURI="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note8-LoansPayableDetailsNarrative" roleURI="http://iqstel.com/role/Note8-LoansPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" roleURI="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note9-ConvertibleLoansDetailsNarrative" roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note10StockholdersEquityDetailsNarrative" roleURI="http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note11-RelatedPartyTransactionsDetailsNarrative" roleURI="http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note12CommitmentsAndContingenciesDetailsNarrative" roleURI="http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" roleURI="http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note13AcquisitionDetailsNarrative" roleURI="http://iqstel.com/role/Note13AcquisitionDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iqst-20250930.xsd#Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" roleURI="http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" />
    <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/2025/dei-2025.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesTable" xlink:label="loc_deiEntityAddressesTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressesTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesLineItems" xlink:label="loc_deiEntityAddressesLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesTable" xlink:to="loc_deiEntityAddressesLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesAddressTypeAxis" xlink:label="loc_deiEntityAddressesAddressTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesTable" xlink:to="loc_deiEntityAddressesAddressTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AddressTypeDomain" xlink:label="loc_deiAddressTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesAddressTypeAxis" xlink:to="loc_deiAddressTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_FormerAddressMember" xlink:label="loc_deiFormerAddressMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiAddressTypeDomain" xlink:to="loc_deiFormerAddressMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityAddressesLineItems" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember" />
      <link:presentationArc order="90" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiability" xlink:label="loc_us-gaapContractWithCustomerLiability" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapContractWithCustomerLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent" />
      <link:presentationArc order="190" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:presentationArc order="200" 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/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:presentationArc order="210" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:presentationArc order="220" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" />
      <link:presentationArc order="230" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiabilityNoncurrent" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiabilityNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="250" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:presentationArc order="270" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:presentationArc order="280" 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/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="290" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="300" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="360" 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/2025/elts/us-gaap-2025.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="380" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="390" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember" />
      <link:presentationArc order="90" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="40" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="50" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.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-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-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/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossRelatedToLitigationSettlement" xlink:label="loc_us-gaapGainLossRelatedToLitigationSettlement" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapGainLossRelatedToLitigationSettlement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="140" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="150" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="160" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="170" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:presentationArc order="180" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAttributableToParentDiluted" xlink:label="loc_us-gaapNetIncomeLossAttributableToParentDiluted" />
      <link:presentationArc order="190" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" />
      <link:presentationArc order="200" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="220" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:presentationArc order="230" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="240" 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/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaapEarningsPerShareDiluted" />
      <link:presentationArc order="250" 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-20250930.xsd#IQST_WeightedAverageNumberOfShareOutstandingBasic" xlink:label="loc_IQSTWeightedAverageNumberOfShareOutstandingBasic" />
      <link:presentationArc order="260" 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/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="40" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="50" 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/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember" />
      <link:presentationArc order="90" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesDPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits" />
      <link:presentationArc order="50" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_DividendToNonControllingInterest" xlink:label="loc_IQSTDividendToNonControllingInterest" />
      <link:presentationArc order="90" 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-20250930.xsd#IQST_DividendToNonControllingInterestShares" xlink:label="loc_IQSTDividendToNonControllingInterestShares" />
      <link:presentationArc order="100" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="110" 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="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther" />
      <link:presentationArc order="140" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="150" 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-20250930.xsd#IQST_StockIssuedDuringPeriodValueReverseStockSplits" xlink:label="loc_IQSTStockIssuedDuringPeriodValueReverseStockSplits" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueReverseStockSplits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue" xlink:label="loc_IQSTSeriesDPreferredStockIssuedForSettlementOfDebtValue" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesDPreferredStockIssuedForSettlementOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredStockIssuedForSettlementofDebt" xlink:label="loc_IQSTSeriesDPreferredStockIssuedForSettlementofDebt" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTSeriesDPreferredStockIssuedForSettlementofDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="220" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="230" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:presentationArc order="240" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
      <link:presentationArc order="250" 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-20250930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="260" 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-20250930.xsd#IQST_ResolutionOfDerivativeLiabilitiesShares" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesShares" />
      <link:presentationArc order="270" 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="iqst-20250930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue" />
      <link:presentationArc order="280" 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-20250930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares" />
      <link:presentationArc order="290" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="300" 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/2025/elts/us-gaap-2025.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_2" />
      <link:presentationArc order="310" 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 (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossRelatedToLitigationSettlement" xlink:label="loc_us-gaapGainLossRelatedToLitigationSettlement" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapGainLossRelatedToLitigationSettlement" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="100" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="110" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:presentationArc order="120" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="130" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:presentationArc order="200" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:presentationArc order="210" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="220" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="230" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:presentationArc order="240" 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/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:presentationArc order="250" 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/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForProceedsFromOtherLoansAndLeases" xlink:label="loc_us-gaapPaymentsForProceedsFromOtherLoansAndLeases" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsForProceedsFromOtherLoansAndLeases" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfOtherLongTermDebt" />
      <link:presentationArc order="290" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:presentationArc order="300" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfMediumTermNotes" xlink:label="loc_us-gaapProceedsFromIssuanceOfMediumTermNotes" />
      <link:presentationArc order="320" 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/2025/elts/us-gaap-2025.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" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsToMinorityShareholders" xlink:label="loc_us-gaapProceedsFromPaymentsToMinorityShareholders" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromPaymentsToMinorityShareholders" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="350" 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/2025/elts/us-gaap-2025.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="360" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="370" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="380" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2" />
      <link:presentationArc order="390" 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/2025/elts/us-gaap-2025.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="400" 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/2025/elts/us-gaap-2025.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="410" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="420" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:presentationArc order="430" 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-20250930.xsd#IQST_SeriesBPreferredStockIssuedAsDividend" xlink:label="loc_IQSTSeriesBPreferredStockIssuedAsDividend" />
      <link:presentationArc order="440" 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="iqst-20250930.xsd#IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue" xlink:label="loc_IQSTSeriesDPreferredStockIssuedForSettlementOfDebtValue" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTSeriesDPreferredStockIssuedForSettlementOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:presentationArc order="470" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="480" 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-20250930.xsd#IQST_CashlessWarrantsExercised" xlink:label="loc_IQSTCashlessWarrantsExercised" />
      <link:presentationArc order="490" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="510" 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-20250930.xsd#IQST_NotePayableIssuedForAcquisitionOfSubsidiary" xlink:label="loc_IQSTNotePayableIssuedForAcquisitionOfSubsidiary" />
      <link:presentationArc order="520" 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-20250930.xsd#IQST_ContingentLiabilityForAcquisitionOfSubsidiary" xlink:label="loc_IQSTContingentLiabilityForAcquisitionOfSubsidiary" />
      <link:presentationArc order="530" 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:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_StockPayableForAcquisitionOfSubsidiary" xlink:label="loc_IQSTStockPayableForAcquisitionOfSubsidiary" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTStockPayableForAcquisitionOfSubsidiary" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" xlink:label="loc_IQSTPurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTPurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="999007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="999008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="999009 - Disclosure - NOTE 3 - GOING CONCERN">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="999010 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="999011 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note6IntangibleAssets" xlink:title="999012 - Disclosure - NOTE 6 &#8211; INTANGIBLE ASSETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="loc_us-gaapIntangibleAssetsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapIntangibleAssetsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities" xlink:title="999013 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="loc_us-gaapPayablesAndAccrualsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" xlink:label="loc_us-gaapAccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapAccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable" xlink:title="999014 - Disclosure - NOTE 8 - LOANS PAYABLE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note9-ConvertibleLoans" xlink:title="999015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapConvertibleDebtTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10StockholdersEquity" xlink:title="999016 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note11-RelatedPartyTransactions" xlink:title="999017 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note12CommitmentsAndContingencies" xlink:title="999018 - Disclosure - NOTE 12 &#8211; COMMITMENTS AND CONTINGENCIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note13Acquisition" xlink:title="999019 - Disclosure - NOTE 13 &#8211; ACQUISITION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="loc_us-gaapBusinessCombinationDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-Segment" xlink:title="999020 - Disclosure - NOTE 14 - SEGMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note15SubsequentEvents." xlink:title="999021 - Disclosure - NOTE 15 &#8211; SUBSEQUENT EVENTS.">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="999022 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="999023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="loc_us-gaapConsolidationPolicyTextBlock" />
      <link:presentationArc order="10" 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/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="loc_us-gaapBusinessCombinationsPolicy" />
      <link:presentationArc order="20" 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="iqst-20250930.xsd#IQST_ReverseStockSplitPolicyTextBlock" xlink:label="loc_IQSTReverseStockSplitPolicyTextBlock" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_IQSTReverseStockSplitPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_UseOfEstimates" xlink:label="loc_us-gaapUseOfEstimates" />
      <link:presentationArc order="40" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" />
      <link:presentationArc order="50" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:label="loc_us-gaapAccountsReceivableAllowanceForCreditLossTableTextBlock" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaapEarningsPerSharePolicyTextBlock" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="loc_us-gaapConcentrationRiskDisclosureTextBlock" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="loc_us-gaapFairValueOfFinancialInstrumentsPolicy" />
      <link:presentationArc order="90" 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/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaapRevenueRecognitionPolicyTextBlock" />
      <link:presentationArc order="100" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="loc_us-gaapCostOfSalesPolicyTextBlock" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCostOfSalesPolicyTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:title="999024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NetLossAttributedToCommonStockholdersOfIqstel" xlink:label="loc_IQSTNetLossAttributedToCommonStockholdersOfIqstel" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_IQSTNetLossAttributedToCommonStockholdersOfIqstel" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:title="999025 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="999026 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/Note6IntangibleAssetsTables" xlink:title="999027 - Disclosure - NOTE 6 &#8211; INTANGIBLE ASSETS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock" xlink:label="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:label="loc_us-gaapScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables" xlink:title="999028 - Disclosure - NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="loc_us-gaapPayablesAndAccrualsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:label="loc_us-gaapScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayableTables" xlink:title="999029 - Disclosure - NOTE 8 - LOANS PAYABLE (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.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/Note9-ConvertibleLoansTables" xlink:title="999030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ConvertibleLoansTextBlock" xlink:label="loc_IQSTConvertibleLoansTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTConvertibleLoansTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="loc_us-gaapScheduleOfDebtTableTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfDebtTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13AcquisitionTables" xlink:title="999031 - Disclosure - NOTE 13 &#8211; ACQUISITION (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/Note14-SegmentTables" xlink:title="999032 - Disclosure - NOTE 14 - SEGMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="999033 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="loc_deiEntityIncorporationDateOfIncorporation" />
      <link:presentationArc order="0" 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-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails" xlink:title="999034 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAttributableToParentDiluted" xlink:label="loc_us-gaapNetIncomeLossAttributableToParentDiluted" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapNetIncomeLossAttributableToParentDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_UndiclaredDividendOnSeriesDPreferred" xlink:label="loc_IQSTUndiclaredDividendOnSeriesDPreferred" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_IQSTUndiclaredDividendOnSeriesDPreferred" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_WeightedAverageNumberOfShareOutstandingBasic" xlink:label="loc_IQSTWeightedAverageNumberOfShareOutstandingBasic" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_IQSTWeightedAverageNumberOfShareOutstandingBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaapEarningsPerShareDiluted" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapEarningsPerShareDiluted" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfProductInformationTable" xlink:label="loc_us-gaapScheduleOfProductInformationTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfProductInformationTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProductInformationLineItems" xlink:label="loc_us-gaapProductInformationLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfProductInformationTable" xlink:to="loc_us-gaapProductInformationLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaapConcentrationRiskByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfProductInformationTable" xlink:to="loc_us-gaapConcentrationRiskByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThirtyOneCustomersMember" xlink:label="loc_IQSTThirtyOneCustomersMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTThirtyOneCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TwentyTwoCustomersMember" xlink:label="loc_IQSTTwentyTwoCustomersMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTTwentyTwoCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NoBadDebtRiskMember" xlink:label="loc_IQSTNoBadDebtRiskMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTNoBadDebtRiskMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TwentyFiveCustomersAccountsReceivableMember" xlink:label="loc_IQSTTwentyFiveCustomersAccountsReceivableMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTTwentyFiveCustomersAccountsReceivableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ElevenCustomersAccountsReceivableMember" xlink:label="loc_IQSTElevenCustomersAccountsReceivableMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTElevenCustomersAccountsReceivableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_LargestCustomerAccountsReceivableMember" xlink:label="loc_IQSTLargestCustomerAccountsReceivableMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_IQSTLargestCustomerAccountsReceivableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_us-gaapConcentrationRiskByBenchmarkAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfProductInformationTable" xlink:to="loc_us-gaapConcentrationRiskByBenchmarkAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaapConcentrationRiskBenchmarkDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:to="loc_us-gaapConcentrationRiskBenchmarkDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_MajorCustomersMember" xlink:label="loc_IQSTMajorCustomersMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskBenchmarkDomain" xlink:to="loc_IQSTMajorCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductInformationLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductInformationLineItems" 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="999036 - 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/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="999037 - 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/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_VehiclesMember" xlink:label="loc_us-gaapVehiclesMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapVehiclesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="999038 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaapDepreciation" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapDepreciation" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails" xlink:title="999039 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:label="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GasRegulatorMember" xlink:label="loc_IQSTGasRegulatorMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTGasRegulatorMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_InterconnectionAgreementsMember" xlink:label="loc_IQSTInterconnectionAgreementsMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTInterconnectionAgreementsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_TotalMember" xlink:label="loc_IQSTTotalMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTTotalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails" xlink:title="999040 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths" xlink:label="loc_us-gaapBelowMarketLeaseAmortizationIncomeNextTwelveMonths" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapBelowMarketLeaseAmortizationIncomeNextTwelveMonths" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo" xlink:label="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearTwo" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearTwo" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearThree" xlink:label="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearThree" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearThree" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearFour" xlink:label="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearFour" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearFour" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeYearFive" xlink:label="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearFive" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapBelowMarketLeaseAmortizationIncomeYearFive" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive" xlink:label="loc_us-gaapBelowMarketLeaseAmortizationIncomeAfterYearFive" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapBelowMarketLeaseAmortizationIncomeAfterYearFive" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BelowMarketLeaseNet" xlink:label="loc_us-gaapBelowMarketLeaseNet" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapBelowMarketLeaseNet" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails" xlink:title="999041 - Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="loc_us-gaapPayablesAndAccrualsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpense" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapInterestPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapAccruedSalariesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPayablesAndAccrualsAbstract" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="999042 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.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-20250930.xsd#IQST_PromissoryNoteTwoMember" xlink:label="loc_IQSTPromissoryNoteTwoMember" />
      <link:presentationArc order="70" 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-20250930.xsd#IQST_PromissoryNoteQXTELMember" xlink:label="loc_IQSTPromissoryNoteQXTELMember" />
      <link:presentationArc order="100" 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-20250930.xsd#IQST_PromissoryNoteThreeMember" xlink:label="loc_IQSTPromissoryNoteThreeMember" />
      <link:presentationArc order="130" 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-20250930.xsd#IQST_PromissoryNoteFourMember" xlink:label="loc_IQSTPromissoryNoteFourMember" />
      <link:presentationArc order="140" 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-20250930.xsd#IQST_PromissoryNoteFiveMember" xlink:label="loc_IQSTPromissoryNoteFiveMember" />
      <link:presentationArc order="180" 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-20250930.xsd#IQST_PromissoryNoteSixMember" xlink:label="loc_IQSTPromissoryNoteSixMember" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteSixMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteQXTELTwoMember" xlink:label="loc_IQSTPromissoryNoteQXTELTwoMember" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteQXTELTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteEightMember" xlink:label="loc_IQSTPromissoryNoteEightMember" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteEightMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteNineMember" xlink:label="loc_IQSTPromissoryNoteNineMember" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteNineMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteTenMember" xlink:label="loc_IQSTPromissoryNoteTenMember" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteTenMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FinancingLoanMember" xlink:label="loc_IQSTFinancingLoanMember" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFinancingLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteThirteenMember" xlink:label="loc_IQSTPromissoryNoteThirteenMember" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteThirteenMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeFinanceLeaseTermOfContract1" xlink:label="loc_us-gaapLesseeFinanceLeaseTermOfContract1" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLesseeFinanceLeaseTermOfContract1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="999043 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member" />
      <link:presentationArc order="30" 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-20250930.xsd#IQST_MinorityShareholderOfQXTELMember" xlink:label="loc_IQSTMinorityShareholderOfQXTELMember" />
      <link:presentationArc order="50" 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="iqst-20250930.xsd#IQST_NotesIssuedJuneThroughOctober2024Member" xlink:label="loc_IQSTNotesIssuedJuneThroughOctober2024Member" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssuedJuneThroughOctober2024Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThreeNotesPayableSettlementMember" xlink:label="loc_IQSTThreeNotesPayableSettlementMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThreeNotesPayableSettlementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FourNotesPayableSettlementMember" xlink:label="loc_IQSTFourNotesPayableSettlementMember" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFourNotesPayableSettlementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_NotesIssuedApril2023Member" xlink:label="loc_IQSTNotesIssuedApril2023Member" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssuedApril2023Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FutureReceiptsLoanMember" xlink:label="loc_IQSTFutureReceiptsLoanMember" />
      <link:presentationArc order="170" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_FiveNotesPayableSettlementMember" xlink:label="loc_IQSTFiveNotesPayableSettlementMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTFiveNotesPayableSettlementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="110" 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="iqst-20250930.xsd#IQST_FourNotesPayableSettlementMember" xlink:label="loc_IQSTFourNotesPayableSettlementMember_2" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTFourNotesPayableSettlementMember_2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="150" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember" />
      <link:presentationArc order="110" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:presentationArc order="10" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="40" 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/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:title="999044 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_ConvertibleNotesPayable2024Member" xlink:label="loc_IQSTConvertibleNotesPayable2024Member" />
      <link:presentationArc order="10" 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-20250930.xsd#IQST_ConvertibleNotesPayable2025Member" xlink:label="loc_IQSTConvertibleNotesPayable2025Member" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesPayable2025Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.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-20250930.xsd#IQST_Feb26ThirdPartyLoanOneMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanOneMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March7ThirdPartyLoanOneMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanOneMember" />
      <link:presentationArc order="100" 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-20250930.xsd#IQST_Feb26ThirdPartyLoanOneFirstPaymentMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanOneFirstPaymentMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanOneFirstPaymentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanTwoMember" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanTwoFirstPaymentMember" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanTwoFirstPaymentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember" xlink:label="loc_IQSTFeb26ThirdPartyLoanTwoFourPaymentsMember" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFeb26ThirdPartyLoanTwoFourPaymentsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_March4ThirdPartyLoanMember" xlink:label="loc_IQSTMarch4ThirdPartyLoanMember" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch4ThirdPartyLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1OutstandingMember" xlink:label="loc_IQSTM2BSPATranche1OutstandingMember" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1OutstandingMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1Member" xlink:label="loc_IQSTM2BSPATranche1Member" />
      <link:presentationArc order="200" 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-20250930.xsd#IQST_M2BSPATranche2Member" xlink:label="loc_IQSTM2BSPATranche2Member" />
      <link:presentationArc order="210" 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-20250930.xsd#IQST_M2BSPATranche3Member" xlink:label="loc_IQSTM2BSPATranche3Member" />
      <link:presentationArc order="230" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNotesPayable" xlink:label="loc_us-gaapOtherNotesPayable" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOtherNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="loc_us-gaapConvertibleNotesPayable" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="50" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment" />
      <link:presentationArc order="90" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-LoansPayableDetailsNarrative" xlink:title="999045 - Disclosure - NOTE 8 - LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_ThirdPartyLoansMember" xlink:label="loc_IQSTThirdPartyLoansMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PromissoryNoteQXTELTwoMember" xlink:label="loc_IQSTPromissoryNoteQXTELTwoMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteQXTELTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.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-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_GlobetopperLLCMember" xlink:label="loc_IQSTGlobetopperLLCMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="loc_us-gaapIncreaseDecreaseInOtherLoans" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInOtherLoans" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:label="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForLoans" xlink:label="loc_us-gaapPaymentsForLoans" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapPaymentsForLoans" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLongTermNotesPayable" xlink:label="loc_us-gaapOtherLongTermNotesPayable" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOtherLongTermNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="50" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:presentationArc order="60" 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/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details" xlink:title="999046 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_March7ThirdPartyLoanOneMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanOneMember" />
      <link:presentationArc order="10" 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-20250930.xsd#IQST_March7ThirdPartyLoanTwoMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoMember" />
      <link:presentationArc order="50" 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-20250930.xsd#IQST_March7ThirdPartyLoanTwoOnePaymentMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoOnePaymentMember" />
      <link:presentationArc order="90" 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-20250930.xsd#IQST_March7ThirdPartyLoanTwoFourPaymentsMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoFourPaymentsMember" />
      <link:presentationArc order="100" 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-20250930.xsd#IQST_July10ThirdPartyLoanMember" xlink:label="loc_IQSTJuly10ThirdPartyLoanMember" />
      <link:presentationArc order="110" 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-20250930.xsd#IQST_July10ThirdPartyLoanThreeMember" xlink:label="loc_IQSTJuly10ThirdPartyLoanThreeMember" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTJuly10ThirdPartyLoanThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_September16ThirdPartyLoanMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanMember" />
      <link:presentationArc order="170" 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-20250930.xsd#IQST_September16ThirdPartyLoanFourMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanFourMember" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_September16ThirdPartyLoanFourSecondMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanFourSecondMember" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanFourSecondMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_October14ThirdPartyLoanFiveMember" xlink:label="loc_IQSTOctober14ThirdPartyLoanFiveMember" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTOctober14ThirdPartyLoanFiveMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_December6ThirdPartyLoanSixMember" xlink:label="loc_IQSTDecember6ThirdPartyLoanSixMember" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDecember6ThirdPartyLoanSixMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment" />
      <link:presentationArc order="40" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentDateOfFirstRequiredPayment1" xlink:label="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="999047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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-20250930.xsd#IQST_OneNoteholderConvertibleDebtMember" xlink:label="loc_IQSTOneNoteholderConvertibleDebtMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTOneNoteholderConvertibleDebtMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_ThirdPartyConvertibleDebtMember" xlink:label="loc_IQSTThirdPartyConvertibleDebtMember" />
      <link:presentationArc order="50" 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-20250930.xsd#IQST_SecondNoteholderConvertibleDebtMember" xlink:label="loc_IQSTSecondNoteholderConvertibleDebtMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSecondNoteholderConvertibleDebtMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SecondThirdPartyConvertibleDebtMember" xlink:label="loc_IQSTSecondThirdPartyConvertibleDebtMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSecondThirdPartyConvertibleDebtMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_June2024February2025TwoConvertibleNotesMember" xlink:label="loc_IQSTJune2024February2025TwoConvertibleNotesMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTJune2024February2025TwoConvertibleNotesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BNotesMember" xlink:label="loc_IQSTM2BNotesMember" />
      <link:presentationArc order="130" 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="iqst-20250930.xsd#IQST_M2BSPAMember" xlink:label="loc_IQSTM2BSPAMember" />
      <link:presentationArc order="140" 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-20250930.xsd#IQST_M2BSPATranche1OutstandingMember" xlink:label="loc_IQSTM2BSPATranche1OutstandingMember" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1OutstandingMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_M2BSPATranche1Member" xlink:label="loc_IQSTM2BSPATranche1Member" />
      <link:presentationArc order="170" 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-20250930.xsd#IQST_M2BSPATranche2Member" xlink:label="loc_IQSTM2BSPATranche2Member" />
      <link:presentationArc order="190" 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-20250930.xsd#IQST_M2BSPATranche3Member" xlink:label="loc_IQSTM2BSPATranche3Member" />
      <link:presentationArc order="200" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_M2BExtensionMember" xlink:label="loc_IQSTM2BExtensionMember" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTM2BExtensionMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapRestrictedStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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="iqst-20250930.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="loc_IQSTDebtConversionConvertedInstrumentAmount2" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentAmount2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" />
      <link:presentationArc order="30" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFeeAmount" xlink:label="loc_us-gaapDebtInstrumentFeeAmount" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFeeAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="100" 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/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromUnsecuredNotesPayable" xlink:label="loc_us-gaapProceedsFromUnsecuredNotesPayable" />
      <link:presentationArc order="110" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" />
      <link:presentationArc order="120" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="130" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaapDebtInstrumentConvertibleConversionPrice1" />
      <link:presentationArc order="140" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="150" 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="iqst-20250930.xsd#IQST_DebtInstrumentOriginalIssueDiscount" xlink:label="loc_IQSTDebtInstrumentOriginalIssueDiscount" />
      <link:presentationArc order="160" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTerm" xlink:label="loc_us-gaapDebtInstrumentTerm" />
      <link:presentationArc order="170" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage" />
      <link:presentationArc order="180" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="190" 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/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative" xlink:title="999048 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_PreSplitAuthorizedMember" xlink:label="loc_IQSTPreSplitAuthorizedMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTPreSplitAuthorizedMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_DirectorsIssuanceMember" xlink:label="loc_IQSTDirectorsIssuanceMember" />
      <link:presentationArc order="50" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-20250930.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-20250930.xsd#IQST_DebtSettlementMember" xlink:label="loc_IQSTDebtSettlementMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTDebtSettlementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="170" 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="iqst-20250930.xsd#IQST_CEOAndCFOSalaryPayableMember" xlink:label="loc_IQSTCEOAndCFOSalaryPayableMember" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTCEOAndCFOSalaryPayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesDPreferredIssuanceMember" xlink:label="loc_IQSTSeriesDPreferredIssuanceMember" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTSeriesDPreferredIssuanceMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember" />
      <link:presentationArc order="210" 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-20250930.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember" />
      <link:presentationArc order="260" 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/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember" />
      <link:presentationArc order="280" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="70" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesReverseStockSplits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="130" 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/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="140" 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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="150" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="160" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParticipationRights" xlink:label="loc_us-gaapPreferredStockParticipationRights" />
      <link:presentationArc order="170" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights" />
      <link:presentationArc order="180" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="190" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="200" 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/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockRedemptionTerms" xlink:label="loc_us-gaapPreferredStockRedemptionTerms" />
      <link:presentationArc order="210" 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/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GainLossOnSettlementOfSalaryPayable" xlink:label="loc_IQSTGainLossOnSettlementOfSalaryPayable" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTGainLossOnSettlementOfSalaryPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_StockIssuedForSettlementOfDebt" xlink:label="loc_IQSTStockIssuedForSettlementOfDebt" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTStockIssuedForSettlementOfDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative" xlink:title="999049 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_RelatedPartyOneMember" xlink:label="loc_IQSTRelatedPartyOneMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTRelatedPartyOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_VehicleLoanMember" xlink:label="loc_IQSTVehicleLoanMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTVehicleLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="60" 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="iqst-20250930.xsd#IQST_CEOAndCFOSalaryPayableMember" xlink:label="loc_IQSTCEOAndCFOSalaryPayableMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTCEOAndCFOSalaryPayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:label="loc_us-gaapLoansAndLeasesReceivableRelatedParties" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" 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/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:label="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTSeriesBPreferredStockIssuedForSalaryPayableSettlementValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GainLossOnSettlementOfSalaryPayable" xlink:label="loc_IQSTGainLossOnSettlementOfSalaryPayable" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTGainLossOnSettlementOfSalaryPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ManagementFeeExpense" xlink:label="loc_us-gaapManagementFeeExpense" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapManagementFeeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative" xlink:title="999050 - Disclosure - NOTE 12 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails" xlink:title="999051 - Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_GlobetopperLLCMember" xlink:label="loc_IQSTGlobetopperLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionConsiderationTransferred" xlink:label="loc_us-gaapAssetAcquisitionConsiderationTransferred" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAssetAcquisitionConsiderationTransferred" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLongTermNotesPayable" xlink:label="loc_us-gaapOtherLongTermNotesPayable" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOtherLongTermNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" />
      <link:presentationArc order="30" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="40" 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/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails" xlink:title="999052 - Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapBusinessCombinationAndAssetAcquisitionAbstract" 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/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiability" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiability" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiabilityNoncurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails" xlink:title="999053 - Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13AcquisitionDetailsNarrative" xlink:title="999054 - Disclosure - NOTE 13 &#8211; ACQUISITION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_GlobetopperLLCMember" xlink:label="loc_IQSTGlobetopperLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_GlobetopperPurchasePriceMember" xlink:label="loc_IQSTGlobetopperPurchasePriceMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTGlobetopperPurchasePriceMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionInterestAcquired1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AcquisitionCosts" xlink:label="loc_us-gaapAcquisitionCosts" />
      <link:presentationArc order="10" 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/2025/elts/us-gaap-2025.xsd#us-gaap_NoncashOrPartNoncashAcquisitionDescription" xlink:label="loc_us-gaapNoncashOrPartNoncashAcquisitionDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNoncashOrPartNoncashAcquisitionDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription" xlink:label="loc_us-gaapBusinessAcquisitionPlannedRestructuringActivitiesDescription" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionPlannedRestructuringActivitiesDescription" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails" xlink:title="999055 - Disclosure - NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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-20250930.xsd#IQST_TelecomMember" xlink:label="loc_IQSTTelecomMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTTelecomMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_FintechMember" xlink:label="loc_IQSTFintechMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTFintechMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CorporateMember" xlink:label="loc_us-gaapCorporateMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_us-gaapCorporateMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_IndustrialEliminationMember" xlink:label="loc_IQSTIndustrialEliminationMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTIndustrialEliminationMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20250930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember" />
      <link:presentationArc order="110" 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-20250930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember" />
      <link:presentationArc order="120" 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-20250930.xsd#IQST_UnitedKingdomMember" xlink:label="loc_IQSTUnitedKingdomMember" />
      <link:presentationArc order="130" 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-20250930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember" />
      <link:presentationArc order="140" 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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-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/2025/elts/us-gaap-2025.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-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/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="60" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="80" 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/2025/elts/us-gaap-2025.xsd#us-gaap_SalariesWagesAndOfficersCompensation" xlink:label="loc_us-gaapSalariesWagesAndOfficersCompensation" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapSalariesWagesAndOfficersCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommunicationsAndInformationTechnology" xlink:label="loc_us-gaapCommunicationsAndInformationTechnology" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCommunicationsAndInformationTechnology" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfessionalFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LegalFees" xlink:label="loc_us-gaapLegalFees" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLegalFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TravelAndEntertainmentExpense" xlink:label="loc_us-gaapTravelAndEntertainmentExpense" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapTravelAndEntertainmentExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" xlink:label="loc_us-gaapPublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapPublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdvertisingExpense" xlink:label="loc_us-gaapAdvertisingExpense" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAdvertisingExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestAndFeeIncomeLoansTradeFinancing" xlink:label="loc_us-gaapInterestAndFeeIncomeLoansTradeFinancing" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapInterestAndFeeIncomeLoansTradeFinancing" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeasesRentExpenseNet" xlink:label="loc_us-gaapOperatingLeasesRentExpenseNet" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingLeasesRentExpenseNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InsuranceCommissionsAndFees" xlink:label="loc_us-gaapInsuranceCommissionsAndFees" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapInsuranceCommissionsAndFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold" xlink:label="loc_us-gaapCompensationExpenseExcludingCostOfGoodAndServiceSold" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCompensationExpenseExcludingCostOfGoodAndServiceSold" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" 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/2025/elts/us-gaap-2025.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="230" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="240" 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/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:presentationArc order="250" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract" />
      <link:presentationArc order="260" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="270" 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/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:presentationArc order="280" 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: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">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in"><B>CERTIFICATIONS</B></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">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, 2025 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, 2025</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: Chief 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">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in"><B>CERTIFICATIONS</B></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">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, 2025 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, 2025</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: Chief 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">&nbsp;</P>

<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, 2025 filed with the Securities and
Exchange Commission (the &ldquo;Report&rdquo;), I, Leandro Iglesias, Chief Executive Office, 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>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify; text-indent: -27pt"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><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></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify; text-indent: -27pt"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><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></P>

<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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November 14, 2025</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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November 14, 2025</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</div></th>
<th class="th"><div>Nov. 14, 2025</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_EntityAddressesLineItems', window );"><strong>Entity Addresses [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_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,  2025<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">2025<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">001-42644<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_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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock<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_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">IQST<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_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<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">4,299,375<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_dei_EntityAddressesAddressTypeAxis=dei_FormerAddressMember', window );">Former Address [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_dei_EntityAddressesLineItems', window );"><strong>Entity Addresses [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_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">954<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_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_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_EntityAddressesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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;">dei_EntityAddressesLineItems</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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</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<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_Security12bTitle</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:securityTitleItemType</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_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 Exchange on which a security is registered.</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 d1-1<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_SecurityExchangeName</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:edgarExchangeCodeItemType</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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</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_TradingSymbol</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:tradingSymbolItemType</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_EntityAddressesAddressTypeAxis=dei_FormerAddressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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;">dei_EntityAddressesAddressTypeAxis=dei_FormerAddressMember</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 2,259,432<span></span>
</td>
<td class="nump">$ 2,510,357<span></span>
</td>
</tr>
<tr class="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">23,979,191<span></span>
</td>
<td class="nump">57,158,967<span></span>
</td>
</tr>
<tr class="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">30,658<span></span>
</td>
</tr>
<tr class="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">668,177<span></span>
</td>
<td class="nump">630,715<span></span>
</td>
</tr>
<tr class="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">2,900,271<span></span>
</td>
<td class="nump">2,684,349<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">29,837,729<span></span>
</td>
<td class="nump">63,015,046<span></span>
</td>
</tr>
<tr class="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">670,642<span></span>
</td>
<td class="nump">561,802<span></span>
</td>
</tr>
<tr class="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 assets, net</a></td>
<td class="nump">7,077,715<span></span>
</td>
<td class="nump">7,438,654<span></span>
</td>
</tr>
<tr class="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">7,958,601<span></span>
</td>
<td class="nump">6,750,045<span></span>
</td>
</tr>
<tr class="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">243,108<span></span>
</td>
<td class="nump">243,108<span></span>
</td>
</tr>
<tr class="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 assets</a></td>
<td class="nump">1,098,405<span></span>
</td>
<td class="nump">999,083<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">46,886,200<span></span>
</td>
<td class="nump">79,007,738<span></span>
</td>
</tr>
<tr class="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">7,942,825<span></span>
</td>
<td class="nump">2,129,241<span></span>
</td>
</tr>
<tr class="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">15,009,370<span></span>
</td>
<td class="nump">55,624,784<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Contract liabilities</a></td>
<td class="nump">887,408<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_NotesAndLoansPayableCurrent', window );">Due to related parties</a></td>
<td class="nump">65,829<span></span>
</td>
<td class="nump">26,613<span></span>
</td>
</tr>
<tr class="re">
<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 $105,323 and $62,898, respectively</a></td>
<td class="nump">2,674,548<span></span>
</td>
<td class="nump">2,455,641<span></span>
</td>
</tr>
<tr class="ro">
<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">211,050<span></span>
</td>
<td class="nump">720,485<span></span>
</td>
</tr>
<tr class="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 );">Convertible notes - net of discount of $7,671 and $138,654, respectively</a></td>
<td class="nump">1,166,471<span></span>
</td>
<td class="nump">1,864,432<span></span>
</td>
</tr>
<tr class="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 );">Contingent liability for acquisition of subsidiary</a></td>
<td class="nump">285,175<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_AssetAcquisitionContingentConsiderationLiabilityNoncurrent', window );">Stock payable for acquisition of subsidiary</a></td>
<td class="nump">500,000<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_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="nump">28,742,676<span></span>
</td>
<td class="nump">63,821,196<span></span>
</td>
</tr>
<tr class="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 );">Convertible notes - net of discount of $0 and $210,296</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">3,011,926<span></span>
</td>
</tr>
<tr class="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="nump">34,118<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_AccruedEmployeeBenefitsCurrentAndNoncurrent', window );">Employee benefits, non-current</a></td>
<td class="nump">256,130<span></span>
</td>
<td class="nump">274,353<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">29,032,924<span></span>
</td>
<td class="nump">67,107,475<span></span>
</td>
</tr>
<tr class="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: 26,000,000 and 3,750,000 authorized; $0.001 par value 3,832,470 and 2,537,209 shares issued and outstanding, respectively</a></td>
<td class="nump">3,833<span></span>
</td>
<td class="nump">2,537<span></span>
</td>
</tr>
<tr class="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">52,140,091<span></span>
</td>
<td class="nump">39,943,924<span></span>
</td>
</tr>
<tr class="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">(38,945,805)<span></span>
</td>
<td class="num">(32,703,410)<span></span>
</td>
</tr>
<tr class="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">13,172,868<span></span>
</td>
<td class="nump">7,217,757<span></span>
</td>
</tr>
<tr class="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 attributable to noncontrolling interests</a></td>
<td class="nump">4,680,408<span></span>
</td>
<td class="nump">4,682,506<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">17,853,276<span></span>
</td>
<td class="nump">11,900,263<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">46,886,200<span></span>
</td>
<td class="nump">79,007,738<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>
</tr>
<tr class="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_PreferredClassBMember', window );">Preferred Class B [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">42<span></span>
</td>
<td class="nump">36<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_PreferredClassCMember', window );">Preferred Class C [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=IQST_PreferredClassDMember', window );">Preferred Class D [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">$ 37<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/2009/role/commonPracticeRef<br> -Topic 815<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480870/815-30-50-2<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 (g)(2)(ii)<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 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 6: 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 7: 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 8: 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_AssetAcquisitionContingentConsiderationLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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, classified as noncurrent.</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_AssetAcquisitionContingentConsiderationLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-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/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)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 4: 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<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 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 64<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481620/480-10-55-64<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11<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 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<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 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 25: 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 26: 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 27: 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 28: 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 29: 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 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)(i))<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)(4)(iii)(A))<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 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 33: 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 34: 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 35: 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 36: 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 37: 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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 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 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 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/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 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 10: 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 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)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: 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 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)(iii))<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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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 cash and cash equivalent. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.</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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (01)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-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/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 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_ContractWithCustomerLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 to transfer good or service to customer for which consideration has been received or is 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 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-11<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-2<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_ContractWithCustomerLiability</td>
</tr>
<tr>
<td style="padding-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_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_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_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 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 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 41<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 740<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478064/805-740-55-13<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 39<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-39<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 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 7: 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 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 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 10: 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 11: 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 12: 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 13: 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><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-4<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_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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 64<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481620/480-10-55-64<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(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 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(14))<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 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 21: 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 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)(iii)(A))<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 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 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)(5))<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 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 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)(iii)(A))<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)(4)(iii)(B))<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)(iv))<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)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 30: 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 31: 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 32: 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/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 2: 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 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11<br><br>Reference 5: 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 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)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 7: 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 8: 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 9: 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 10: 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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 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(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: 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 6: 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 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 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 9: 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 10: 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 11: 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 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_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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: 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 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://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 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 8: 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 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/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)(iv))<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)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 15: 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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (01)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-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(28))<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/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://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 2: 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: 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 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(29))<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(30))<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(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 2: 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: 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 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 24: 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 25: 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 26: 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 27: 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 28: 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 29: 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 30: 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 31: 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 32: 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 33: 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 34: 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 35: 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 36: 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 37: 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 38: 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 39: 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 40: 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 41: 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 42: 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 43: 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 44: 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 45: 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 46: 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 47: 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 48: 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 49: 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 50: 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 51: 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 52: 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 53: 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 54: 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 55: 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 56: 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><br>Reference 57: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<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_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_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_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PreferredClassBMember</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_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PreferredClassCMember</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>
</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="nump">$ 105,323<span></span>
</td>
<td class="nump">$ 62,898<span></span>
</td>
</tr>
<tr class="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">7,671<span></span>
</td>
<td class="nump">138,654<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent', window );">Debt Instrument, Unamortized Discount, Noncurrent</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 210,296<span></span>
</td>
</tr>
<tr class="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">1,200,000<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="nump">$ 0.001<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_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="nump">26,000,000<span></span>
</td>
<td class="nump">3,750,000<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="nump">$ 0.001<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_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="nump">3,832,470<span></span>
</td>
<td class="nump">2,537,209<span></span>
</td>
</tr>
<tr class="re">
<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">3,832,470<span></span>
</td>
<td class="nump">2,537,209<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>
</tr>
<tr class="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">10,000<span></span>
</td>
<td class="nump">10,000<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>
</tr>
<tr class="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">10,000<span></span>
</td>
<td class="nump">10,000<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_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">10,000<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_PreferredClassBMember', window );">Preferred Class B [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_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<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="nump">$ 0.001<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="nump">42,108<span></span>
</td>
<td class="nump">35,537<span></span>
</td>
</tr>
<tr class="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">42,108<span></span>
</td>
<td class="nump">35,537<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_PreferredClassCMember', window );">Preferred Class C [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_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<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>
</tr>
<tr class="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>
</tr>
<tr class="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>
</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>
</tr>
<tr class="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">100,000<span></span>
</td>
<td class="nump">100,000<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="nump">$ 0.001<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="nump">37,110<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="nump">37,110<span></span>
</td>
<td class="nump">0<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_DebtInstrumentUnamortizedDiscountNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 debt discount to be amortized after 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 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent</td>
</tr>
<tr>
<td style="padding-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_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_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PreferredClassBMember</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_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PreferredClassCMember</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>
</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 102,867,553<span></span>
</td>
<td class="nump">$ 54,249,614<span></span>
</td>
<td class="nump">$ 232,683,605<span></span>
</td>
<td class="nump">$ 184,346,412<span></span>
</td>
</tr>
<tr class="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">100,126,838<span></span>
</td>
<td class="nump">52,229,695<span></span>
</td>
<td class="nump">226,136,445<span></span>
</td>
<td class="nump">178,737,687<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">2,740,715<span></span>
</td>
<td class="nump">2,019,919<span></span>
</td>
<td class="nump">6,547,160<span></span>
</td>
<td class="nump">5,608,725<span></span>
</td>
</tr>
<tr class="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">3,299,798<span></span>
</td>
<td class="nump">2,076,472<span></span>
</td>
<td class="nump">8,366,698<span></span>
</td>
<td class="nump">6,144,677<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">3,299,798<span></span>
</td>
<td class="nump">2,076,472<span></span>
</td>
<td class="nump">8,366,698<span></span>
</td>
<td class="nump">6,144,677<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 loss</a></td>
<td class="num">(559,083)<span></span>
</td>
<td class="num">(56,553)<span></span>
</td>
<td class="num">(1,819,538)<span></span>
</td>
<td class="num">(535,952)<span></span>
</td>
</tr>
<tr class="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">48,739<span></span>
</td>
<td class="nump">7,006<span></span>
</td>
<td class="nump">94,253<span></span>
</td>
<td class="nump">88,151<span></span>
</td>
</tr>
<tr class="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">(55,058)<span></span>
</td>
<td class="num">(5,770)<span></span>
</td>
<td class="num">(134,804)<span></span>
</td>
<td class="num">(6,620)<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">(342,659)<span></span>
</td>
<td class="num">(672,266)<span></span>
</td>
<td class="num">(1,333,503)<span></span>
</td>
<td class="num">(1,533,820)<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="text"> <span></span>
</td>
<td class="nump">51,721<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,063,789)<span></span>
</td>
</tr>
<tr class="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">(1,345,889)<span></span>
</td>
<td class="num">(27,537)<span></span>
</td>
<td class="num">(2,224,481)<span></span>
</td>
<td class="num">(130,197)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossRelatedToLitigationSettlement', window );">Loss on settlement of salary payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(216,981)<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_NonoperatingIncomeExpense', window );">Total other expense</a></td>
<td class="num">(1,694,867)<span></span>
</td>
<td class="num">(646,846)<span></span>
</td>
<td class="num">(3,815,516)<span></span>
</td>
<td class="num">(2,646,275)<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Net loss before provision for income taxes</a></td>
<td class="num">(2,253,950)<span></span>
</td>
<td class="num">(703,399)<span></span>
</td>
<td class="num">(5,635,054)<span></span>
</td>
<td class="num">(3,182,227)<span></span>
</td>
</tr>
<tr class="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 taxes</a></td>
<td class="num">(71,919)<span></span>
</td>
<td class="num">(69,605)<span></span>
</td>
<td class="num">(184,190)<span></span>
</td>
<td class="num">(134,880)<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_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">(2,325,869)<span></span>
</td>
<td class="num">(773,004)<span></span>
</td>
<td class="num">(5,819,244)<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_NetIncomeLossAttributableToNoncontrollingInterest', window );">Less: Net income attributable to noncontrolling interests</a></td>
<td class="nump">140,961<span></span>
</td>
<td class="nump">150,784<span></span>
</td>
<td class="nump">212,522<span></span>
</td>
<td class="nump">424,600<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_NetIncomeLossAttributableToParentDiluted', window );">Net loss attributed to IQSTEL Inc.</a></td>
<td class="num">(2,466,830)<span></span>
</td>
<td class="num">(923,788)<span></span>
</td>
<td class="num">(6,031,766)<span></span>
</td>
<td class="num">(3,741,707)<span></span>
</td>
</tr>
<tr class="ro">
<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 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="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">(2,325,869)<span></span>
</td>
<td class="num">(773,004)<span></span>
</td>
<td class="num">(5,819,244)<span></span>
</td>
<td class="num">(3,317,107)<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_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Total loss</a></td>
<td class="num">(2,325,869)<span></span>
</td>
<td class="num">(773,004)<span></span>
</td>
<td class="num">(5,819,244)<span></span>
</td>
<td class="num">(3,317,107)<span></span>
</td>
</tr>
<tr class="re">
<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">140,961<span></span>
</td>
<td class="nump">150,784<span></span>
</td>
<td class="nump">212,522<span></span>
</td>
<td class="nump">424,600<span></span>
</td>
</tr>
<tr class="ro">
<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">$ (2,466,830)<span></span>
</td>
<td class="num">$ (923,788)<span></span>
</td>
<td class="num">$ (6,031,766)<span></span>
</td>
<td class="num">$ (3,741,707)<span></span>
</td>
</tr>
<tr class="re">
<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">$ (0.68)<span></span>
</td>
<td class="num">$ (0.40)<span></span>
</td>
<td class="num">$ (1.97)<span></span>
</td>
<td class="num">$ (1.67)<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_WeightedAverageNumberOfShareOutstandingBasic', window );">Weighted average number of common shares outstanding - Basic and diluted</a></td>
<td class="nump">3,635,616<span></span>
</td>
<td class="nump">2,303,557<span></span>
</td>
<td class="nump">3,076,480<span></span>
</td>
<td class="nump">2,241,409<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/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 4: 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 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(2))<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 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 9: 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 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)(iii)(A))<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)(4)(iv))<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)(5))<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 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 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)(A))<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)(iii)(B))<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)(iv))<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)(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_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 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 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<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 1<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<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 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 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 (a)<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 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<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_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_GainLossRelatedToLitigationSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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) recognized in settlement of litigation and insurance claims. Excludes claims within an insurance entity's normal claims settlement process.</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 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483076/450-20-50-1<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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossRelatedToLitigationSettlement</td>
</tr>
<tr>
<td style="padding-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_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/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 4: 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 5: 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 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 (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: 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 8: 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 9: 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 10: 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 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(2))<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 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 13: 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 14: 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 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 16: 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 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)(iii)(A))<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 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 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)(5))<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 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 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)(iii)(A))<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)(4)(iii)(B))<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)(iv))<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)(5))<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/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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 5: 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 6: 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 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 5: 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 6: 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 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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/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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(2))<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 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 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 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479857/480-10-S50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3A<br> -Subparagraph (24)(d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<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 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 24: 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 25: 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 26: 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 27: 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 28: 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 29: 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 30: 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 31: 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 32: 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 33: 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 34: 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 35: 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 36: 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 37: 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 38: 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 39: 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 40: 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 41: 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 42: 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 43: 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 44: 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 45: 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 46: 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 47: 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 48: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<br><br>Reference 49: 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_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>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<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_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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<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 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<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 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<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 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 6: 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 7: 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 8: 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 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_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://www.xbrl.org/2003/role/exampleRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A<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(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_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 consolidated profit or loss for the period, net of income taxes, including the portion attributable to the 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 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 2: 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 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 4: 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<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(k)(2))<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 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 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<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 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 19: 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> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-3<br><br>Reference 20: 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 21: 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(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 22: 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 23: 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 24: http://www.xbrl.org/2003/role/disclosureRef<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 25: 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 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)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 27: 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 28: 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 29: 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 30: 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 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)(4)(i))<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 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 33: 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 34: 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 35: 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 36: 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 37: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4J<br><br>Reference 38: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4K<br><br>Reference 39: 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 40: 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 41: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-2<br><br>Reference 42: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 43: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 44: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<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_ProfitLoss</td>
</tr>
<tr>
<td style="padding-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 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 3: 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 4: 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 5: 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 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11<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 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 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)(ii))<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/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 29: 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 30: 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 31: 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 32: 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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)<br></strong></div></th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series A Preferred Stock [Member]</div>
</th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series B Preferred Stock [Member]</div>
</th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series D Preferred Stock [Member]</div>
</th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Comprehensive Income [Member]</div></th>
<th class="th"><div>AOCI Including Portion Attributable to Noncontrolling Interest [Member]</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2024 at Dec. 31, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,152<span></span>
</td>
<td class="nump">$ 34,530,862<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="text"> <span></span>
</td>
<td class="nump">2,151,620<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">31,063<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="text">&#160;<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 44<span></span>
</td>
<td class="nump">597,733<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="text">&#160;<span></span>
</td>
<td class="nump">44,192<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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, 2024 at Mar. 31, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,220<span></span>
</td>
<td class="nump">35,439,296<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="text">&#160;<span></span>
</td>
<td class="nump">2,219,812<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Dec. 31, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,152<span></span>
</td>
<td class="nump">34,530,862<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="text"> <span></span>
</td>
<td class="nump">2,151,620<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for common stock 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="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="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_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>
<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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue', window );">Series D Preferred 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">&#160;<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_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">&#160;<span></span>
</td>
<td class="nump">597,777<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="text">&#160;<span></span>
</td>
<td class="nump">885,843<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, 2024 at Sep. 30, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,328<span></span>
</td>
<td class="nump">37,415,534<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="text">&#160;<span></span>
</td>
<td class="nump">2,327,208<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Dec. 31, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,152<span></span>
</td>
<td class="nump">34,530,862<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="text"> <span></span>
</td>
<td class="nump">2,151,620<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Dec. 31, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 36<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,537<span></span>
</td>
<td class="nump">39,943,924<span></span>
</td>
<td class="num">(32,703,410)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">7,217,757<span></span>
</td>
<td class="nump">4,682,506<span></span>
</td>
<td class="nump">11,900,263<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, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">35,537<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,537,209<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Mar. 31, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,220<span></span>
</td>
<td class="nump">35,439,296<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="text">&#160;<span></span>
</td>
<td class="nump">2,219,812<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">46,598<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="text">&#160;<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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_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="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">&#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>
</tr>
<tr class="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="text"> <span></span>
</td>
<td class="nump">$ 23<span></span>
</td>
<td class="nump">399,977<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="text">&#160;<span></span>
</td>
<td class="nump">22,778<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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">&#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>
</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, 2024 at Jun. 30, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,245<span></span>
</td>
<td class="nump">36,125,194<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="text">&#160;<span></span>
</td>
<td class="nump">2,244,465<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">31,818<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="text">&#160;<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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_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="text"> <span></span>
</td>
<td class="nump">$ 38<span></span>
</td>
<td class="nump">337,045<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="text">&#160;<span></span>
</td>
<td class="nump">38,305<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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 );">Common stock issued for warrant exercises</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 43<span></span>
</td>
<td class="nump">174,957<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="text">&#160;<span></span>
</td>
<td class="nump">42,563<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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">&#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>
</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="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">&#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>
</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, 2024 at Sep. 30, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,328<span></span>
</td>
<td class="nump">37,415,534<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="text">&#160;<span></span>
</td>
<td class="nump">2,327,208<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Dec. 31, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 36<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,537<span></span>
</td>
<td class="nump">39,943,924<span></span>
</td>
<td class="num">(32,703,410)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">7,217,757<span></span>
</td>
<td class="nump">4,682,506<span></span>
</td>
<td class="nump">11,900,263<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, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">35,537<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,537,209<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">32,813<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,815<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,815<span></span>
</td>
</tr>
<tr class="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="text"> <span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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="text"> <span></span>
</td>
<td class="nump">$ 95<span></span>
</td>
<td class="nump">835,739<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">835,834<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">835,834<span></span>
</td>
</tr>
<tr class="re">
<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="text"> <span></span>
</td>
<td class="nump">94,981<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for 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">$ 4<span></span>
</td>
<td class="num">(4)<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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,563<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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="num">(68,645)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,645)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,645)<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_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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="num">(1,157,958)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,157,958)<span></span>
</td>
<td class="nump">13,497<span></span>
</td>
<td class="num">(1,144,461)<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, 2024 at Mar. 31, 2025</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 36<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,638<span></span>
</td>
<td class="nump">40,812,472<span></span>
</td>
<td class="num">(33,930,013)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">6,859,803<span></span>
</td>
<td class="nump">4,696,003<span></span>
</td>
<td class="nump">11,555,806<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, 2025</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">35,537<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,637,628<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Dec. 31, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 36<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,537<span></span>
</td>
<td class="nump">39,943,924<span></span>
</td>
<td class="num">(32,703,410)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">7,217,757<span></span>
</td>
<td class="nump">4,682,506<span></span>
</td>
<td class="nump">11,900,263<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, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">35,537<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,537,209<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Stock Issued During Period, Shares, Conversion of Units</a></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">988,655<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for common stock 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<span></span>
</td>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="nump">3,563<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">1,295,261<span></span>
</td>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (5,819,244)<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_SeriesBPreferredStockIssuedForSalaryPayableSettlement', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,571<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="nump">22,131<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">4,459,692<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits', window );">Stock Issued During Period, Shares, Reverse Stock Splits</a></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">38<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_SeriesDPreferredStockIssuedForSettlementOfDebtValue', window );">Series D Preferred 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">&#160;<span></span>
</td>
<td class="nump">$ 4,708,332<span></span>
</td>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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="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="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, 2024 at Sep. 30, 2025</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 42<span></span>
</td>
<td class="nump">$ 37<span></span>
</td>
<td class="nump">$ 3,833<span></span>
</td>
<td class="nump">52,140,091<span></span>
</td>
<td class="num">(38,945,805)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">13,172,868<span></span>
</td>
<td class="nump">4,680,408<span></span>
</td>
<td class="nump">17,853,276<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, 2025</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">42,108<span></span>
</td>
<td class="nump">37,110<span></span>
</td>
<td class="nump">3,832,470<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Mar. 31, 2025</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 36<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,638<span></span>
</td>
<td class="nump">40,812,472<span></span>
</td>
<td class="num">(33,930,013)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">6,859,803<span></span>
</td>
<td class="nump">4,696,003<span></span>
</td>
<td class="nump">11,555,806<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, 2025</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">35,537<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,637,628<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">22,381<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">22,383<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">22,383<span></span>
</td>
</tr>
<tr class="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="text"> <span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="nump">2,391,470<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,392,070<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,392,070<span></span>
</td>
</tr>
<tr class="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="text"> <span></span>
</td>
<td class="nump">599,933<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="num">(68,484)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,484)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(68,484)<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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="num">(2,406,978)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,406,978)<span></span>
</td>
<td class="nump">58,064<span></span>
</td>
<td class="num">(2,348,914)<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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">Series B Preferred stock issued for settlement of salary payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">848,475<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">848,481<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">848,481<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_SeriesBPreferredStockIssuedForSalaryPayableSettlement', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">6,571<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="text"> <span></span>
</td>
<td class="nump">$ 265<span></span>
</td>
<td class="nump">1,886,393<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,886,658<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,886,658<span></span>
</td>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">264,980<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueReverseStockSplits', window );">Reverse split adjustment</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="text"> <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_StockIssuedDuringPeriodSharesReverseStockSplits', window );">Stock Issued During Period, Shares, Reverse Stock Splits</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">38<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Jun. 30, 2025</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 42<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 3,505<span></span>
</td>
<td class="nump">45,961,191<span></span>
</td>
<td class="num">(36,405,475)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">9,533,933<span></span>
</td>
<td class="nump">4,754,067<span></span>
</td>
<td class="nump">14,288,000<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, 2025</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">42,108<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,504,454<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">15,943<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">15,945<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">15,945<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_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="text"> <span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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="text"> <span></span>
</td>
<td class="nump">$ 294<span></span>
</td>
<td class="nump">1,231,494<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,231,788<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,231,788<span></span>
</td>
</tr>
<tr class="re">
<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="text"> <span></span>
</td>
<td class="nump">293,741<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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="num">(73,500)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(73,500)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(73,500)<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_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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="num">(2,466,830)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,466,830)<span></span>
</td>
<td class="nump">140,961<span></span>
</td>
<td class="num">(2,325,869)<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_SeriesDPreferredStockIssuedForSettlementOfDebtValue', window );">Series D Preferred stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 37<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,708,295<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,708,332<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,708,332<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_SeriesDPreferredStockIssuedForSettlementofDebt', window );">[custom:SeriesDPreferredStockIssuedForSettlementofDebt]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">37,110<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_StockIssuedDuringPeriodValueIssuedForServices', window );">Common stock issued for service</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 32<span></span>
</td>
<td class="nump">223,168<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">223,200<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">223,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text"> <span></span>
</td>
<td class="num">(214,620)<span></span>
</td>
<td class="num">(214,620)<span></span>
</td>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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, 2024 at Sep. 30, 2025</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 42<span></span>
</td>
<td class="nump">$ 37<span></span>
</td>
<td class="nump">$ 3,833<span></span>
</td>
<td class="nump">$ 52,140,091<span></span>
</td>
<td class="num">$ (38,945,805)<span></span>
</td>
<td class="num">$ (25,340)<span></span>
</td>
<td class="nump">$ 13,172,868<span></span>
</td>
<td class="nump">$ 4,680,408<span></span>
</td>
<td class="nump">$ 17,853,276<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, 2025</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">42,108<span></span>
</td>
<td class="nump">37,110<span></span>
</td>
<td class="nump">3,832,470<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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>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_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_SeriesBPreferredStockIssuedForSalaryPayableSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesBPreferredStockIssuedForSalaryPayableSettlement</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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue</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_SeriesDPreferredStockIssuedForSettlementOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesDPreferredStockIssuedForSettlementOfDebtValue</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_SeriesDPreferredStockIssuedForSettlementofDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesDPreferredStockIssuedForSettlementofDebt</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_StockIssuedDuringPeriodValueReverseStockSplits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_StockIssuedDuringPeriodValueReverseStockSplits</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/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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(2))<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 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 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 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479857/480-10-S50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3A<br> -Subparagraph (24)(d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<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 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 24: 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 25: 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 26: 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 27: 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 28: 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 29: 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 30: 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 31: 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 32: 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 33: 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 34: 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 35: 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 36: 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 37: 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 38: 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 39: 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 40: 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 41: 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 42: 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 43: 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 44: 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 45: 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 46: 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 47: 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 48: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<br><br>Reference 49: 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_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</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_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-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_StockIssuedDuringPeriodSharesReverseStockSplits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reduction in the number of shares during the period as a result of a reverse stock split.</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_StockIssuedDuringPeriodSharesReverseStockSplits</td>
</tr>
<tr>
<td style="padding-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_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</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_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-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_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</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/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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-4<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 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<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 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 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_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-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://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 2: 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: 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 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(29))<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(30))<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(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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>
</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consoolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="4">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (2,325,869)<span></span>
</td>
<td class="num">$ (1,144,461)<span></span>
</td>
<td class="num">$ (773,004)<span></span>
</td>
<td class="num">$ (580,216)<span></span>
</td>
<td class="num">$ (5,819,244)<span></span>
</td>
<td class="num">$ (3,317,107)<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_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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_ShareBasedCompensation', window );">Stock based compensation</a></td>
<td class="text">&#160;<span></span>
</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">294,343<span></span>
</td>
<td class="nump">109,485<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_ProvisionForDoubtfulAccounts', window );">Bad debt 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="nump">4,536<span></span>
</td>
<td class="nump">1,801<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_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="text">&#160;<span></span>
</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">450,142<span></span>
</td>
<td class="nump">104,061<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_AdjustmentForAmortization', window );">Amortization of 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="nump">385,721<span></span>
</td>
<td class="nump">856,922<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_IncreaseDecreaseInDerivativeLiabilities', window );">Change in fair value of derivative liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<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="nump">1,063,789<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 );">Loss on settlement of debt</a></td>
<td class="nump">1,345,889<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="nump">2,224,481<span></span>
</td>
<td class="nump">130,197<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_GainLossRelatedToLitigationSettlement', window );">Loss on settlement of salary payable</a></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">216,981<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_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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="text">&#160;<span></span>
</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">44,188,082<span></span>
</td>
<td class="nump">11,789,409<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_IncreaseDecreaseInInventories', window );">Inventory</a></td>
<td class="text">&#160;<span></span>
</td>
<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="num">(3,537)<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_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid and other assets</a></td>
<td class="text">&#160;<span></span>
</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">(130,466)<span></span>
</td>
<td class="num">(434,217)<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_IncreaseDecreaseInAccountsPayableTrade', window );">Accounts 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="nump">416,773<span></span>
</td>
<td class="num">(8,331,945)<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_IncreaseDecreaseInOtherAccruedLiabilities', window );">Accrued and other current liabilities</a></td>
<td class="text">&#160;<span></span>
</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">(44,833,669)<span></span>
</td>
<td class="num">(4,495,509)<span></span>
</td>
<td class="text">&#160;<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="text">&#160;<span></span>
</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">(2,602,320)<span></span>
</td>
<td class="num">(2,526,651)<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_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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_AssetAcquisitionConsiderationTransferredOtherAssets', window );">Acquisitions of subsidiary, net of cash received of $129,531 and $769,879, respectively</a></td>
<td class="text">&#160;<span></span>
</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">(70,469)<span></span>
</td>
<td class="num">(2,730,121)<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_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property and equipment</a></td>
<td class="text">&#160;<span></span>
</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">(111,400)<span></span>
</td>
<td class="num">(134,016)<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_PaymentsToFundLongtermLoansToRelatedParties', window );">Payment of loan receivable - related party</a></td>
<td class="text">&#160;<span></span>
</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">(37,462)<span></span>
</td>
<td class="num">(119,832)<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_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Collection of amounts due from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<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="nump">33,602<span></span>
</td>
<td class="text">&#160;<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_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="text">&#160;<span></span>
</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">(219,331)<span></span>
</td>
<td class="num">(2,950,367)<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_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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_ProceedsFromOtherDebt', window );">Proceeds from loans 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="nump">5,465,000<span></span>
</td>
<td class="nump">2,011,100<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 loans 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="num">(28,214)<span></span>
</td>
<td class="num">(669,121)<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_RepaymentsOfNotesPayable', window );">Repayments of note payable issued for acquisition of subsidiary</a></td>
<td class="text">&#160;<span></span>
</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">(2,048,190)<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_PaymentsForProceedsFromOtherLoansAndLeases', window );">Proceeds from loans payable - related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<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="nump">1,000,000<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_RepaymentsOfRelatedPartyDebt', window );">Repayment of loans payable - related parties</a></td>
<td class="text">&#160;<span></span>
</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">(530,471)<span></span>
</td>
<td class="num">(333,378)<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_ProceedsFromIssuanceOfOtherLongTermDebt', window );">Proceeds from common stock 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"> <span></span>
</td>
<td class="nump">100,000<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_ProceedsFromWarrantExercises', window );">Proceeds from exercise of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<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="nump">575,000<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_ProceedsFromStockOptionsExercised', window );">Proceeds from stock purchase option</a></td>
<td class="text">&#160;<span></span>
</td>
<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="nump">100,000<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_ProceedsFromIssuanceOfMediumTermNotes', window );">Proceeds from 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="nump">987,500<span></span>
</td>
<td class="nump">3,997,500<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_RepaymentsOfConvertibleDebt', window );">Repayment 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="num">(1,064,269)<span></span>
</td>
<td class="num">(541,612)<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_ProceedsFromPaymentsToMinorityShareholders', window );">Dividend paid to non-controlling interest</a></td>
<td class="text">&#160;<span></span>
</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">(210,630)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<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_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="text">&#160;<span></span>
</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">2,570,726<span></span>
</td>
<td class="nump">6,239,489<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_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Effect of exchange rate changes on cash</a></td>
<td class="text">&#160;<span></span>
</td>
<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>
</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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">&#160;Net change in cash</a></td>
<td class="text">&#160;<span></span>
</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">(250,925)<span></span>
</td>
<td class="nump">762,471<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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, beginning of period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,510,357<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,362,668<span></span>
</td>
<td class="nump">2,510,357<span></span>
</td>
<td class="nump">1,362,668<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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, end of period</a></td>
<td class="nump">2,259,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,125,139<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,259,432<span></span>
</td>
<td class="nump">2,125,139<span></span>
</td>
<td class="nump">$ 2,510,357<span></span>
</td>
</tr>
<tr class="re">
<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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="text">&#160;<span></span>
</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">342,976<span></span>
</td>
<td class="nump">480,431<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_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text">&#160;<span></span>
</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">202,274<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_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>&#160;Non-cash transactions:</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="re">
<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 for settlement of salary 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="nump">848,480<span></span>
</td>
<td class="text"> <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_SeriesDPreferredStockIssuedForSettlementOfDebtValue', window );">Series D Preferred stock issued for settlement of debt</a></td>
<td class="nump">$ 4,708,332<span></span>
</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">4,708,332<span></span>
</td>
<td class="text"> <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">&#160;<span></span>
</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">1,886,658<span></span>
</td>
<td class="nump">279,660<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 );">Common stock issued in connection with convertible notes</a></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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 597,777<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 );">Common stock issued for conversion 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="nump">4,459,692<span></span>
</td>
<td class="nump">337,083<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_CashlessWarrantsExercised', window );">Cashless warrant exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<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="nump">$ 1,815<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_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for common stock payable</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">&#160;<span></span>
</td>
<td class="nump">4<span></span>
</td>
<td class="text"> <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</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 646,520<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">885,843<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_NotePayableIssuedForAcquisitionOfSubsidiary', window );">Note payable issued for acquisition of subsidiary</a></td>
<td class="text">&#160;<span></span>
</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">1,100,000<span></span>
</td>
<td class="nump">2,000,000<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_ContingentLiabilityForAcquisitionOfSubsidiary', window );">Contingent liability for acquisition of subsidiary</a></td>
<td class="text">&#160;<span></span>
</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">285,175<span></span>
</td>
<td class="nump">1,000,000<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_StockPayableForAcquisitionOfSubsidiary', window );">Stock payable for acquisition of subsidiary</a></td>
<td class="text">&#160;<span></span>
</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">500,000<span></span>
</td>
<td class="text"> <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_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance', window );">Purchase of vehicle with financing loan and a related party advance</a></td>
<td class="text">&#160;<span></span>
</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">$ 86,643<span></span>
</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_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>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_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_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance</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_IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesDPreferredStockIssuedForSettlementOfDebtValue</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_StockPayableForAcquisitionOfSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_StockPayableForAcquisitionOfSubsidiary</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 equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.</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 and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; including effect from exchange rate change and including, but not limited to, discontinued operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.</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 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-12<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 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 4: 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 5: 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 6: 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 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> -Subparagraph (e)<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 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-6<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_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 change on cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; held in foreign currency; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.</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_GainLossRelatedToLitigationSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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) recognized in settlement of litigation and insurance claims. Excludes claims within an insurance entity's normal claims settlement process.</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 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483076/450-20-50-1<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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossRelatedToLitigationSettlement</td>
</tr>
<tr>
<td style="padding-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_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_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_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 activity, including, but not limited to, discontinued operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor 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 activity, including, but not limited to, discontinued operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, 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 activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity.</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/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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(2))<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 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 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 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479857/480-10-S50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3A<br> -Subparagraph (24)(d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<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 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 24: 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 25: 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 26: 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 27: 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 28: 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 29: 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 30: 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 31: 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 32: 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 33: 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 34: 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 35: 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 36: 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 37: 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 38: 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 39: 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 40: 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 41: 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 42: 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 43: 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 44: 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 45: 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 46: 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 47: 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 48: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<br><br>Reference 49: 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_PaymentsForProceedsFromOtherLoansAndLeases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 cash outflow or inflow for other changes, net, in the loan and lease balances held for investment purposes that are not separately disclosed. Includes cash payments and proceeds associated with (a) loans held-for-investment, (b) leases held-for-investment, and (c) both.</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_PaymentsForProceedsFromOtherLoansAndLeases</td>
</tr>
<tr>
<td style="padding-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_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_ProceedsFromPaymentsToMinorityShareholders">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest.</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_ProceedsFromPaymentsToMinorityShareholders</td>
</tr>
<tr>
<td style="padding-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_ProceedsFromStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 exercise of option under 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 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://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-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 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-22<br><br>Reference 3: 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_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_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_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</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/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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-4<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 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<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 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 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_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_z5Zs4EwKwoL1" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zxmsWH0pCKzf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Organization and Operations</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;Nevada&#160;on&#160;<span id="xdx_907_edei--EntityIncorporationDateOfIncorporation_c20250101__20250930_zGeMzpPkVgdd">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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;with over
603&#160;active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company is a technology company with a presence
in 20 countries and approximately 100 employees that is offering leading-edge services through its four business divisions.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Telecom Division, which represents the majority
of current operations and which also represents 94% of all of the Company&#8217;s revenues, offers VoIP, SMS, proprietary Internet of
Things (IoT) solutions, 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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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. Additionally, Globetopper LLC (www.globetopper.com)
our most recent acquisitions, plays a strategic role in supporting the expansion and integration of our business divisions. Through its
operations, the Company continues to strengthen its global presence and enhance the synergy in Fintech segments through its solution for
gift card programs, currently representing 6% of our revenues for the nine months ended September 30, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company&#8217;s developing&#160;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_zvtldgIJ5J4b" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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://www.xbrl.org/2009/role/commonPracticeRef<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 810<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/810/tableOfContent<br><br>Reference 3: 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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_zLZ3iOcaTKj3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zBuX0OqaVQk5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and the results of operations and cash flows
for the periods presented. The results of operations for the three and nine months ended September 30, 2025 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, 2024 filed with the SEC on March 31, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zZjYOsIObHgj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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;),
QXTEL LIMITED (&#8220;QXTEL&#8221;) and Globetopper LLC (&#8220;Globetopper&#8221;). All significant intercompany balances and transactions
have been eliminated in consolidation.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_84A_eus-gaap--BusinessCombinationsPolicy_zZLSWyH22GX4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In accordance with Accounting Standards Codification
(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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_841_ecustom--ReverseStockSplitPolicyTextBlock_zyM85wBIrNW4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Reverse stock split</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company announced a reverse stock
split effective on May 2, 2025 (the &#8220;Market Effective Date&#8221;). The Board of Directors of the Company approved a reverse
stock split of the Company&#8217;s authorized, issued and outstanding shares of common stock, par value&#160;<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zXoCwiWXfdO6">$0.001</span>&#160;per share
(the &#8220;Common Stock&#8221;), at a ratio of 1-for-80. All issued and outstanding common stock, options and warrants to purchase
common stock and per share amounts contained in this Report have been adjusted retroactively to reflect the change in capital
structure for all periods presented.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">All share and per share information in these
financial statements retroactively reflect this reverse stock split.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_84C_eus-gaap--UseOfEstimates_z3bkasaK7SRj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBWx2loLEJnf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_do_c20250930_zNTXXQn4TFl7"><span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20241231_zmU1DqUZgI0j">no</span></span>&#160;cash
equivalents at September 30, 2025 and December 31, 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zIaCmWwl3D84" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and 2024, the Company recorded bad debt
expense of&#160;<span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20250101__20250930_zdlvOjGlKq9d">$4,536</span> and&#160;<span id="xdx_902_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zjkMGJdmZqu9">$1,801</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_84E_eus-gaap--EarningsPerSharePolicyTextBlock_zNz6hvExW6l3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company has adopted Accounting Standards
Codification ASC 260,&#160;&#8221;<i>Earnings per Share</i>&#8221;&#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 year. 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 convertible notes, and these were excluded from the computation of diluted net loss per share as the result
was anti-dilutive for the three and nine months ended September 30, 2025 and 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following represents a reconciliation of
the numerators of the basic and diluted earnings per share computation for the three and nine months ended September 30, 2025 and 2024:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>Net loss attributed
to common stockholders of IQSTEL Inc.</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--NetLossAttributedToCommonStockholdersOfIqstel_zIO2fxCyPBL5" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930_zkgByUGYbr5j">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20240701__20240930_z2BsEIOFK272">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20250101__20250930_zbMGEzd6qWxc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20240101__20240930_z9QBJFngF1Si">&#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>Three Months Ended</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; 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>September
    30,</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>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>2025</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>2025</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></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zJmeFniiWf9" 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">Net loss attributed to IQSTEL Inc.</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(2,466,830</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(923,788</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(6,031,766</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(3,741,707</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--UndiclaredDividendOnSeriesDPreferred_zOHuBqUXvUFd" 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">Undeclared divided on Series D Preferred Stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,916</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: xdx2ixbrl1151">&#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">(13,916</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: xdx2ixbrl1153">&#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_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_zeyPqAHa7MRg" 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">Net loss attributed to common stockholders of IQSTEL Inc.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,480,746</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(923,788</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">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,045,682</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,741,707</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="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_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zK6ANnoSagLd" 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">Weighted average number of common shares outstanding - Basic and diluted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,635,616</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">2,303,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,076,480</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,241,409</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_40A_eus-gaap--EarningsPerShareDiluted_zavyOOSpK888" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.68</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.40</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.97</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.67</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>


<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zdODYhBNQhC5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, accounts receivable, 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. Based on the Federal Deposit
Insurance Corporation (FDIC) applicable in the United Sates, Switzerland&#8217;s deposit protection system (Esisuisse) and the Financial
Services Compensation Scheme (FSCS) applicable in the U.K., 47.21% of our cash and cash equivalent are protected by the applicable government
insurance limits.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
we had 31 customers representing&#160;<span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--ThirtyOneCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zUQj2MdhY8Re">87.4%</span>&#160;of our revenue compared to 22 customers representing&#160;<span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyTwoCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zrvXEAtq3Bnj">87.7%</span>&#160;of our revenue for
the nine months ended September 30, 2024. This is a significant improvement in the revenue concentration. For the nine months ended September
30, 2025 and 2024,&#160;<span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_z2QLFgSoUst">37.6%</span>&#160;and&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zqhcYFfj1gtk">38.3%</span>&#160;of revenue, respectively, comes from customers under prepayment conditions, which
means there are no credit or bad debt risks on that portion of the customers&#8217; portfolio.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Approximately&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyFiveCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zaRPdbBV6kuh"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--ElevenCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zDs0oWFrH9oi">80%</span></span>&#160;of total accounts
receivable are concentrated in balances from the Company&#8217;s top 25 customers as of September 30, 2025 compared to the same percentage
concentrated in 11 companies as of December 31, 2024. The largest customer as of September 30, 2025 represented&#160;<span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zM0UEdCO5Uh2">8.75%</span>&#160;of the
total compared to <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zzvCBi2FnKEe">40.39%</span> as of December 31, 2024. This concentration may expose the Company to a medium-to-low level of credit risk, as
most of these customers are bilateral, meaning they also have accounts payable with the Company.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zeiCsbuaQxul" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 1</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 2</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 3</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The carrying values of our financial instruments,
including, cash; accounts receivable; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>&#160;</i></b></p>

<p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zy6U9SA425F8" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Usage charges refer to the fees that customers
are billed based on their actual usage of the services. For voice services, this typically means charges are based on the duration of
calls made. For SMS (text messaging), it usually means charges per message sent. Other recurring charges are referred to charges for services
such as (1) Global DIDs, (2) Global Toll-Free Numbers, (3) PBX (Private Branch Exchange) for small businesses, and (4) SIP Trunking. The
provision of these services usually has set-up fees and are offered on a subscription or month-to-month basis.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Revenue is reported on a gross basis since the
Company acts as the principal in the transaction, meaning it has control over the goods or services before they are transferred to the
customer. This includes having the primary responsibility for fulfilling the contract and determining the price.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">With respect to the specific performance obligations
of the Company in its contracts with its customers, our standard service agreement establishes the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company agrees to furnish to Customer, and Customer agrees to purchase from the Company, International Long Distance telecommunication services and/or SMS services at the rates agreed to in writing by the Parties.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company will provide, operate and maintain communications equipment, international links and network administration and support in the United States and other countries as may be agreed upon.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company will be responsible for its own expenses and will provide, operate, and maintain transmission facilities required to link its domestic network with the other Party's nearest point of presence (POP).</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company shall provide Customer all required IP network addresses, Domain Name Server (DNS) information and, if necessary, the associated prefixes used to exchange voice traffic as provided on the provisioning form.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company shall take all appropriate security measures to protect its network from fraudulent traffic coming from unknown or unauthorized sources. Any and all IP and network information received by the Company from Customer for the purposes of this agreement shall be strictly confidential, and disclosed only to those employees or personnel with a need to know.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;The Company recognizes revenue from
telecommunication services in accordance with ASC 606. Topic 606 establishes a comprehensive 5 step framework for determining revenue
recognition. Under this framework, the Company considers each service a single performance obligation, since typically, the Company provides
a series of distinct services.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Under ASC 606, voice and SMS termination services
typically qualify for over time recognition because the customer receives and consumes the benefits as the entity performs</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 93%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Each call or message is terminated in real time.</span></td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The customer cannot "stockpile" the service &#8212; it's consumed instantly.</span></td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The service is indivisible and recurring, with no alternative use.</span></td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In the case of the services provided by Globetopper,
the Company recognizes revenue in accordance with ASC 606, "Revenue from Contracts with Customers."
Under this standard, revenue is recognized when control of the promised goods or services is transferred to the customer in an amount
that reflects the consideration to which the Company expects to be entitled.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company&#8217;s primary performance obligation
is the transfer of digital prepaid products to customers upon purchase. Revenue is recognized at a point
in time when the digital prepaid products are made available to the customer, as this is when the customer obtains control and can benefit
from the use of the products. The Company has evaluated additional services, including API integration
and technical support, and determined that these services are not distinct performance obligations. These services are highly interdependent
and integrated with the primary obligation to deliver digital prepaid products. As such, revenue recognition for these services is bundled
with the primary performance obligation and recognized at the same point in time.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The transaction price is determined based on
the pricing appendix provided to customers at the time of contract signing, with the Company reserving the right to adjust prices with
a three-day notice. Since the Company has only one primary performance obligation, there is no allocation
of the transaction price across multiple obligations. </p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The application of the 5 step Topic 606 revenue
recognition framework to the Company's operations is depicted as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 95%; margin-right: auto">
  <tr style="vertical-align: top">
    <td style="border: black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><b>Topic 606 Conceptual Framework</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 81%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><b>Related Company Policy &amp; Procedures</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 1 Identify the contract(s) with customer</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">A contract is defined as an approved mutual agreement
    between the Company and a customer setting performance obligation, and criteria that must be met in accordance with the Company's customary
    commercial business practices and entered into with the probable expectation that all estimated consideration will be realized in the
    ordinary course of business.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 2 Identify the performance obligations</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">Performance obligations are identified in the
    customer agreement, and any subsequent amendments stated in per minute, time and message usage criteria; and digital prepaid products.
    The Company considers each service a single performance obligation, including instances where the Company provides a series of services
    that are substantially the same and have the same pattern of transfer.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 3 Determine the transaction price</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">The transaction price is determined at contract
    inception and is subsequently reviewed periodically to reflect applicable rate amendments, trends in regulatory, market conditions and
    usage of service and products by a customer. The transaction price excludes amounts collected on behalf of third parties such as sales
    taxes and regulatory fees.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 4 Allocate the transaction price to the performance obligations</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">The transaction price is allocated to each performance
    obligation based on the standalone contractual selling price of the time measured service, net of any related discount.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 5 Recognize revenue when the entity satisfies a performance obligation</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company recognizes revenues from contracts with customers when control of the usage of the services and digital prepaid products has been transferred to the customer, as recorded and measured by the Company's internal information systems. Revenues are recognized at the probable amount of consideration expected in exchange for transferring control of usage.</span></td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z0ofyubXnft" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Cost of revenue</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Costs of revenue represent direct charges from
vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated
in vendors&#8217; networks.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>

<p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z6XzvjAMVOKj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">In November 2024, the Financial Accounting Standards
Board issued Accounting Standards Update (ASU) 2024-03&#160;<i>Final Standard on Income Statement: Disaggregation of Income Statement
Expenses</i>, which requires disaggregated disclosure of income statement expenses for public business entities.&#160;The ASU does not
change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense
captions into specified categories in disclosures within the footnotes to the financial statements. This guidance will be effective for
us on January 1, 2027. The Company is currently evaluating the impact of adopting ASU 2024-03.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">The Company has reviewed all other recently issued,
but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to
cause a material impact on its financial statements.</p>

<p id="xdx_858_zqPuHYIe3XCb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; 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_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> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/235/tableOfContent<br><br>Reference 2: 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_zMl6dP8NpDGe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"><b>NOTE 3 - GOING CONCERN</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; 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, negative working capital
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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Historically, the Company has relied upon funds
from its stockholders, lines of credit, options and secured and unsecured loans from third parties. 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/115% Times New Roman, Times, Serif; margin: 0 15pt; 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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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, Transaction between Entities under Common Control, 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_zQVM1lPkoDv2" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 4 &#8211;&#160;PREPAID AND OTHER CURRENT
ASSETS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Prepaid and other current assets at September
30, 2025 and December 31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--OtherCurrentAssetsTextBlock_z7Y3qk0EDqDa" style="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 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" id="xdx_492_20250930_zWSeZXNR3J7k" 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" id="xdx_499_20241231_zUQDQ3Yk2hJ5" 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>2025</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></tr>
  <tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_z4s3m8XD64r7" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">228,169</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">115,685</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_z5ix38Oedmj1" 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">2,111,006</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,020,288</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_zSoansNQXLt" 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_zixXVMW1PPjj" 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">53,893</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">42,673</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_z0DEmDRhcsV2" 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">356,000</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_zavpMw1Z2aF5" 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">128,703</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zhvtSerwYlA1" 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">Total</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,900,271</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">2,684,349</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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_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 transaction recognized separately from acquisition of asset and assumption of liability in business combination.</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 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_zGB988DZCnAb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 5 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Property and equipment at September 30, 2025
and December 31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zAspFV0NKIg5" style="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 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" id="xdx_493_20250930_zlVNdwSsS18j" 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" id="xdx_494_20241231_zffYnniPdtTa" 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>2025</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></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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zlH170d68v6e">709,417</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z9B67BcjldC">709,417</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_90A_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zIWU4IN3M2wh">800,247</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--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zRTqmwMqRQ5a">690,742</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; padding-left: 5.4pt">Vehicle</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zm5pzyDfzVFj">86,643</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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zPujbwfohrYc"><span style="-sec-ix-hidden: xdx2ixbrl1223">&#8212;</span></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; 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_90E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zT6dB3LhVI6b">157,831</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_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zB4xcItVRg1l">155,935</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_zYyFHG83uZc2" 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 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">1,754,138</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,556,094</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_zdQdB8q7Brv1" 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">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">(1,083,496</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">(994,292</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_z2qM4n8Gl3F4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total property and equipment</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">670,642</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">561,802</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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Depreciation expense for the nine months ended
September 30, 2025 and 2024 amounted to&#160;<span id="xdx_90C_eus-gaap--Depreciation_pp0p0_c20250101__20250930_zKtu00zlYiD7">$89,204</span>&#160;and&#160;<span id="xdx_904_eus-gaap--Depreciation_pp0p0_c20240101__20240930_zbQDJriNxHWe">$104,061</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; INTANGIBLE ASSETS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets 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_IntangibleAssetsDisclosureTextBlock', window );">NOTE 6 &#8211; INTANGIBLE ASSETS</a></td>
<td class="text"><p id="xdx_801_eus-gaap--IntangibleAssetsDisclosureTextBlock_zZqIOD3SXiv1" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 6 &#8211; INTANGIBLE ASSETS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Intangible assets at September 30, 2025
and December 31, 2024 consisted of the following:</p>

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_zs6ENBu7NaQ4" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (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>
         <td>&#160;</td>
         <td>&#160;</td></tr>
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></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>
       <td>&#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; 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>Useful life</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>Gross carrying
    amount</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>Accumulated
    amortization</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>Net carrying
    amount</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: left; padding-left: 5.4pt">New gas regulator intangible</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt">Not yet in service</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_z6SJS1BHeTXl">99,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_ze3eAPRcteuh"><span style="-sec-ix-hidden: xdx2ixbrl1242">&#8212;</span></span>&#160;&#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: 3%">&#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: 15%; text-align: right"><span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zSbBHnAPOY1">99,592</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-bottom: 1pt; padding-left: 5.4pt">Interconnection agreements</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: center; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z58YORxMLFLi">16 years</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_90A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z6ZsaThnDItd">7,700,000</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_90F_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zFW3ggVHKDni">721,877</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_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zIYkLY6vOvn3">6,978,123</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="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zFDPiAOV8ZN7">7,799,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zJQ1lmVi2yxa">721,877</span></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"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_z0anVH7NGgoe">7,077,715</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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 style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Useful life</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>Gross carrying
    amount</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>Accumulated
    amortization</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>Net carrying
    amount</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: left; padding-left: 5.4pt">New gas regulator intangible</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt">Not yet in service</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zyBRz3TGb1I">99,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_za4zFZ3MSpDl"><span style="-sec-ix-hidden: xdx2ixbrl1252">&#8212;</span></span>&#160;&#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: 3%">&#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: 15%; text-align: right"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zmEZ0XlbZxbk">99,592</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-bottom: 1pt; padding-left: 5.4pt">Interconnection agreements</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: center; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zUxrciKPD7ch">16 years</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_903_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBPSIZV61g9g">7,700,000</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_90B_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBXFyM4m2zLk">360,938</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_908_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zbNB77uc1zpa">7,339,062</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="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zIugIwuMwQGc">7,799,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zxmP2z2dLPkl">360,938</span></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"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zfSzIY74Z73b">7,438,654</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AD_zXnVEVwk1eZf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Amortization expense for the nine months ended
September 30, 2025 and 2024 amounted to&#160;$360,938&#160;and&#160;$0, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table outlines the estimated
future amortization expense as of September 30, 2025:</p>

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zMzf8JzOFbwa" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)">
    <tr>
       <td>&#160;</td>
       <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: 10pt Times New Roman, Times, Serif; width: 44%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2025 (3 months remaining)</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: 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: 43%; text-align: right"><span id="xdx_90B_eus-gaap--BelowMarketLeaseAmortizationIncomeNextTwelveMonths_iI_c20250930_zCAsL5kgtgj9">120,312</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">2026</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearTwo_iI_c20250930_zbrKOFK66Dfi">481,250</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">2027</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearThree_iI_c20250930_zB4Nuz7h6qi">481,250</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: left">2028</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearFour_iI_c20250930_zeTDnBWsZv56">481,250</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">2029</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearFive_iI_c20250930_zOZfEhOtR2R1">481,250</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: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</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_902_eus-gaap--BelowMarketLeaseAmortizationIncomeAfterYearFive_iI_c20250930_z0pW7muPWR5a">4,932,811</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: left">&#160;</td><td style="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_904_eus-gaap--BelowMarketLeaseNet_iI_c20250930_zmSYnBR5rVM7">6,978,123</span></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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></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_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-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_IntangibleAssetsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 or part of the information related to intangible 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 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/350-30/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/985-20/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_IntangibleAssetsDisclosureTextBlock</td>
</tr>
<tr>
<td style="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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [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_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock', window );">NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zZrnPJZDu6Me" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Accrued and other current liabilities at September
30, 2025 and December 31, 2024 consisted of the following</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zpD8AGfnKQe2" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (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" id="xdx_492_20250930_zmEADYCHYkH4" 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" id="xdx_498_20241231_zPTp49RsNZ2e" 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>2025</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></tr>
  <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iI_zuIzGxoEAki" 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">Accrued liabilities</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">1,148,363</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">928,858</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_zzmlsKgTTRnd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Cost provision</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13,276,570</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">53,939,336</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--InterestPayableCurrent_iI_zyaoKkOJt2vb" 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">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,450</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">118,204</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--AccruedSalariesCurrent_iI_zTqBYwKxhC36" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">73,363</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">420,447</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_znop3XdMuYl7" 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">Salary payable and employee benefit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,709</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">88,357</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_zhwZQ5PYPvtc" 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 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">340,915</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">129,582</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--OtherAccruedLiabilitiesCurrent_iI_zfESPoE4veNi" 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">Total</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,009,370</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">55,624,784</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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 accounts payable, accrued expenses, and other liabilities that are classified as current at the end of 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 720<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1<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_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock</td>
</tr>
<tr>
<td style="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_PayablesAndAccrualsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PayablesAndAccrualsAbstract</td>
</tr>
<tr>
<td style="padding-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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 - LOANS PAYABLE<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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 8 - LOANS PAYABLE</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zX6pV5NDi02g" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 8 - LOANS PAYABLE</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Loans payable at September 30, 2025 and December
31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfLoansPayableTextBlock_zicFFzvicSTb" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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>2025</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 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: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zolPkEpbMYc9">97,401</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zaY6xWtph03a">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: 33%; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zKiqKxqkCz2k">October 23, 2018</span> and due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z7Im4kLsdURe">January 2, 2026</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: 9%; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zrKL5PvJaT04">5.0</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">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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zEjvEmekSfPf">60,703</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_c20241231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zXsWeO9zRA73">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; padding-left: 5.4pt">Note was issued on <span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zDESa72WW1Kk">April 1, 2020</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zabqWHwHmI1i">March 31, 2026</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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfy9rfdaKlKe">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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zQJwTnkNJjHb"><span style="-sec-ix-hidden: xdx2ixbrl1309">&#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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zvqDU0Dx4oig">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; padding-left: 5.4pt">Note was issued <span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zrqSXBXi2UQ3">June 11, 2024</span> and due on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z1I2E2MXwLm1">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 id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_ze3Fxw3qEhd1">2.0</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 - 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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zaSWTiosEBFd"><span style="-sec-ix-hidden: xdx2ixbrl1314">&#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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zZHN8NtSAGm">1,275,000</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_90E_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zhD00O0Xv7I6">April 1, 2024</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwzMzn5uxn1h">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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znZYbWfVfXK4">4.9</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_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zAb5N4Gj0gr2"><span style="-sec-ix-hidden: xdx2ixbrl1319">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zrddE9TjtB35">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; padding-left: 5.4pt">Note was issued <span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4BMEvPSBrR7">July 16, 2024</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z7BiwOz4DIr4">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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zxmRrJ1kTE14">2.0</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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUlgiDFm7DQ3"><span style="-sec-ix-hidden: xdx2ixbrl1324">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zTm1Wc2gZ53i">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; padding-left: 5.4pt">Note was issued <span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zhf4h8a0U2L7">July 31, 2024</span> and due on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zYD6vQrI2Xc3">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 id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zJGLzu2Zr5i6">2.0</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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zt236lAypbA1"><span style="-sec-ix-hidden: xdx2ixbrl1329">&#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_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zp4hschllmj2">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; padding-left: 5.4pt">Note was issued <span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_z8cxMoKjgzyd">September 23, 2024</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zHVhj42nVKSc">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 id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zAPl6OaLuF75">2.0</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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zEuWMmp5BrPc"><span style="-sec-ix-hidden: xdx2ixbrl1334">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zw7hlGQEWxil">108,696</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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zHdHJOAUogBb">October 4, 2024</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zJmzVauN4hLk">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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_z5JlGZZvMnG9">2.0</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 - 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_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zTW53vYZQt91">226,810</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--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z7zDSnqovq1d"><span style="-sec-ix-hidden: xdx2ixbrl1340">&#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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z4tSTKaeDnjh">February 3, 2025</span> and due on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zNbqoA0K0fHf">September 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_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zmgwKAkMWxGk">4.9</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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zYpaDVNQ7yBj">794,737</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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zE9Dc1tkXJH3"><span style="-sec-ix-hidden: xdx2ixbrl1345">&#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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zsvUTFGAfJ">July 16, 2025</span> and due on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zZXCWWn5Yit8">February 26, 2026</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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_znJ890Ajtixe">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: 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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHRH77u1Yaci">794,737</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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zX53KUyzBKch"><span style="-sec-ix-hidden: xdx2ixbrl1350">&#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_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zP9mZHJW0JV2">August 8, 2025</span> and due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zpPHqCjHGxx3">March 21, 2026</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_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHA315t1etD8">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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zB4PuaaAJ8A9">794,737</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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zeSXznZpzI21"><span style="-sec-ix-hidden: xdx2ixbrl1355">&#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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zN0cc1xStZ5d">September 11, 2025</span> and due on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zIt8MgKaJWf1">April 24, 2026</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_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zX3sPflWr1s8">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: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financing
    loan</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zPaKvbszlh05" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">44,865</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zdpyfWDUahhl"><span style="-sec-ix-hidden: xdx2ixbrl1360">&#8212;</span></span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; 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: 1pt"><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; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan
    was issued in July 2025 and the monthly payment amount is <span id="xdx_90D_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zcW9WjFcoL78">$1,149</span> for <span id="xdx_903_eus-gaap--LesseeFinanceLeaseTermOfContract1_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zRf3dHrae5Hf">48 months</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zg9eChwsyCB2">7.87</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930_zXmuOcL7etmf">2,813,990</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_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231_z6jOts0jHnG7">2,518,539</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_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930_zspPqtQPMN9a">105,323</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_c20241231_ztpHrtYiRFQ1">62,898</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="text-align: right">&#160;</td><td style="text-align: right">&#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_906_eus-gaap--LongTermDebt_iI_pp0p0_c20250930_zpTxhgN3Sqe6">2,708,667</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_902_eus-gaap--LongTermDebt_pp0p0_c20241231_zOypOy5I7grf">2,455,641</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_906_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20250930_zLqssCgc83Ag">2,674,548</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_90F_eus-gaap--LongTermDebtCurrent_pp0p0_c20241231_zMEy0ITEpXPa">2,455,641</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="text-align: right">&#160;</td><td style="text-align: right">&#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_907_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20250930_zqXbw9gF6Oj1">34,118</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_90A_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20241231_zWu0u3KUirFd"><span style="-sec-ix-hidden: xdx2ixbrl1373">&#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="text-align: right">&#160;</td><td style="text-align: right">&#160;</td><td style="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="margin-top: 0; margin-bottom: 0"></p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Loans payable - related parties at September
30, 2025 and December 31, 2024 consisted of the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zPNx6J6YZxe5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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></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>2025</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></tr>
  <tr 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">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zk00pvm1cpmc">21,606</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z1WZ0LuXNMl7">21,606</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; 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_904_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zYRGZhMizddk">133,865</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_90D_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zg9U2tXj1Xfd">219,894</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">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_905_eus-gaap--LoansPayable_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zbmtXG2XSOzb">55,579</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_900_eus-gaap--LoansPayable_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zUKgV4iN1Vel">478,985</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; 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_90F_eus-gaap--LoansPayable_pp0p0_c20250930_z5yAgXeFtFE6">211,050</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_90E_eus-gaap--LoansPayable_pp0p0_c20241231_z0fBrxAPthGb">720,485</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">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_907_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20250930_z7104NBbeazc">211,050</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_90B_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20241231_zrLtlQFjvZjh">720,485</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: 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermLoansPayable_pp0p0_c20250930_zxV2Z2Zjtpe6"><span style="-sec-ix-hidden: xdx2ixbrl1386">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LongTermLoansPayable_pp0p0_c20241231_z9vuRmq9Fze8"><span style="-sec-ix-hidden: xdx2ixbrl1387">&#8212;</span></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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company borrowed from third parties totaling&#160;<span id="xdx_905_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zpYyWHfkXrtl">$5,825,583</span>&#160;and&#160;<span id="xdx_90E_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z73xXeHJSEvc">$2,011,100</span>, which includes original issue discount
and financing costs of&#160;<span id="xdx_902_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zEqQzkpZmHDd">$360,583</span>&#160;and&#160;<span id="xdx_903_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zQYtUnehHqWg">$0</span>&#160;and repaid the principal amount of&#160;<span id="xdx_902_eus-gaap--PaymentsForLoans_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zNf9YknzlIi6">$2,076,404</span>&#160;and&#160;<span id="xdx_90E_eus-gaap--PaymentsForLoans_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zK3mQiFq2zQ6">$669,121</span>,
respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued a note payable of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zMAOqzliPuO6">$1,000,000</span>&#160;for the earn out payment related to the April 1, 2024 acquisition of a subsidiary.
During the nine months ended September 30, 2025, the Company issued a note payable of&#160;<span id="xdx_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z7yP5Qmb99Nh">$100,000</span>&#160;for the consideration related
to the July 1, 2025 acquisition of a subsidiary. These notes were fully repaid during the nine months ended September 30, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company recorded interest expense of&#160;<span id="xdx_904_eus-gaap--InterestExpense_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zbi439CqEQpf">$353,964</span> and&#160;<span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoq8uKCr9tMj">$121,806</span>&#160;and recognized amortization of discount, included
in interest expense, of&#160;<span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zKxDev4NUkga">$106,770</span>&#160;and&#160;<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_ziELGQztiEbc">$163,406</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company settled loans as follows;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Principal
    amount and accrued interest of 5 notes payable issued in June through October 2024 by issuing&#160;<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--FiveNotesPayableSettlementMember_zyanojtj55k2">264,980</span>&#160;shares of common
    stock. As a result, the Company recorded a loss on settlement of debt of&#160;<span id="xdx_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--NotesIssuedJuneThroughOctober2024Member_zQXJIwK8q6D1">$801,255</span>.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
    amount and accrued interest of 3 notes payable issued in June 2025 by issuing&#160;<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z08cAw2aS2Lc">22,131</span>&#160;shares of Series D Preferred Stock.
    As a result, the Company recorded a loss on settlement of debt of&#160;<span id="xdx_900_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThreeNotesPayableSettlementMember_z3hTgHIGJnlh">$804,599</span>.</span></td>
    <td>&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Principal amount and accrued interest of 4 notes payable
issued in January through May 2025 by issuing&#160;<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--FourNotesPayableSettlementMember_zz9ahEufNbha">14,979</span>&#160;shares of common stock. As a result, the Company recorded a loss on settlement
of debt of&#160;<span id="xdx_909_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--FourNotesPayableSettlementMember_zTfpms53t4I5">$541,290</span>.</span></td>
    <td>&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
</table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September
30, 2024, the Company settled 2 loans as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Principal amount and accrued interest of a note payable
issued in April 2023 by issuing <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNQFtxvS3mrk">1,770,000</span> shares of common stock. As a result, the Company recorded a loss on settlement of debt of <span id="xdx_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--NotesIssuedApril2023Member_z6LLypVdt0il">$102,660</span>.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
<tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; 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_907_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zfDtU7rvzLZd">$27,537</span>.</span></td>
    <td>&#160;</td></tr>
</table>

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



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_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 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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(c))<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 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 5: 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 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 (d)<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)(3)<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 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 9: 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 10: 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 11: 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 12: 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 13: 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 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> -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 1B<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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 1B<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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 (a)<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 1C<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C<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 1C<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C<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 1E<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E<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 (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I<br><br>Reference 22: 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 23: 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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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_ConvertibleDebtTableTextBlock', window );">NOTE 9 - CONVERTIBLE LOANS</a></td>
<td class="text"><p id="xdx_808_eus-gaap--ConvertibleDebtTableTextBlock_z7UbglCcRFOg" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 9 - CONVERTIBLE LOANS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Convertible loans at&#160;September 30,
2025 and December 31, 2024 consisted of the following:</p>

<table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ConvertibleLoansTextBlock_zXtjQ37LV5F2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250930_zoi5Bz6YjTg8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20241231_zGzKmZiWgO3a">&#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>2025</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></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 2024</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">$</td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zdAQgVDyXEv9" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">753,090</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zD62ELYMhNFi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">5,225,308</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 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 id="xdx_987_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zBA9jNGr1i13" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">421,053</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_98D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zLWuN7iFqxCl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">&#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_403_eus-gaap--OtherNotesPayable_iI_zbkWJU689Hj5" 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">1,174,142</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,225,308</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_z6Vtl7OwCAG3" 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">(7,672</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">(348,950</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayable_iI_zuyPCfgWGM9f" 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">1,166,470</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,876,358</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_zwJzgQa5SCS8" 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">1,166,471</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">1,864,432</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_zk3ZG1BwEbcc" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,011,926</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company recorded interest expense of&#160;<span id="xdx_90A_eus-gaap--InterestExpense_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zQVyXsPKppP9">$593,818</span>&#160;and&#160;<span id="xdx_905_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zOVMht5DEp8l">$555,092</span>&#160;and recognized amortization of discount,
included in interest expense, of&#160;<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z4sxhVWQtoe5">$278,951</span>&#160;and&#160;<span id="xdx_90E_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zyPLZ5Abppni">$693,516</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the&#160;nine months ended September 30,
2025, one note holder converted notes with principal amounts of&#160;<span id="xdx_90C_ecustom--DebtConversionConvertedInstrumentAmount2_c20250101__20250930_zOlWdXZqKSc9">$4,153,343</span>, debt discount of&#160;<span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--OneNoteholderConvertibleDebtMember_zyh0Jk7abh93">$129,570</span>, accrued interest of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zGk5E8ntPW43">$420,919</span>&#160;and
conversion fee of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zbaW0lp2zXj8">$15,000</span>&#160;into&#160;<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zzUHn7KO5KQa">988,655</span>&#160;shares of common stock. During the&#160;three months ended September 30, 2025,
one note holder converted notes with principal amounts of&#160;<span id="xdx_90A_ecustom--DebtConversionConvertedInstrumentAmount2_c20250701__20250930_z5DjAgSrRg1c">$931,121</span>, debt discount of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--SecondNoteholderConvertibleDebtMember_zkFTaeCoWYg8">$1,918</span>, accrued interest of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20250701__20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zLx0ibiYxcza">$302,586</span>&#160;and
conversion fee of&#160;<span id="xdx_909_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zq18OPi2J0J9">$7,500</span>&#160;into&#160;<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pp0p0_c20250701__20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zAwREH5uoN3i">293,742</span>&#160;shares of common stock.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Settlement</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company settled the principal amount of convertible notes of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zXUraUka3ie7">$671,870</span>, debt discount of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zPeIfsVYrNz8">$58,573</span>&#160;and accrued interest
of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zN4UVkfZKlFa">$34,366</span>&#160;issued in June 2024 through February 2025 to two notes holders by paying cash of&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zrsWB5mTbo06">$725,000</span>. As a result, the
Company recorded a loss on settlement of debt of&#160;<span id="xdx_90A_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zCUxVP41EG98">$77,337</span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Issued in fiscal year 2025</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company borrowed amounts from third parties totaling&#160;<span id="xdx_903_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zQLWY4j0ub3f">$1,113,316</span>, which includes original issue discount and financing costs of&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zsE9ciK1ORml">$125,816</span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfShortTermDebtTextBlock_zZr4qTU6s4Af" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Principal</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">Issuance</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">Maturity</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Interest</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: center">Payment</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">amount</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">date</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">Date</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">rate</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: center">schedule</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zo4xi9kZ2X2f">471,000</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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zEWJqVTZFUFc"><span style="-sec-ix-hidden: xdx2ixbrl1456">February 26, 202</span></span>5</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zSoghboKTTx">December 30, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zOCsezc5yCZ9">14</span>%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; padding-left: 5.4pt"><span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2SGzENSyqC7">5 payments, one payment of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneFirstPaymentMember_z7sQWhhkoyp6">$268,470</span>&#160;and four payments of&#160;$67,118, beginning in August 2025</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zzc1IRPcU0I3">116,000</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zD6wS93PTzyj">February 26, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zRSQrVqLKWdd">December 30, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_z90N9ahviGq8">14</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; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zdXCLV2F8qx">5 payments, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFirstPaymentMember_zltYavZOLYx8">$66,120</span>&#160;and four payments of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFourPaymentsMember_zbXUGaSBGijd">$16,530</span>, beginning in August 2025</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zpZGjsn1iXP2">526,316</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_zqdySDjU6maa">March 4, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_z9O1AiqC1Dp">December 5, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2PvqKk0c794">24%</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; padding-left: 5.4pt">The outstanding balance shall be paid on&#160;December 5, 2025</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_z75uLeqbJsdh">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. Certain notes allow for the conversion price to be a fixed price
of $8.80 per share.</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Issued in fiscal year 2024</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In 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_zu2fREIjqxm8">$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_zVKh8PAlHZDd">$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_ztzdOFPwPZHc">$8.80</span>&#160;per share.&#160;<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zsFnNMhM7CUk">Each noteholder received 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 $8.80. The Notes are secured by all of our assets under
a Security Agreement signed with the SPA.</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The initial tranche was executed in January 2024
for&#160;<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1OutstandingMember_zUXis0CY4qBi">$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_zergvq36j4p7">25,253</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_zMgetn1xL1Rc">$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_zw0Lfc3LUC36">$1,111,111</span>&#160;and&#160;<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zbAdZLRqoeP4">$555,556</span>, respectively, in face value of Notes
and&#160;12,627&#160;and&#160;6,314&#160;Kicker Shares, with an original issue discount of&#160;<span id="xdx_90C_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zX9nOKHUm382">$111,111</span>&#160;and&#160;<span id="xdx_903_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zImJ0bDwyZh8">$55,556</span>, respectively.
Each&#160;<span id="xdx_909_eus-gaap--DebtInstrumentTerm_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zHgzOAhVK3yi">one year</span>&#160;note bears interest at&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zOXm2InqA5w6">18%</span>&#160;per annum.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In October 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">First Note: Originally due January 1, 2025, with an outstanding amount of&#160;<span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_iI_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1OutstandingMember_zWscctAMkKwh">$1,888,889</span>, extended to&#160;<span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zEwCs3pfzQwe">January 1, 2026</span>.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Second Note: Originally due March 12, 2025, with an outstanding amount of&#160;<span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zibUdBQSSeg8">$1,111,111</span>, extended to&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zbPtE5hI5zL6">March 12, 2026</span>.</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Third Note: Originally due March 25, 2025, with an outstanding amount of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zkjwGZLRgOAk">$555,556</span>, extended to&#160;<span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zUHHW4kK3tWi">March 25, 2026</span>.&#160;</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In consideration for this extension, the Company
issued&#160;<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember__us-gaap--StatementClassOfStockAxis__us-gaap--RestrictedStockMember_z6GPOFCx4JFe">8,081</span>&#160;restricted common shares. As a result of the extension, the Company recognized the loss on debt extinguishment
of&#160;<span id="xdx_90E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember_zUILZPYw57g">$297,878</span>&#160;as debt extinguishment and debt discount of&#160;<span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember_z0bItLwig93d">$61,818</span>&#160;as debt modification during the year ended December
31, 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Additionally, during the year ended December
31, 2024, the Company borrowed amounts from a third party totaling&#160;<span id="xdx_90F_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_z9pBdqFBWXh7">$2,413,707</span>, which includes original issue discount and financing
costs of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zAvUcmKrpwn2">$248,707</span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zZl34QsSDX7" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Principal</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">Issuance</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">Maturity</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">Interest</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: center">Payment</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">amount</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">date</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">Date</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">rate</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: center">schedule</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zQ1QuVTwLLi4">146,900</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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><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_zIxmyO6QC7Eh">March 7, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><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_zGiRZikQ75tc">January 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zBk3LEVZIE6i">12%</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; padding-left: 5.4pt">10 payments each in the amount of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zyOqo1poJDee">$16,453</span>&#160;beginning on&#160;<span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_z1lPrHFBUYR8">April 15, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zCUO1VytWQAl">177,100</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zix3MmDinmX3">March 7, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_z8vD5q0lkWIl">January 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zwaCjScRTCm9">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zkIlhgdKLm42">5 payments, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zp6gWMX1MmZb">$100,947</span>&#160;and four payments of&#160;<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoFourPaymentsMember_z8by03DKb2Ra">$25,237</span>, beginning in September 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zA4IxEKENZii">179,400</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zYgRIfg7PNY1">July 10, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zPtVxgj0ugm9">April 30, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zzwDERDTxf4f">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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">9 payments each in the amount of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zpBBGexVYlQ2">$22,724</span>&#160;beginning on&#160;<span id="xdx_901_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zryOM9GqeUXc">August 30, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zR160hvxVIXk">151,960</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zfqn84gC0Rj9">September 16, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zvo0IzeIyH6">July 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zjd2qDezBgja">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zcLBxosWNVO2">5 payments, one payment of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zsx4o1unDT43">$86,617</span>&#160;and four payments of&#160;<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourSecondMember_ze2nkc6WIH1a">$21,654</span>, beginning in March 2025</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z68aqlGOIc06">179,400</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241015__20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z0NM94E28ai7">October 15, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2FBwO0aCZhd">July 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2oieU5vWeB5">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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">9 payments each in the amount of&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zCVO5i0EcmIh">$22,724</span>&#160;beginning on&#160;<span id="xdx_908_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zasSvAGToKui">November 30, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z1IcVpAOkVz9">1,578,947</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zCL5qEVbQXRf">December 6, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250604__20250604__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zJPwYymDYwp8">June 4, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z33bZb4mKbDi">24%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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">Outstanding balance shall be paid on&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zGvzGOzfVXIb">June 4, 2025</span></td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span id="xdx_908_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_z2sox8Q2bj7l">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. Certain notes allow for the conversion price to be a fixed price
of $12.0 per share.</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_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_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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#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, 2025</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 10 &#8211; STOCKHOLDERS&#8217; EQUITY</a></td>
<td class="text"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zEbtR7VIhFNl" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 10 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Board of Directors of the Company approved
a reverse stock split of the Company&#8217;s authorized, issued and outstanding shares of Common Stock at a ratio of 1-for-80, effective
on May 2, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company amended its certificate of incorporation
to reduce the number of authorized shares of Common Stock that it may issue from&#160;<span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20250930__us-gaap--StatementEquityComponentsAxis__custom--PreSplitAuthorizedMember_z0PWB3P9AIH5">300,000,000</span>&#160;shares to&#160;<span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20250502_zNxjSHRswb2h">3,750,000</span> shares
and subsequently to <span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20250930_zKHHa4tR0LMi">26,000,000</span>&#160;shares with a par value of&#160;<span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zM1Oghu01pce">$0.001</span>&#160;per share.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued&#160;<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930_z3e7NAnq8fMj">1,295,261</span>&#160;shares of common stock, valued at fair market value on issuance as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 93%"><span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_z6LNqNQVqeHk">5,625</span>&#160;shares for compensation to our directors valued at&#160;<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zS0oZLPteH35">$71,143</span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4qtVnOAzDHa">988,655</span>&#160;shares for conversion of debt of&#160;<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zMMFH6KL4Cb4">$4,459,692</span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zPBUHfoUIUKe">264,980</span>&#160;shares for settlement of debt of&#160;<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zOYOa6wZgANa">$1,886,658</span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zJTvAhcBgn7j">32,400</span> shares for service valued at <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_z5CLVOQddJ6a">$223,200</span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7BDSMph6xL7">3,563</span>&#160;shares for common stock payable value at&#160;<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zRWckjQ75Uqb">$82,194</span>.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zU5puBbMfB28">38</span>&#160;shares for reverse stock split adjustment.</td></tr>
  </table>


<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20250930_ziMAKrAIQLX"><span id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20250930_zVBBWkycmmza">3,832,470</span></span>&#160;and&#160;<span id="xdx_901_eus-gaap--CommonStockSharesIssued_iI_c20241231_zl6ilmxY0GJ8"><span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20241231_zErTtLSL3r5">2,537,209</span></span>&#160;shares
of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zCVFAOi3jVi">10,000</span>&#160;shares, par value&#160;<span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zHF12BNM7J17">$0.001</span>. Under the Certificate of Designation,&#160;<span id="xdx_906_eus-gaap--PreferredStockParticipationRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJg6SDOeyDh6">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_zCF1HvdBoxCb">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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ztwFH2Y0zu54"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z2pflgIRGIWe"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zDdpLjv3NRFg"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zqBOKY3824Q6">10,000</span></span></span></span>&#160;shares
of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zJtyPGTxoge">200,000</span>&#160;shares, par value&#160;<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVYhsrGT7VRd">$0.001</span>.&#160;<span id="xdx_90A_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOVBNVd2D1A7">Under the Certificate of Designation,&#160;holders of Series B
Preferred Stock will receive a liquidation preference of $81 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_zWIPrk5ewcK6">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_z3jtRIXkaWs1">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_zQaNuabvEWbf">may convert into common stock
after twelve months from the issuance date, at a conversion rate of twelve point five (12.5) 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued&#160;<span id="xdx_90A_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqz64nyenEfd">6,571</span>&#160;shares of Series B Preferred Stock to settle salary payable for our CEO and CFO of&#160;<span id="xdx_904_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zTmDiRhlPmnf">$631,500</span>. As
a result, the Company recorded a loss on settlement of salary payable of&#160;<span id="xdx_903_ecustom--GainLossOnSettlementOfSalaryPayable_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zxkgZyWTokIf">$216,981</span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zU1nL8iSZrl9"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zvvcF7TJH3c2">42,108</span></span>&#160;and&#160;<span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zBQqR41Fi7q4"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zwFglKxsHvRj">35,537</span></span>&#160;shares
of Series B Preferred Stock were issued and outstanding, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zNco3FptkyO9">200,000</span>&#160;shares, par value&#160;<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zvEOw4X2p9wh">$0.001</span>.&#160;<span id="xdx_904_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zSude3JF7YDg">Under the Certificate of Designation,&#160;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_ztAG9b38J0W2">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_zU2l0F40f0bi">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_zcJVpy3feMw7">may convert into common stock after
twenty four months from the issuance date, at a conversion rate of twelve point five (12.5) 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zZTZqFTsXi0k"><span id="xdx_904_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zyMi3pi6F6c7"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z9VJ73PfJl39"><span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zCJcSo3DCmU5">no</span></span></span></span>&#160;Series
C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Series D Preferred Stock</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On July 7, 2025, the Company filed a First
Amended and Restated Certificate of Designation for the Series D Preferred Stock with the Secretary of State of Nevada to amend and restate
the terms of its Series D Preferred Stock, originally established on November 3, 2023, increasing the authorized shares from <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zc73B8297pPi">75,000</span> to
<span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20250707__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zL8WFF524dDi">100,000</span> and revising the terms as described below.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td><span id="xdx_904_eus-gaap--PreferredStockParticipationRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zcMvpSBEYWj9">Dividend Rights: 12% cumulative dividend, payable as,
when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the day
prior to conversion, with pro rata dividends for partial-year holdings.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zAz6ypf8RMs9">Conversion Rights: Following three months from the issuance
date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share, subject to adjustment
for stock splits, dividends, or reorganizations, removing the prior requirement for conversion only upon a note default.</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Redemption Provisions: Optional redemption by the Company
at 105% of the price paid by the holder, upon not more than three trading days&#8217; notice.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_90E_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z7NUXYVnmbI7">Liquidation Preference: Senior to common stock, Series
A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution, or winding
up of the Company.</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td><span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z61vKNWiAmzh">Voting Rights: No voting rights, except as required by
law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#8217;s
rights.</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Leak-Out Restriction: After three months, conversions
to common stock and sales are limited to 10% of the average daily trading volume of the Company&#8217;s common stock per holder.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
</table>

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

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September
30, 2025, the Company issued <span id="xdx_904_ecustom--StockIssuedForSettlementOfDebt_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--SeriesDPreferredIssuanceMember_znfEeYsY5FRk">37,110</span> shares of Series D Preferred Stock for settlement of debt of <span id="xdx_90D_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--SeriesDPreferredIssuanceMember_zrDnpT10PW58">$4,708,332</span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,&#160;<span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zlzZAAlkBuh7"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zuulexYt04Y6">37,110</span></span>
and <span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zVLX1f5LHtJ2"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zfdX6PQRRaLh">0</span></span> shares of Series D Preferred Stock were issued or outstanding, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A<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 (b)<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 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 4: 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 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 (a)<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 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 7: 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 8: 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 9: 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 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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 - RELATED PARTY TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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 11 - RELATED PARTY TRANSACTIONS</a></td>
<td class="text"><p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zT2jPDNoEP27" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 11 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company loaned&#160;<span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_z96Hv3zHooT6">$39,462</span>&#160;and&#160;<span id="xdx_90F_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20240101__20240930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zBnjaiARRJk4">$119,832</span>&#160;and collected <span id="xdx_903_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zJFzZrSle4Jc">$2,000</span> and <span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20240101__20240930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zzrW5mY1ZvTk">$0</span>, respectively&#160;to a related party.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,
the Company had amounts due from related parties of&#160;<span id="xdx_908_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20250930_zUZctlGETrml">$668,177</span>&#160;and&#160;<span id="xdx_906_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20241231_z5hgTojFIImg">$630,715</span>, respectively. The loans are unsecured, non-interest
bearing and due on demand.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,
the Company had amounts due to related parties of&#160;<span id="xdx_902_eus-gaap--NotesAndLoansPayableCurrent_iI_c20250930_z4R8S5rfgMP">$65,829</span> and <span id="xdx_909_eus-gaap--NotesAndLoansPayableCurrent_iI_c20241231_z1ekEkFKC4g3">$26,613</span>, respectively. For the nine months ended September 30, 2025,
a related party paid <span id="xdx_90B_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--VehicleLoanMember_zYVRLurFjp4f">$39,216</span> to purchase a vehicle on behalf of the Company. The amounts are unsecured, non-interest bearing and due on
demand.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On June 23, 2025, the board of directors of the
Company approved amended employment agreements in favor of its Chief Executive Officer, Leandro Iglesias, and its Chief Financial Officer,
Alvaro Quintana Cardona.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In case the monthly remuneration is not set in
full on time&#160;, the amended agreements provide that Messrs. Iglesias and Quintana&#160;&#160;may convert their accrued salary/bonus
into shares of common stock or Series B Preferred Stock of the Company. For common stock, the number of shares issuable is determined
by considering the average price per share of common stock on the Nasdaq Capital Market&#160;&#160;during the last 10 days and applying
a discount of 25% and then dividing the accrued salary by the average price per share. For Series B Preferred stock, the number of shares
issuable is determined by considering the discounted average price per share of common stock on the Nasdaq Capital Market during the last
10 days, dividing the accrued salary by the discounted average price per share, and then dividing that number of shares by 12.5.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
the Company issued&#160;<span id="xdx_908_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMjbyIs7QoCd">6,571</span>&#160;shares of Series B Preferred Stock to settle salary payable for our CEO and CFO of&#160;<span id="xdx_906_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_ztJRHcuV13Kd">$631,500</span>. As
a result, the Company recorded a loss on settlement of salary payable of&#160;<span id="xdx_90B_ecustom--GainLossOnSettlementOfSalaryPayable_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zs3b9MG8SmRb">$216,981</span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025
and 2024, the Company recorded management salaries of&#160;<span id="xdx_903_eus-gaap--ManagementFeeExpense_c20250101__20250930_z3xaa14gciR6">$760,500</span>&#160;and&#160;<span id="xdx_90F_eus-gaap--ManagementFeeExpense_c20240101__20240930_z4I9Co6QQg3l">$634,500</span>, and stock-based compensation bonuses of&#160;<span id="xdx_90C_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20250101__20250930_zkt0TCN0F1A8">$71,145</span>&#160;and&#160;<span id="xdx_909_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240101__20240930_zJRHvjMPRDeh">$109,485</span>,
respectively. During the three months ended &#160;September 30, 2025 and 2024, the Company recorded management salaries of&#160;<span id="xdx_907_eus-gaap--ManagementFeeExpense_c20250701__20250930_zBLhRXAescIi">$211,500</span>&#160;and&#160;<span id="xdx_901_eus-gaap--ManagementFeeExpense_c20240701__20240930_zC1PFmW65gol">$211,500</span>,
and stock-based compensation bonuses of&#160;<span id="xdx_902_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20250701__20250930_zgHapOGw7yrh">$15,945</span>&#160;and&#160;<span id="xdx_90E_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240701__20240930_z2TImqHVCGEk">$31,820</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">At September 30, 2025 and December 31, 2024,
the Company recorded and accrued management salaries of&#160;<span id="xdx_905_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20250930_zfKs4I4edxad">$73,365</span>&#160;and&#160;<span id="xdx_906_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20241231_zvEZhVTjPC47">$420,447</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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 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 2: 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 3: 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 4: 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 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 (c)<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 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 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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#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, 2025</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 12 &#8211; COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zG9CJyOlLci9" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 12 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_90D_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20250930_zHkeJkEIBNXk">12 months</span>. For the nine months ended September
30, 2025 and 2024, the Company incurred&#160;rent expense of&#160;<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20250101__20250930_zcjx2cnCUyUb">$24,328</span>&#160;and&#160;<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20240101__20240930_z9TNacx5G9X3">$21,335</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 &#8211; ACQUISITION<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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, Transaction between Entities under Common Control, 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_BusinessCombinationDisclosureTextBlock', window );">NOTE 13 &#8211; ACQUISITION</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--BusinessCombinationDisclosureTextBlock_zy5pX0HfMM4k" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 13 &#8211; ACQUISITION</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On May 29, 2025, the Company entered into a Unit
Purchase Agreement (the &#8220;Agreement&#8221;) with Craig Span (the &#8220;Seller&#8221;) and Globetopper, LLC, a Delaware limited liability
company ( &#8220;Globetopper&#8221;), pursuant to which the Company agreed to acquire fifty-one percent (<span id="xdx_90E_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20250529__20250529__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zM8Lffyfkah2">51%</span>) of the membership interests
of Globetopper (the &#8220;Transferred Membership Interest&#8221;) from the Seller.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Pursuant to the Agreement, the Company
acquired the Transferred Membership Interests of Globetopper for a total purchase price consisting of <span id="xdx_903_eus-gaap--AcquisitionCosts_c20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperPurchasePriceMember_zIoRL2TfLdr9">$700,000</span>,
<span id="xdx_900_eus-gaap--NoncashOrPartNoncashAcquisitionDescription_c20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperPurchasePriceMember_zGf25FRmVT9l">payable
as follows: $50,000 upon execution of the Agreement; $50,000 in cash on the closing date;&#160;$50,000 in cash 30 days after the closing
date, secured by a promissory note and pledge agreement; $50,000 in cash 60 days after the closing date, secured by a promissory note
and pledge agreement; $500,000 in restricted common shares of the Company, calculated at a 20% discount to the volume weighted average
price (VWAP) during the five days preceding the closing date</span>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Additional payments based on Globetopper&#8217;s
EBITDA growth, payable in common shares of the Company at a 20% discount to the greater of the VWAP during the five days following the
applicable period or preceding the payment date, will be payable as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td style="width: 93%">September 30, 2026: 50% of the positive difference between EBITDA at acquisition and EBITDA 12 months post-Closing.</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>September 30, 2027: 50% of the positive difference between EBITDA 12 months and 24 months post-Closing.</td></tr>
</table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The acquisition was closed on July 1, 2025.&#160;
Globetopper has been included in our consolidated results of operations since the acquisition date.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span id="xdx_900_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20250101__20250930_zUawbEVgotZh">The Company will invest up to $1,200,000
in Globetopper over 24 months post-Closing in monthly installments of $50,000, subject to the achievement of specified quarterly financial
targets.</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table summarizes the fair value
of the consideration paid by the Company:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zlOYwLXjzuTh" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)">
  <tr style="vertical-align: bottom">
    <td>&#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">July 1,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">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">2025</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; 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_90F_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zYMfNpl6PGsc">100,000</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: left; 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_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zoA4Zq6j3EX1">100,000</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: left; padding-left: 5.4pt">IQSTEL common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--StockIssuedDuringPeriodValueAcquisitions_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z75cDtr5cTXh">500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; 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_90E_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zPqVpCbUxOei">285,175</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: 10pt Times New Roman, Times, Serif; 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_90E_eus-gaap--AcquisitionCostsCumulative_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zGKLvJMWMv9g">985,175</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table summarizes the preliminary
identifiable assets acquired and liabilities assumed upon acquisition of Globetopper and the calculation of goodwill:</p>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zIqJPrDp3Ujg" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20250701_zGsNCXf7Qwi1">&#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: 79%; padding-bottom: 1pt; padding-left: 5.4pt">Total purchase price</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; 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_90D_eus-gaap--AcquisitionCostsCumulative_iI_c20250701_zu41OdSDNtM5">985,175</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="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-left: 5.4pt">Assets Acquired:</td><td style="font: 12pt Arial, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zRQ3biHKiWW3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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">129,531</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_zefTcsIgKgug" 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">Prepaid expenses and other 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">306,310</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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_zuxKdrtKA8vd" 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: 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">435,841</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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-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-left: 5.4pt">Liabilities Assumed:</td><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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iNI_di_zfYL522QIMlf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">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">(71,580</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessCombinationContingentConsiderationLiability_iNI_di_zsY0vWfwtHt7" 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">Contract 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">(703,262</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessCombinationContingentConsiderationLiabilityNoncurrent_iNI_di_z0O6HGcCZ1ci" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Line of credit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(99,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_di_zCF6yFUKSkK" 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: 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">(873,842</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zDrBOsQBUnU5" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; 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">(438,001</td><td style="font: bold 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></tr>
  <tr id="xdx_402_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_zwE41gRmAQrc" 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">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">214,620</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_z2YRAWNsxv17" 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 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">(223,381</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zV9O0v6Ztjqg" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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">1,208,556</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Unaudited combined proforma results of
operations for the three and nine months ended September 30, 2025 and 2024 as though the Company acquired Globetopper on January 1, 2024,
are set forth below:</p>

<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zGvdnZgBdSf6" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250701__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z27stFfalyK7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20240701__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z9SY8kHYFsUh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z0t9Jye8P9Pe">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zeisfyGDxaeh">&#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>Three Months Ended</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="border-bottom: Black 1pt solid; 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="7" style="border-bottom: Black 1pt solid; 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>2025</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>2025</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></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zeUUtLmqWhhk" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">102,867,553</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">62,183,464</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">258,349,274</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">212,841,207</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_zmbidJ4iEHvi" 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">100,126,838</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">59,991,984</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">251,263,440</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">206,623,461</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_zkFGlyKRGI2d" 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">2,740,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,191,480</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,085,834</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,217,746</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zkeaaFA3o4i1" 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">3,299,798</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">2,231,896</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">8,692,708</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">6,647,307</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_zsqb5g5HymY5" 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">(559,083</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">(40,416</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">(1,606,874</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">(429,561</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></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zowutmvdGSZ6" 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">(1,694,867</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">(651,416</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">(3,819,843</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">(2,648,705</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxesPaid_iN_pp0p0_di_zLKDHutOX2jh" 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">(71,919</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">(69,605</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">(184,190</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">(134,880</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_zjGDXqjhPioa" 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 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,325,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(761,437</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,610,907</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,213,146</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_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_BusinessCombinationDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 combination.</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 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 38<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-38<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 46<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-46<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 43<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-43<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 45<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-45<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 29<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-29<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 29<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-29<br><br>Reference 8: 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 (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-5<br><br>Reference 9: 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 (d)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<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/1943274/2147479328/805-10-50-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-4<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-4<br><br>Reference 22: 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 (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 23: 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 (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479326/805-40-45-1<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/805-30/tableOfContent<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/805-20/tableOfContent<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-7<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-5<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/805-10/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_BusinessCombinationDisclosureTextBlock</td>
</tr>
<tr>
<td style="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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 - SEGMENT<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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 14 - SEGMENT</a></td>
<td class="text"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_znnr6okLJmmh" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 14 - SEGMENT</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;<br/>
The Company operates in two industry segments, telecommunication services and fintech services, and three geographic segments, USA, UK
and Switzerland, where current assets and equipment are located. The Company's chief operating decision maker ("CODM") is its
chief financial officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and
assessing financial performance. The CODM uses operating activities and net assets to assess financial performance and allocate resources.
These financial metrics are used by the CODM to make key operating decisions, such as the determination of the rate at which the Company
seeks to grow, the allocation of budget between cost of sales and operating expenses and the management of assets.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows reportable operating
activities information by industrial segment for the three and nine months ended September 30, 2025. The Company has two industrial segments
since the Company acquired Globetopper LLC in July 2025:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2025</i></p>

<p id="xdx_897_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zNex6BfKFNwe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zwIajkbCNAFf" style="display: none">NOTE
       14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details)</span></span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_ztF0IEQzqt1k"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49C_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z5PBwx6XYQhe"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_495_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zK9LCdXbzlB6"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zAFoTIUR7AJ7"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49E_20250701__20250930_zlTTw0QzSMNl"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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">Telecom</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">Fintech</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">Corporate</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_zar9xcc4WnH1" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">104,223,026</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">14,290,694</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">51,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(15,697,167</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">102,867,553</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_zsIJnabLV6Xh" 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">101,662,238</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">13,979,041</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">24,870</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">(15,539,311</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">100,126,838</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_z60HgW8u67Y8" 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">2,560,788</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">311,653</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">26,130</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">(157,856</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">2,740,715</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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zXOStbe8uK6a" 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-left: 5.4pt">Operating 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">1,813,617</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">234,069</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,415,967</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(163,855</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">3,299,798</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zCavQ1YqRXi4" 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">747,171</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,584</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,389,837</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">5,999</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(559,083</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><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_zy5FjtR13Vkf" 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 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">(10,287</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">(1,823</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">(1,600,257</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">(82,500</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">(1,694,867</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><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_zk6UZyvAliB4" 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">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">(71,919</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: xdx2ixbrl1753">&#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 style="-sec-ix-hidden: xdx2ixbrl1754">&#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 style="-sec-ix-hidden: xdx2ixbrl1755">&#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">(71,919</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-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_40A_eus-gaap--ProfitLoss_zDY6rJYrRnOd" 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 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">664,965</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">75,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,990,094</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(76,501</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,325,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2025</i></p>

<table cellpadding="0" cellspacing="0" 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_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zlfUFZOY22D3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zkh9sR9kZdcj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zMBWbeC1ulZ1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zo7WVP7V4pva">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20250101__20250930_ziQAD8GEERg4">&#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">Telecom</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">Fintech</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">Corporate</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_z4lyoAaWXRC5" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">259,271,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">14,290,694</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">152,511</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(41,030,811</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">232,683,605</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_zjXPNnANtCyi" 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">252,782,854</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">13,979,041</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">24,870</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">(40,650,320</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">226,136,445</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_zaastnmfinpb" 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">6,488,357</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">311,653</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">127,641</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">(380,491</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">6,547,160</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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zPNvtPw8DsI" 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-left: 5.4pt">Operating 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">5,022,836</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">234,069</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,508,630</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(398,837</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">8,366,698</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zacgqB8DHVFc" 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">1,465,521</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,584</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,380,989</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">18,346</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,819,538</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><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_zXSzVHJRXRy5" 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 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">(49,625</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">(1,823</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">(3,541,722</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">(222,346</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">(3,815,516</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><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_zyHLnLmG1UZd" 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">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">(184,190</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: xdx2ixbrl1801">&#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 style="-sec-ix-hidden: xdx2ixbrl1802">&#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 style="-sec-ix-hidden: xdx2ixbrl1803">&#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">(184,190</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-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_40A_eus-gaap--ProfitLoss_znIhZ9Dc3rNf" 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 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">1,231,706</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">75,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,922,711</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(204,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,819,244</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2025 and 2024:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2025</i></p>

<table cellpadding="0" cellspacing="0" 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_497_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zdf4YSZRJNfa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zGA17HTUuQQh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zkxRR1MEt5fh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zN4TjEV0fLP5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930_zJDZat8Fmia2">&#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_zetZmmDkRECa" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">63,220,535</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">10,692,833</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">44,651,352</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(15,697,167</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">102,867,553</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_zHFmoUjn8n0i" 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">61,782,827</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">10,493,611</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">43,389,711</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">(15,539,311</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">100,126,838</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_zgptojuCVETj" 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">1,437,708</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">199,222</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">1,261,641</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">(157,856</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">2,740,715</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_z3ffPQgWMkSb" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zGHwdqqnnMjf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">575,876</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">98,486</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">706,728</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1839">&#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">1,381,090</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_z3oygpiK0UHa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">290,571</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,937</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">140,277</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(157,588</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">360,197</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zoLa5bZQvzqj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">272,888</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,340</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1850">&#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 style="-sec-ix-hidden: xdx2ixbrl1851">&#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">282,228</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zYIsawqNbEzk" 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: 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">104,000</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">3,539</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1856">&#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 style="-sec-ix-hidden: xdx2ixbrl1857">&#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">107,539</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_z9rfyOlBJWdh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">(4,378</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: xdx2ixbrl1861">&#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">34,928</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,268</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">24,282</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zl3OR3qYfT01" 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: 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"><span style="-sec-ix-hidden: xdx2ixbrl1866">&#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 style="-sec-ix-hidden: xdx2ixbrl1867">&#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 style="-sec-ix-hidden: xdx2ixbrl1868">&#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 style="-sec-ix-hidden: xdx2ixbrl1869">&#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 style="-sec-ix-hidden: xdx2ixbrl1870">&#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--AdvertisingExpense_zvewVdXrllpb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">606,627</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1873">&#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 style="-sec-ix-hidden: xdx2ixbrl1874">&#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 style="-sec-ix-hidden: xdx2ixbrl1875">&#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">606,627</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z7HK2b4cH2Jl" 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: 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">30,054</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">(7,448</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">26,593</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1881">&#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">49,199</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zb42lMbUkiU6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">6,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,923</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,312</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1887">&#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">161,918</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_z2WkIRLmWJV2" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,861</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,621</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">61,113</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1893">&#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">81,595</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zESZjMfQ69f7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,980</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1897">&#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 style="-sec-ix-hidden: xdx2ixbrl1898">&#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 style="-sec-ix-hidden: xdx2ixbrl1899">&#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">5,980</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2nF4MnO5qL7" 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: 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">239,143</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: xdx2ixbrl1903">&#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 style="-sec-ix-hidden: xdx2ixbrl1904">&#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 style="-sec-ix-hidden: xdx2ixbrl1905">&#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">239,143</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_z74Kr8HtZa6b" 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">2,142,305</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">231,398</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,089,951</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(163,856</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">3,299,798</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_zashKhLOyzrh" 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">(704,597</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">(32,176</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">171,689</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,000</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">(559,083</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_zpUCiHeJ2TWd" 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">(1,601,625</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">(6,390</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">(4,352</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">(82,500</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">(1,694,867</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_zXy6QySywYh9" 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: xdx2ixbrl1926">&#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 style="-sec-ix-hidden: xdx2ixbrl1927">&#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">(71,919</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: xdx2ixbrl1929">&#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">(71,919</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_40A_eus-gaap--ProfitLoss_zx6pHjDT66ml" 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">(2,312,222</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,566</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">95,419</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(76,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,325,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" 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_497_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zqfBuY7UQT45">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyUWLX25J948">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zymnrLN1Ojne">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z2SQNbtJljk4">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20240701__20240930_zyt6aibDwyuh">&#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_zYSd5lfJuwV" 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_zUBeO26NUxzf" 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_z2xZOE0VAPYj" 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_zoB43mJECAr1" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zxjkCYk2X684" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">653,839</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,180</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">461,761</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1965">&#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">1,207,780</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_zfFF89xtbgFe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">272,428</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">104,299</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">116,855</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(156,540</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">337,042</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zqA6WJYpEpDi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">61,350</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,668</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1976">&#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">(56,249</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">8,769</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_ze29x6i1nMP5" 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: 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">6,747</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,242</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,592</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"><span style="-sec-ix-hidden: xdx2ixbrl1983">&#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">28,581</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_zAuD7VnwNCk6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">39,088</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,339</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">25,841</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1989">&#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">70,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zEluT63NC2qc" 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: 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">8,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1993">&#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 style="-sec-ix-hidden: xdx2ixbrl1994">&#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 style="-sec-ix-hidden: xdx2ixbrl1995">&#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">8,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zvO5MTrxMEr" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">157,787</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1999">&#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 style="-sec-ix-hidden: xdx2ixbrl2000">&#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 style="-sec-ix-hidden: xdx2ixbrl2001">&#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">157,787</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zVn9hxSwDOr9" 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: 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">10,506</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,629</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">29,665</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2007">&#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">49,800</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zhamZuCf3ZIk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">6,682</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">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,440</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2012">&#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 style="-sec-ix-hidden: xdx2ixbrl2013">&#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">35,122</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zFBZehNUjQGk" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,876</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,084</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">81,419</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(20,000</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">121,379</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zL8ZAzjx4JCc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,884</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2023">&#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">17,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2025">&#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">19,856</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z98Jn8eqnPR6" 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: 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">31,820</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: xdx2ixbrl2029">&#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 style="-sec-ix-hidden: xdx2ixbrl2030">&#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 style="-sec-ix-hidden: xdx2ixbrl2031">&#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">31,820</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_zgTATyBTntce" 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_zJhcwrPd3ibk" 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: xdx2ixbrl2043">&#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_z2uyfKzGfkvi" 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">(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: xdx2ixbrl2049">&#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_zZp2mHwn2mp" 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: xdx2ixbrl2052">&#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: xdx2ixbrl2055">&#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_40A_eus-gaap--ProfitLoss_z8TnTBx0JYGe" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2061">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2025</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i></i></p>

<table cellpadding="0" cellspacing="0" 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_49C_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zshznG8iIBZ">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zu5ChJUggpJg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zhGts0w4Pih1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6fUWC0iFEY9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20250101__20250930_zN1stn4vxzP1">&#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_zE6hCzd5XNV2" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">141,511,086</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">21,281,894</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">110,921,436</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(41,030,811</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">232,683,605</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_zncvuamxcSmg" 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">138,464,533</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">20,621,929</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">107,700,303</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">(40,650,320</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">226,136,445</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_zv7yoPxTho9h" 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">3,046,553</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">659,965</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">3,221,133</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">(380,491</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">6,547,160</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_zpTkQFfTIGQd" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zlL2uiEGOMai" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,560,112</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">294,172</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,599,882</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,038</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">3,448,128</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_z5MMBHgws5A" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">707,054</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">281,790</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">435,862</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(372,000</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">1,052,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zl9rn73CNtLa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">818,144</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,917</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2102">&#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 style="-sec-ix-hidden: xdx2ixbrl2103">&#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">845,061</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zW7enWj3zVel" 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: 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">295,259</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2108">&#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 style="-sec-ix-hidden: xdx2ixbrl2109">&#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">308,995</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_z8QqE3RFf9Sk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">56,687</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">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,999</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2114">&#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">(20,799</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">43,887</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zHQA2tPQ167g" 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: 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">118,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2119">&#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 style="-sec-ix-hidden: xdx2ixbrl2120">&#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 style="-sec-ix-hidden: xdx2ixbrl2121">&#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">118,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zuFjR05OSoN3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">1,243,894</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2125">&#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">162,906</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2127">&#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">1,243,894</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z2jBKu75CCfa" 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: 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">54,596</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(43,723</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">73,591</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2133">&#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">84,464</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zeMT3K3y6bFh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">20,046</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">69,158</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">360,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#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: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">450,142</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zfWjzc53Eae5" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">83,542</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">15,935</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">201,523</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2145">&#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">301,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zEQCXU0k07k4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,786</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2149">&#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 style="-sec-ix-hidden: xdx2ixbrl2150">&#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 style="-sec-ix-hidden: xdx2ixbrl2151">&#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">7,786</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zEsVFBgieCn2" 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: 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">4,536</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2155">&#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 style="-sec-ix-hidden: xdx2ixbrl2156">&#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 style="-sec-ix-hidden: xdx2ixbrl2157">&#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">4,536</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_zUd91sroGkh6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; 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">294,343</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: xdx2ixbrl2161">&#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 style="-sec-ix-hidden: xdx2ixbrl2162">&#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 style="-sec-ix-hidden: xdx2ixbrl2163">&#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">294,343</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_z59DqyZN25cb" 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">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">5,264,849</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">665,984</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,834,702</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(398,837</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">8,366,698</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zotv7ZhIlEf7" 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">(2,218,295</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">(6,019</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">386,430</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">18,346</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,819,538</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><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_zYS41tcjzmJe" 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 style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,582,684</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">6,942</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(17,428</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">(222,346</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">(3,815,516</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><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_zrLa8lOuSfv1" 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">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: xdx2ixbrl2184">&#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 style="-sec-ix-hidden: xdx2ixbrl2185">&#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">(184,190</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: xdx2ixbrl2187">&#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">(184,190</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-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_40A_eus-gaap--ProfitLoss_zqsRzcJG4Vwb" 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 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">(5,800,980</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">923</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">184,812</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(204,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,819,244</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" 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_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zvmK868GohL6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zHGVQ0mqRi99">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zzWKq2L1rmIi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZONAq7x7iOd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20240101__20240930_zskF4No3wHFg">&#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_znhSzyIlXyKe" 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_zX9xuhyV8h8k" 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_zHGyVcdr5hRf" 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_ztNt0mMbR1v9" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zq2FizsZGdj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,293,992</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">170,457</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">887,021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2223">&#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">2,351,470</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_zc2ELe8ul7Yd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">607,752</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">211,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">215,998</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(156,540</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">879,182</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zgXc8QTg0Cde" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">1,014,621</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">114,444</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2234">&#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">(56,249</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">1,072,816</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zkKtRNyM6ftg" 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: 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">142,360</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,987</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,874</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2241">&#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">180,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_zpq54fhyGyja" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">98,092</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,160</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,505</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2247">&#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">167,757</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zioMcHTmDMGa" 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: 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"><span style="-sec-ix-hidden: xdx2ixbrl2251">&#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 style="-sec-ix-hidden: xdx2ixbrl2252">&#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 style="-sec-ix-hidden: xdx2ixbrl2253">&#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">93,646</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zHy7Hf8nGJ2l" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2257">&#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 style="-sec-ix-hidden: xdx2ixbrl2258">&#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 style="-sec-ix-hidden: xdx2ixbrl2259">&#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">659,784</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zy4GZQBL01yk" 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: 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">41,503</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">64,783</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">65,080</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2265">&#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">171,366</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zjRAM90Fefci" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">20,261</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">83,800</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2270">&#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 style="-sec-ix-hidden: xdx2ixbrl2271">&#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">104,061</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zoZudhB51sJh" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">175,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,823</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">132,434</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(20,000</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">311,512</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zzyqxmhR6Z3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,480</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2281">&#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">38,096</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2283">&#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">41,576</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zuP2NRVQDN6c" 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: 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"><span style="-sec-ix-hidden: xdx2ixbrl2287">&#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 style="-sec-ix-hidden: xdx2ixbrl2288">&#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 style="-sec-ix-hidden: xdx2ixbrl2289">&#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">1,801</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2CFzDhvSGg9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2293">&#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 style="-sec-ix-hidden: xdx2ixbrl2294">&#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 style="-sec-ix-hidden: xdx2ixbrl2295">&#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">109,485</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_zgoUhZSAsqY9" 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">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: 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_407_eus-gaap--OperatingIncomeLoss_pp0p0_zGKj1niBIMX" 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">(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: xdx2ixbrl2307">&#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: 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_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zvbR6diawFI4" 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 style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2313">&#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: 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--IncomeTaxExpenseBenefit_iN_di_zGWnfEzTC2cl" 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">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: xdx2ixbrl2316">&#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: xdx2ixbrl2319">&#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: 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><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_40A_eus-gaap--ProfitLoss_zeYzV3NiSNx" 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 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2325">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows asset information
by industrial segment at September 30, 2025:</p>

<table cellpadding="0" cellspacing="0" 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_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zRJbNC07kfj3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zEnEYQiIuseg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z7qHLHykK4e1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zU7xFpuZg1Pb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20250930_zGFkEvrxoEzl">&#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">September 30, 2025</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">Telecom</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">Fintech</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">Corporate</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_zT2tNqQGgji7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_zRJBHvY9chT5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">29,044,630</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">695,187</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">4,780,619</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(4,682,707</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">29,837,729</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zyYsY8AtsI07" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,642,371</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">191,646</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,534,191</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,319,737</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,048,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zbb4RrnRZwqa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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><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_zOgnoceNWWx9" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">27,225,082</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,354,096</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,846,205</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,682,707</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,742,676</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zqJYwJyqtlF8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">256,130</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2360">&#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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">290,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" 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_495_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zxjAuXZ1EOXj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zuDTqh0OrdRi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zcWHSBhv3WO7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20241231_zzi53M391qc3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#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">December 31, 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">Telecom</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">Corporate</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_zEoIkVp2vPUa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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_z5qaIGC25sK7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">75,098,705</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,594,060</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(16,677,719</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">63,015,046</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zNhgvMzQbZU1" 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: 5.4pt">Non-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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,097,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,079,518</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,184,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">15,992,692</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zVJqYnOVnYi4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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_zRUTtvw9w7vh" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">74,461,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,037,337</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(16,677,720</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">63,821,196</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zuXtYVTMFgOi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">274,353</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,011,926</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2391">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,286,279</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows asset information
by geographic segment at September 30, 2025 and December 31, 2024:</p>

<table cellpadding="0" cellspacing="0" 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_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zNGbrGwvz0Y7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zvyGD8n2Xwfi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z7KcJBIA24Gh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyj2SX5KnFAb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20250930_z82mXFYzvQ07">&#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">September 30, 2025</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_401_eus-gaap--AssetsAbstract_iB_zujMNQo1RPW5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_z1oyuh9xG8Nc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">10,375,189</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">2,286,128</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">19,365,772</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(2,189,360</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">29,837,729</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z9ULfN9dcgu2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,988,756</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,837</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,769,615</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,319,737</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,048,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zVepCRxlzzgk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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><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_z92oa0DID19f" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,515,081</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,185,837</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">18,231,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,189,360</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,742,676</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zQAGLvpuacLk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">169,599</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,531</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2427">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">290,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" 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_496_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAdnaAUteIyi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zNvvsDVOLxyf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zJWpP0fbeBC">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zFPmXRgM2CM2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20241231_z05BP6qLMZ6c">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif">December 31, 2024</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><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"></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_401_eus-gaap--AssetsAbstract_iB_zPELtTljBAA9" 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>Assets</b></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zIvo22fuEFca" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; width: 35%; text-align: left; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">19,885,086</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">8,055,475</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">48,182,373</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(13,107,888</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">63,015,046</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zbr0BIu1ssAe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,447,105</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">633,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,096,658</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,184,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">15,992,692</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zMx587H6mSfa" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_z6rUTc3auXE6" 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-left: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,386,520</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,415,705</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">47,126,859</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,107,888</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">63,821,196</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zj5IaAzFJA1d" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,012,066</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">169,599</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">104,614</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2463">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,286,279</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A5_zEjIPEeR1uVb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b></b></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/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 2: 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 3: 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><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 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<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 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-15<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 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<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 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 24: 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 25: 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 15 &#8211; SUBSEQUENT EVENTS.<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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 15 &#8211; SUBSEQUENT EVENTS.</a></td>
<td class="text"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zrvFECSuEgH6" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>NOTE 15 &#8211; SUBSEQUENT EVENTS</b>.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Subsequent to September 30, 2025 and through
the date that these financials were made available, the Company had the following subsequent events:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">On October 10, 2025, the Company filed a Second
Amended and Restated Certificate of Designation for the Series D Preferred Stock (the &#8220;Certificate of Designation&#8221;) with the
Secretary of State of Nevada to amend and restate the terms of its Series D Preferred Stock, originally established on November 3, 2023,
and first amended on July 7, 2025. The Second Amended and Restated Certificate of Designation maintains the number of authorized shares
at 100,000 and revises the terms by introducing a True-Up Adjustment mechanism to the conversion rate, as described below. The amended
terms include the following key provisions:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="width: 5%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td>Dividend Rights: 12% cumulative dividend, payable
as, when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the
day prior to conversion, with pro rata dividends for partial-year holdings.</td>
    <td style="width: 15pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Conversion Rights: Following three months from
the issuance date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share (the
&#8220;Base Shares&#8221;), subject to adjustment for stock splits, dividends, or reorganizations. Additionally, a True-Up Adjustment
mechanism applies, whereby the conversion may include additional shares based on a comparison of the original conversion price (based
on the 10-day VWAP with a 20% discount at the time of issuance) to the lowest daily VWAP during the five trading days preceding the conversion
date with a further 20% discount applied to such lowest daily VWAP (the &#8220;Adjusted Conversion Price&#8221;), with a floor of $1.00
and a maximum True-Up Ratio of 2.5.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Redemption Provisions: Optional redemption by
the Company at 105% of the price paid by the holder, upon not more than three trading days&#8217; notice.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Liquidation Preference: Senior to common stock,
Series A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution,
or winding up of the Company.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Voting Rights: No voting rights, except as required
by law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#8217;s
rights.</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td>Leak-Out Restriction: After three months, conversions
to common stock and sales are limited to 10% of the average daily trading volume of the Company&#8217;s common stock per holder.</td>
    <td>&#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_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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_zxmsWH0pCKzf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Organization and Operations</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;Nevada&#160;on&#160;<span id="xdx_907_edei--EntityIncorporationDateOfIncorporation_c20250101__20250930_zGeMzpPkVgdd">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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;with over
603&#160;active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company is a technology company with a presence
in 20 countries and approximately 100 employees that is offering leading-edge services through its four business divisions.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Telecom Division, which represents the majority
of current operations and which also represents 94% of all of the Company&#8217;s revenues, offers VoIP, SMS, proprietary Internet of
Things (IoT) solutions, 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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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. Additionally, Globetopper LLC (www.globetopper.com)
our most recent acquisitions, plays a strategic role in supporting the expansion and integration of our business divisions. Through its
operations, the Company continues to strengthen its global presence and enhance the synergy in Fintech segments through its solution for
gift card programs, currently representing 6% of our revenues for the nine months ended September 30, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">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;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company&#8217;s developing&#160;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://www.xbrl.org/2009/role/commonPracticeRef<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 810<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/810/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_zBuX0OqaVQk5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and the results of operations and cash flows
for the periods presented. The results of operations for the three and nine months ended September 30, 2025 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, 2024 filed with the SEC on March 31, 2025.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_ConsolidationPolicyTextBlock', window );">Consolidation Policy</a></td>
<td class="text"><p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zZjYOsIObHgj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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;),
QXTEL LIMITED (&#8220;QXTEL&#8221;) and Globetopper LLC (&#8220;Globetopper&#8221;). All significant intercompany balances and transactions
have been eliminated in consolidation.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_84A_eus-gaap--BusinessCombinationsPolicy_zZLSWyH22GX4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In accordance with Accounting Standards Codification
(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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<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_ReverseStockSplitPolicyTextBlock', window );">Reverse stock split</a></td>
<td class="text"><p id="xdx_841_ecustom--ReverseStockSplitPolicyTextBlock_zyM85wBIrNW4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Reverse stock split</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company announced a reverse stock
split effective on May 2, 2025 (the &#8220;Market Effective Date&#8221;). The Board of Directors of the Company approved a reverse
stock split of the Company&#8217;s authorized, issued and outstanding shares of common stock, par value&#160;<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zXoCwiWXfdO6">$0.001</span>&#160;per share
(the &#8220;Common Stock&#8221;), at a ratio of 1-for-80. All issued and outstanding common stock, options and warrants to purchase
common stock and per share amounts contained in this Report have been adjusted retroactively to reflect the change in capital
structure for all periods presented.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">All share and per share information in these
financial statements retroactively reflect this reverse stock split.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--UseOfEstimates_z3bkasaK7SRj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBWx2loLEJnf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_do_c20250930_zNTXXQn4TFl7"><span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20241231_zmU1DqUZgI0j">no</span></span>&#160;cash
equivalents at September 30, 2025 and December 31, 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_AccountsReceivableAllowanceForCreditLossTableTextBlock', window );">Accounts Receivable and Allowance for Uncollectible Accounts</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zIaCmWwl3D84" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and 2024, the Company recorded bad debt
expense of&#160;<span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20250101__20250930_zdlvOjGlKq9d">$4,536</span> and&#160;<span id="xdx_902_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zjkMGJdmZqu9">$1,801</span>, respectively.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_EarningsPerSharePolicyTextBlock', window );">Net Income (Loss) Per Share of Common Stock</a></td>
<td class="text"><p id="xdx_84E_eus-gaap--EarningsPerSharePolicyTextBlock_zNz6hvExW6l3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company has adopted Accounting Standards
Codification ASC 260,&#160;&#8221;<i>Earnings per Share</i>&#8221;&#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 year. 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 convertible notes, and these were excluded from the computation of diluted net loss per share as the result
was anti-dilutive for the three and nine months ended September 30, 2025 and 2024.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following represents a reconciliation of
the numerators of the basic and diluted earnings per share computation for the three and nine months ended September 30, 2025 and 2024:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>Net loss attributed
to common stockholders of IQSTEL Inc.</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--NetLossAttributedToCommonStockholdersOfIqstel_zIO2fxCyPBL5" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930_zkgByUGYbr5j">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20240701__20240930_z2BsEIOFK272">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20250101__20250930_zbMGEzd6qWxc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20240101__20240930_z9QBJFngF1Si">&#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>Three Months Ended</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; 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>September
    30,</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>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>2025</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>2025</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></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zJmeFniiWf9" 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">Net loss attributed to IQSTEL Inc.</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(2,466,830</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(923,788</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(6,031,766</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(3,741,707</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--UndiclaredDividendOnSeriesDPreferred_zOHuBqUXvUFd" 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">Undeclared divided on Series D Preferred Stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,916</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: xdx2ixbrl1151">&#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">(13,916</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: xdx2ixbrl1153">&#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_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_zeyPqAHa7MRg" 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">Net loss attributed to common stockholders of IQSTEL Inc.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,480,746</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(923,788</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">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,045,682</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,741,707</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="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_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zK6ANnoSagLd" 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">Weighted average number of common shares outstanding - Basic and diluted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,635,616</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">2,303,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,076,480</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,241,409</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_40A_eus-gaap--EarningsPerShareDiluted_zavyOOSpK888" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.68</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.40</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.97</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.67</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>


<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_ConcentrationRiskDisclosureTextBlock', window );">Concentrations of Credit Risk</a></td>
<td class="text"><p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zdODYhBNQhC5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, accounts receivable, 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. Based on the Federal Deposit
Insurance Corporation (FDIC) applicable in the United Sates, Switzerland&#8217;s deposit protection system (Esisuisse) and the Financial
Services Compensation Scheme (FSCS) applicable in the U.K., 47.21% of our cash and cash equivalent are protected by the applicable government
insurance limits.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">During the nine months ended September 30, 2025,
we had 31 customers representing&#160;<span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--ThirtyOneCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zUQj2MdhY8Re">87.4%</span>&#160;of our revenue compared to 22 customers representing&#160;<span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyTwoCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zrvXEAtq3Bnj">87.7%</span>&#160;of our revenue for
the nine months ended September 30, 2024. This is a significant improvement in the revenue concentration. For the nine months ended September
30, 2025 and 2024,&#160;<span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_z2QLFgSoUst">37.6%</span>&#160;and&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zqhcYFfj1gtk">38.3%</span>&#160;of revenue, respectively, comes from customers under prepayment conditions, which
means there are no credit or bad debt risks on that portion of the customers&#8217; portfolio.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Approximately&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyFiveCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zaRPdbBV6kuh"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--ElevenCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zDs0oWFrH9oi">80%</span></span>&#160;of total accounts
receivable are concentrated in balances from the Company&#8217;s top 25 customers as of September 30, 2025 compared to the same percentage
concentrated in 11 companies as of December 31, 2024. The largest customer as of September 30, 2025 represented&#160;<span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zM0UEdCO5Uh2">8.75%</span>&#160;of the
total compared to <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zzvCBi2FnKEe">40.39%</span> as of December 31, 2024. This concentration may expose the Company to a medium-to-low level of credit risk, as
most of these customers are bilateral, meaning they also have accounts payable with the Company.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_FairValueOfFinancialInstrumentsPolicy', window );">Financial Instruments</a></td>
<td class="text"><p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zeiCsbuaQxul" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 1</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 2</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><span style="text-decoration: underline">Level 3</span></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The carrying values of our financial instruments,
including, cash; accounts receivable; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zy6U9SA425F8" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Usage charges refer to the fees that customers
are billed based on their actual usage of the services. For voice services, this typically means charges are based on the duration of
calls made. For SMS (text messaging), it usually means charges per message sent. Other recurring charges are referred to charges for services
such as (1) Global DIDs, (2) Global Toll-Free Numbers, (3) PBX (Private Branch Exchange) for small businesses, and (4) SIP Trunking. The
provision of these services usually has set-up fees and are offered on a subscription or month-to-month basis.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Revenue is reported on a gross basis since the
Company acts as the principal in the transaction, meaning it has control over the goods or services before they are transferred to the
customer. This includes having the primary responsibility for fulfilling the contract and determining the price.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">With respect to the specific performance obligations
of the Company in its contracts with its customers, our standard service agreement establishes the following:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;&#160;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company agrees to furnish to Customer, and Customer agrees to purchase from the Company, International Long Distance telecommunication services and/or SMS services at the rates agreed to in writing by the Parties.</span></td>
    <td style="width: 15pt">&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company will provide, operate and maintain communications equipment, international links and network administration and support in the United States and other countries as may be agreed upon.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company will be responsible for its own expenses and will provide, operate, and maintain transmission facilities required to link its domestic network with the other Party's nearest point of presence (POP).</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company shall provide Customer all required IP network addresses, Domain Name Server (DNS) information and, if necessary, the associated prefixes used to exchange voice traffic as provided on the provisioning form.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company shall take all appropriate security measures to protect its network from fraudulent traffic coming from unknown or unauthorized sources. Any and all IP and network information received by the Company from Customer for the purposes of this agreement shall be strictly confidential, and disclosed only to those employees or personnel with a need to know.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;The Company recognizes revenue from
telecommunication services in accordance with ASC 606. Topic 606 establishes a comprehensive 5 step framework for determining revenue
recognition. Under this framework, the Company considers each service a single performance obligation, since typically, the Company provides
a series of distinct services.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Under ASC 606, voice and SMS termination services
typically qualify for over time recognition because the customer receives and consumes the benefits as the entity performs</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 93%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Each call or message is terminated in real time.</span></td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The customer cannot "stockpile" the service &#8212; it's consumed instantly.</span></td></tr>
  <tr>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify">&#160;</td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">&#8226;</span></td>
    <td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The service is indivisible and recurring, with no alternative use.</span></td></tr>
  </table>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">In the case of the services provided by Globetopper,
the Company recognizes revenue in accordance with ASC 606, "Revenue from Contracts with Customers."
Under this standard, revenue is recognized when control of the promised goods or services is transferred to the customer in an amount
that reflects the consideration to which the Company expects to be entitled.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The Company&#8217;s primary performance obligation
is the transfer of digital prepaid products to customers upon purchase. Revenue is recognized at a point
in time when the digital prepaid products are made available to the customer, as this is when the customer obtains control and can benefit
from the use of the products. The Company has evaluated additional services, including API integration
and technical support, and determined that these services are not distinct performance obligations. These services are highly interdependent
and integrated with the primary obligation to deliver digital prepaid products. As such, revenue recognition for these services is bundled
with the primary performance obligation and recognized at the same point in time.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The transaction price is determined based on
the pricing appendix provided to customers at the time of contract signing, with the Company reserving the right to adjust prices with
a three-day notice. Since the Company has only one primary performance obligation, there is no allocation
of the transaction price across multiple obligations. </p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The application of the 5 step Topic 606 revenue
recognition framework to the Company's operations is depicted as follows:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 95%; margin-right: auto">
  <tr style="vertical-align: top">
    <td style="border: black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 19%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><b>Topic 606 Conceptual Framework</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 81%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><b>Related Company Policy &amp; Procedures</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 1 Identify the contract(s) with customer</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">A contract is defined as an approved mutual agreement
    between the Company and a customer setting performance obligation, and criteria that must be met in accordance with the Company's customary
    commercial business practices and entered into with the probable expectation that all estimated consideration will be realized in the
    ordinary course of business.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 2 Identify the performance obligations</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">Performance obligations are identified in the
    customer agreement, and any subsequent amendments stated in per minute, time and message usage criteria; and digital prepaid products.
    The Company considers each service a single performance obligation, including instances where the Company provides a series of services
    that are substantially the same and have the same pattern of transfer.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 3 Determine the transaction price</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">The transaction price is determined at contract
    inception and is subsequently reviewed periodically to reflect applicable rate amendments, trends in regulatory, market conditions and
    usage of service and products by a customer. The transaction price excludes amounts collected on behalf of third parties such as sales
    taxes and regulatory fees.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 4 Allocate the transaction price to the performance obligations</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">The transaction price is allocated to each performance
    obligation based on the standalone contractual selling price of the time measured service, net of any related discount.</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Step 5 Recognize revenue when the entity satisfies a performance obligation</p>
    <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td>
    <td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The Company recognizes revenues from contracts with customers when control of the usage of the services and digital prepaid products has been transferred to the customer, as recorded and measured by the Company's internal information systems. Revenues are recognized at the probable amount of consideration expected in exchange for transferring control of usage.</span></td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></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_CostOfSalesPolicyTextBlock', window );">Cost of revenue</a></td>
<td class="text"><p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z0ofyubXnft" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Cost of revenue</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">Costs of revenue represent direct charges from
vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated
in vendors&#8217; networks.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;&#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_z6XzvjAMVOKj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">In November 2024, the Financial Accounting Standards
Board issued Accounting Standards Update (ASU) 2024-03&#160;<i>Final Standard on Income Statement: Disaggregation of Income Statement
Expenses</i>, which requires disaggregated disclosure of income statement expenses for public business entities.&#160;The ASU does not
change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense
captions into specified categories in disclosures within the footnotes to the financial statements. This guidance will be effective for
us on January 1, 2027. The Company is currently evaluating the impact of adopting ASU 2024-03.</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">The Company has reviewed all other recently issued,
but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to
cause a material impact on its 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_IQST_ReverseStockSplitPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ReverseStockSplitPolicyTextBlock</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_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>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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 business combination.</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 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-42<br><br>Reference 5: 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 (d)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479405/805-10-25-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (d)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (c)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21<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 21<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21<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 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 3A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482836/275-10-55-3A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-2A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 275<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/1943274/2147482861/275-10-50-1<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<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_CostOfSalesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 cost of product sold and service rendered.</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> -Topic 705<br> -Publisher FASB<br> -URI https://asc.fasb.org/705/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_CostOfSalesPolicyTextBlock</td>
</tr>
<tr>
<td style="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://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<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/1943274/2147482907/825-10-50-1<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_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_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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 2: 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 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-12<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-9<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482836/275-10-55-6<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-4<br><br>Reference 8: 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 9: 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_NetLossAttributedToCommonStockholdersOfIqstel', window );">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--NetLossAttributedToCommonStockholdersOfIqstel_zIO2fxCyPBL5" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930_zkgByUGYbr5j">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20240701__20240930_z2BsEIOFK272">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20250101__20250930_zbMGEzd6qWxc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20240101__20240930_z9QBJFngF1Si">&#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>Three Months Ended</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; 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>September
    30,</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>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>2025</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>2025</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></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zJmeFniiWf9" 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">Net loss attributed to IQSTEL Inc.</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(2,466,830</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(923,788</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(6,031,766</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(3,741,707</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--UndiclaredDividendOnSeriesDPreferred_zOHuBqUXvUFd" 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">Undeclared divided on Series D Preferred Stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,916</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: xdx2ixbrl1151">&#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">(13,916</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: xdx2ixbrl1153">&#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_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_zeyPqAHa7MRg" 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">Net loss attributed to common stockholders of IQSTEL Inc.</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,480,746</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(923,788</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">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,045,682</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,741,707</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="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_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zK6ANnoSagLd" 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">Weighted average number of common shares outstanding - Basic and diluted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,635,616</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">2,303,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,076,480</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,241,409</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_40A_eus-gaap--EarningsPerShareDiluted_zavyOOSpK888" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.68</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(0.40</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.97</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.67</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</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_NetLossAttributedToCommonStockholdersOfIqstel">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_NetLossAttributedToCommonStockholdersOfIqstel</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_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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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, Transaction between Entities under Common Control, 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_881_eus-gaap--OtherCurrentAssetsTextBlock_z7Y3qk0EDqDa" style="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 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" id="xdx_492_20250930_zWSeZXNR3J7k" 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" id="xdx_499_20241231_zUQDQ3Yk2hJ5" 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>2025</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></tr>
  <tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_z4s3m8XD64r7" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">228,169</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">115,685</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_z5ix38Oedmj1" 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">2,111,006</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,020,288</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_zSoansNQXLt" 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_zixXVMW1PPjj" 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">53,893</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">42,673</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_z0DEmDRhcsV2" 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">356,000</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_zavpMw1Z2aF5" 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">128,703</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zhvtSerwYlA1" 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">Total</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,900,271</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">2,684,349</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zAspFV0NKIg5" style="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 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" id="xdx_493_20250930_zlVNdwSsS18j" 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" id="xdx_494_20241231_zffYnniPdtTa" 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>2025</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></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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zlH170d68v6e">709,417</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z9B67BcjldC">709,417</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_90A_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zIWU4IN3M2wh">800,247</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--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zRTqmwMqRQ5a">690,742</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; padding-left: 5.4pt">Vehicle</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zm5pzyDfzVFj">86,643</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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zPujbwfohrYc"><span style="-sec-ix-hidden: xdx2ixbrl1223">&#8212;</span></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; 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_90E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zT6dB3LhVI6b">157,831</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_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zB4xcItVRg1l">155,935</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_zYyFHG83uZc2" 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 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">1,754,138</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,556,094</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_zdQdB8q7Brv1" 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">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">(1,083,496</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">(994,292</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_z2qM4n8Gl3F4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total property and equipment</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">670,642</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">561,802</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; INTANGIBLE ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets 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_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock', window );">Schedule of Indefinite-Lived Intangible Assets [Table Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_zs6ENBu7NaQ4" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (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>
         <td>&#160;</td>
         <td>&#160;</td></tr>
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></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>
       <td>&#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; 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>Useful life</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>Gross carrying
    amount</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>Accumulated
    amortization</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>Net carrying
    amount</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: left; padding-left: 5.4pt">New gas regulator intangible</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt">Not yet in service</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_z6SJS1BHeTXl">99,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_ze3eAPRcteuh"><span style="-sec-ix-hidden: xdx2ixbrl1242">&#8212;</span></span>&#160;&#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: 3%">&#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: 15%; text-align: right"><span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zSbBHnAPOY1">99,592</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-bottom: 1pt; padding-left: 5.4pt">Interconnection agreements</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: center; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z58YORxMLFLi">16 years</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_90A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z6ZsaThnDItd">7,700,000</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_90F_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zFW3ggVHKDni">721,877</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_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zIYkLY6vOvn3">6,978,123</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="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zFDPiAOV8ZN7">7,799,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zJQ1lmVi2yxa">721,877</span></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"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_z0anVH7NGgoe">7,077,715</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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 style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Useful life</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>Gross carrying
    amount</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>Accumulated
    amortization</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>Net carrying
    amount</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: left; padding-left: 5.4pt">New gas regulator intangible</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt">Not yet in service</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zyBRz3TGb1I">99,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_za4zFZ3MSpDl"><span style="-sec-ix-hidden: xdx2ixbrl1252">&#8212;</span></span>&#160;&#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: 3%">&#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: 15%; text-align: right"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zmEZ0XlbZxbk">99,592</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-bottom: 1pt; padding-left: 5.4pt">Interconnection agreements</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: center; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zUxrciKPD7ch">16 years</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_903_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBPSIZV61g9g">7,700,000</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_90B_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBXFyM4m2zLk">360,938</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_908_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zbNB77uc1zpa">7,339,062</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="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt">&#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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zIugIwuMwQGc">7,799,592</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zxmP2z2dLPkl">360,938</span></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"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zfSzIY74Z73b">7,438,654</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_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock', window );">NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zMzf8JzOFbwa" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)">
    <tr>
       <td>&#160;</td>
       <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: 10pt Times New Roman, Times, Serif; width: 44%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2025 (3 months remaining)</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: 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: 43%; text-align: right"><span id="xdx_90B_eus-gaap--BelowMarketLeaseAmortizationIncomeNextTwelveMonths_iI_c20250930_zCAsL5kgtgj9">120,312</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">2026</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearTwo_iI_c20250930_zbrKOFK66Dfi">481,250</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">2027</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearThree_iI_c20250930_zB4Nuz7h6qi">481,250</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: left">2028</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearFour_iI_c20250930_zeTDnBWsZv56">481,250</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">2029</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--BelowMarketLeaseAmortizationIncomeYearFive_iI_c20250930_zOZfEhOtR2R1">481,250</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: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</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_902_eus-gaap--BelowMarketLeaseAmortizationIncomeAfterYearFive_iI_c20250930_z0pW7muPWR5a">4,932,811</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: left">&#160;</td><td style="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_904_eus-gaap--BelowMarketLeaseNet_iI_c20250930_zmSYnBR5rVM7">6,978,123</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>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-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_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment.</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> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -SubTopic 30<br> -Topic 350<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: 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 (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<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_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock</td>
</tr>
<tr>
<td style="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_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible 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/exampleRef<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -SubTopic 30<br> -Topic 350<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: 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)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<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_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock</td>
</tr>
<tr>
<td style="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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211; ACCRUED AND OTHER CURRENT LIABILITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock', window );">NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zpD8AGfnKQe2" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (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" id="xdx_492_20250930_zmEADYCHYkH4" 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" id="xdx_498_20241231_zPTp49RsNZ2e" 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>2025</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></tr>
  <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iI_zuIzGxoEAki" 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">Accrued liabilities</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">1,148,363</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">928,858</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_zzmlsKgTTRnd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Cost provision</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13,276,570</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">53,939,336</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--InterestPayableCurrent_iI_zyaoKkOJt2vb" 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">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,450</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">118,204</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--AccruedSalariesCurrent_iI_zTqBYwKxhC36" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">73,363</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">420,447</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_znop3XdMuYl7" 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">Salary payable and employee benefit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,709</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">88,357</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_zhwZQ5PYPvtc" 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 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">340,915</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">129,582</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--OtherAccruedLiabilitiesCurrent_iI_zfESPoE4veNi" 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">Total</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,009,370</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">55,624,784</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_PayablesAndAccrualsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PayablesAndAccrualsAbstract</td>
</tr>
<tr>
<td style="padding-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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 (a) 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 (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.</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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 - LOANS PAYABLE (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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 8 - LOANS PAYABLE - Schedule of Loans Payable</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfLoansPayableTextBlock_zicFFzvicSTb" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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>2025</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 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: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zolPkEpbMYc9">97,401</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zaY6xWtph03a">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: 33%; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zKiqKxqkCz2k">October 23, 2018</span> and due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z7Im4kLsdURe">January 2, 2026</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: 9%; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zrKL5PvJaT04">5.0</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">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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zEjvEmekSfPf">60,703</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_c20241231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zXsWeO9zRA73">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; padding-left: 5.4pt">Note was issued on <span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zDESa72WW1Kk">April 1, 2020</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zabqWHwHmI1i">March 31, 2026</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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfy9rfdaKlKe">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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zQJwTnkNJjHb"><span style="-sec-ix-hidden: xdx2ixbrl1309">&#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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zvqDU0Dx4oig">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; padding-left: 5.4pt">Note was issued <span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zrqSXBXi2UQ3">June 11, 2024</span> and due on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z1I2E2MXwLm1">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 id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_ze3Fxw3qEhd1">2.0</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 - 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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zaSWTiosEBFd"><span style="-sec-ix-hidden: xdx2ixbrl1314">&#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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zZHN8NtSAGm">1,275,000</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_90E_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zhD00O0Xv7I6">April 1, 2024</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwzMzn5uxn1h">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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znZYbWfVfXK4">4.9</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_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zAb5N4Gj0gr2"><span style="-sec-ix-hidden: xdx2ixbrl1319">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zrddE9TjtB35">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; padding-left: 5.4pt">Note was issued <span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4BMEvPSBrR7">July 16, 2024</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z7BiwOz4DIr4">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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zxmRrJ1kTE14">2.0</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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUlgiDFm7DQ3"><span style="-sec-ix-hidden: xdx2ixbrl1324">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zTm1Wc2gZ53i">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; padding-left: 5.4pt">Note was issued <span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zhf4h8a0U2L7">July 31, 2024</span> and due on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zYD6vQrI2Xc3">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 id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zJGLzu2Zr5i6">2.0</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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zt236lAypbA1"><span style="-sec-ix-hidden: xdx2ixbrl1329">&#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_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zp4hschllmj2">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; padding-left: 5.4pt">Note was issued <span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_z8cxMoKjgzyd">September 23, 2024</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zHVhj42nVKSc">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 id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zAPl6OaLuF75">2.0</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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zEuWMmp5BrPc"><span style="-sec-ix-hidden: xdx2ixbrl1334">&#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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zw7hlGQEWxil">108,696</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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zHdHJOAUogBb">October 4, 2024</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zJmzVauN4hLk">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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_z5JlGZZvMnG9">2.0</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 - 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_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zTW53vYZQt91">226,810</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--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z7zDSnqovq1d"><span style="-sec-ix-hidden: xdx2ixbrl1340">&#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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z4tSTKaeDnjh">February 3, 2025</span> and due on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zNbqoA0K0fHf">September 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_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zmgwKAkMWxGk">4.9</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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zYpaDVNQ7yBj">794,737</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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zE9Dc1tkXJH3"><span style="-sec-ix-hidden: xdx2ixbrl1345">&#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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zsvUTFGAfJ">July 16, 2025</span> and due on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zZXCWWn5Yit8">February 26, 2026</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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_znJ890Ajtixe">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: 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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHRH77u1Yaci">794,737</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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zX53KUyzBKch"><span style="-sec-ix-hidden: xdx2ixbrl1350">&#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_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zP9mZHJW0JV2">August 8, 2025</span> and due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zpPHqCjHGxx3">March 21, 2026</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_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHA315t1etD8">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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zB4PuaaAJ8A9">794,737</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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zeSXznZpzI21"><span style="-sec-ix-hidden: xdx2ixbrl1355">&#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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zN0cc1xStZ5d">September 11, 2025</span> and due on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zIt8MgKaJWf1">April 24, 2026</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_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zX3sPflWr1s8">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: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financing
    loan</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zPaKvbszlh05" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">44,865</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zdpyfWDUahhl"><span style="-sec-ix-hidden: xdx2ixbrl1360">&#8212;</span></span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; 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: 1pt"><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; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan
    was issued in July 2025 and the monthly payment amount is <span id="xdx_90D_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zcW9WjFcoL78">$1,149</span> for <span id="xdx_903_eus-gaap--LesseeFinanceLeaseTermOfContract1_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zRf3dHrae5Hf">48 months</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; 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="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"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zg9eChwsyCB2">7.87</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930_zXmuOcL7etmf">2,813,990</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_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231_z6jOts0jHnG7">2,518,539</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_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930_zspPqtQPMN9a">105,323</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_c20241231_ztpHrtYiRFQ1">62,898</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="text-align: right">&#160;</td><td style="text-align: right">&#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_906_eus-gaap--LongTermDebt_iI_pp0p0_c20250930_zpTxhgN3Sqe6">2,708,667</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_902_eus-gaap--LongTermDebt_pp0p0_c20241231_zOypOy5I7grf">2,455,641</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_906_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20250930_zLqssCgc83Ag">2,674,548</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_90F_eus-gaap--LongTermDebtCurrent_pp0p0_c20241231_zMEy0ITEpXPa">2,455,641</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="text-align: right">&#160;</td><td style="text-align: right">&#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_907_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20250930_zqXbw9gF6Oj1">34,118</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_90A_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20241231_zWu0u3KUirFd"><span style="-sec-ix-hidden: xdx2ixbrl1373">&#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="text-align: right">&#160;</td><td style="text-align: right">&#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 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zPNx6J6YZxe5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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></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>2025</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></tr>
  <tr 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">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_909_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zk00pvm1cpmc">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_90A_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z1WZ0LuXNMl7">21,606</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; 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_904_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zYRGZhMizddk">133,865</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_90D_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zg9U2tXj1Xfd">219,894</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">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_905_eus-gaap--LoansPayable_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zbmtXG2XSOzb">55,579</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_900_eus-gaap--LoansPayable_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zUKgV4iN1Vel">478,985</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; 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_90F_eus-gaap--LoansPayable_pp0p0_c20250930_z5yAgXeFtFE6">211,050</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_90E_eus-gaap--LoansPayable_pp0p0_c20241231_z0fBrxAPthGb">720,485</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">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_907_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20250930_z7104NBbeazc">211,050</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_90B_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20241231_zrLtlQFjvZjh">720,485</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: 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_908_eus-gaap--LongTermLoansPayable_pp0p0_c20250930_zxV2Z2Zjtpe6"><span style="-sec-ix-hidden: xdx2ixbrl1386">&#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_908_eus-gaap--LongTermLoansPayable_pp0p0_c20241231_z9vuRmq9Fze8"><span style="-sec-ix-hidden: xdx2ixbrl1387">&#8212;</span></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>
</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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_ConvertibleLoansTextBlock', window );">NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ConvertibleLoansTextBlock_zXtjQ37LV5F2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250930_zoi5Bz6YjTg8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20241231_zGzKmZiWgO3a">&#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>2025</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></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 2024</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_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zdAQgVDyXEv9" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">753,090</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_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zD62ELYMhNFi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">5,225,308</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 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 id="xdx_987_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zBA9jNGr1i13" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">421,053</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_98D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zLWuN7iFqxCl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">&#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_403_eus-gaap--OtherNotesPayable_iI_zbkWJU689Hj5" 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">1,174,142</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,225,308</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_z6Vtl7OwCAG3" 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">(7,672</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">(348,950</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayable_iI_zuyPCfgWGM9f" 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">1,166,470</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,876,358</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_zwJzgQa5SCS8" 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">1,166,471</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">1,864,432</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_zk3ZG1BwEbcc" 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: xdx2ixbrl1430">&#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">3,011,926</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 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfShortTermDebtTextBlock_zZr4qTU6s4Af" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Principal</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">Issuance</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">Maturity</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Interest</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: center">Payment</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">amount</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">date</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">Date</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">rate</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: center">schedule</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zo4xi9kZ2X2f">471,000</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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zEWJqVTZFUFc"><span style="-sec-ix-hidden: xdx2ixbrl1456">February 26, 202</span></span>5</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zSoghboKTTx">December 30, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zOCsezc5yCZ9">14</span>%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; padding-left: 5.4pt"><span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2SGzENSyqC7">5 payments, one payment of&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneFirstPaymentMember_z7sQWhhkoyp6">$268,470</span>&#160;and four payments of&#160;$67,118, beginning in August 2025</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zzc1IRPcU0I3">116,000</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zD6wS93PTzyj">February 26, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zRSQrVqLKWdd">December 30, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_z90N9ahviGq8">14</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; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zdXCLV2F8qx">5 payments, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFirstPaymentMember_zltYavZOLYx8">$66,120</span>&#160;and four payments of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFourPaymentsMember_zbXUGaSBGijd">$16,530</span>, beginning in August 2025</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zpZGjsn1iXP2">526,316</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_zqdySDjU6maa">March 4, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_z9O1AiqC1Dp">December 5, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2PvqKk0c794">24%</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; padding-left: 5.4pt">The outstanding balance shall be paid on&#160;December 5, 2025</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_ScheduleOfDebtTableTextBlock', window );">NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zZl34QsSDX7" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Principal</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">Issuance</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">Maturity</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">Interest</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: center">Payment</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">amount</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">date</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">Date</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">rate</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: center">schedule</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zQ1QuVTwLLi4">146,900</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: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><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_zIxmyO6QC7Eh">March 7, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><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_zGiRZikQ75tc">January 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center">&#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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zBk3LEVZIE6i">12%</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; padding-left: 5.4pt">10 payments each in the amount of&#160;<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zyOqo1poJDee">$16,453</span>&#160;beginning on&#160;<span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_z1lPrHFBUYR8">April 15, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zCUO1VytWQAl">177,100</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zix3MmDinmX3">March 7, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_z8vD5q0lkWIl">January 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zwaCjScRTCm9">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zkIlhgdKLm42">5 payments, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zp6gWMX1MmZb">$100,947</span>&#160;and four payments of&#160;<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoFourPaymentsMember_z8by03DKb2Ra">$25,237</span>, beginning in September 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zA4IxEKENZii">179,400</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zYgRIfg7PNY1">July 10, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><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_zPtVxgj0ugm9">April 30, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zzwDERDTxf4f">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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">9 payments each in the amount of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zpBBGexVYlQ2">$22,724</span>&#160;beginning on&#160;<span id="xdx_901_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zryOM9GqeUXc">August 30, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zR160hvxVIXk">151,960</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zfqn84gC0Rj9">September 16, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zvo0IzeIyH6">July 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zjd2qDezBgja">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zcLBxosWNVO2">5 payments, one payment of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zsx4o1unDT43">$86,617</span>&#160;and four payments of&#160;<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourSecondMember_ze2nkc6WIH1a">$21,654</span>, beginning in March 2025</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z68aqlGOIc06">179,400</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241015__20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z0NM94E28ai7">October 15, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2FBwO0aCZhd">July 15, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2oieU5vWeB5">14%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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">9 payments each in the amount of&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zCVO5i0EcmIh">$22,724</span>&#160;beginning on&#160;<span id="xdx_908_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zasSvAGToKui">November 30, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z1IcVpAOkVz9">1,578,947</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: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zCL5qEVbQXRf">December 6, 2024</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250604__20250604__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zJPwYymDYwp8">June 4, 2025</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z33bZb4mKbDi">24%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></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">Outstanding balance shall be paid on&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zGvzGOzfVXIb">June 4, 2025</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_ConvertibleLoansTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConvertibleLoansTextBlock</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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</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_ScheduleOfDebtTableTextBlock</td>
</tr>
<tr>
<td style="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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 &#8211; ACQUISITION (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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, Transaction between Entities under Common Control, 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 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zlOYwLXjzuTh" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)">
  <tr style="vertical-align: bottom">
    <td>&#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">July 1,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">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">2025</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; 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_90F_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zYMfNpl6PGsc">100,000</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: left; 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_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zoA4Zq6j3EX1">100,000</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: left; padding-left: 5.4pt">IQSTEL common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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--StockIssuedDuringPeriodValueAcquisitions_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z75cDtr5cTXh">500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; 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_90E_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zPqVpCbUxOei">285,175</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: 10pt Times New Roman, Times, Serif; 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_90E_eus-gaap--AcquisitionCostsCumulative_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zGKLvJMWMv9g">985,175</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 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zIqJPrDp3Ujg" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20250701_zGsNCXf7Qwi1">&#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: 79%; padding-bottom: 1pt; padding-left: 5.4pt">Total purchase price</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; 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_90D_eus-gaap--AcquisitionCostsCumulative_iI_c20250701_zu41OdSDNtM5">985,175</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="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-left: 5.4pt">Assets Acquired:</td><td style="font: 12pt Arial, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zRQ3biHKiWW3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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">129,531</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_zefTcsIgKgug" 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">Prepaid expenses and other 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">306,310</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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_zuxKdrtKA8vd" 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: 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">435,841</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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 12pt Arial, Helvetica, Sans-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-left: 5.4pt">Liabilities Assumed:</td><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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iNI_di_zfYL522QIMlf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">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">(71,580</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessCombinationContingentConsiderationLiability_iNI_di_zsY0vWfwtHt7" 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">Contract 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">(703,262</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessCombinationContingentConsiderationLiabilityNoncurrent_iNI_di_z0O6HGcCZ1ci" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Line of credit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(99,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_di_zCF6yFUKSkK" 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: 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">(873,842</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zDrBOsQBUnU5" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; 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">(438,001</td><td style="font: bold 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></tr>
  <tr id="xdx_402_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_zwE41gRmAQrc" 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">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">214,620</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_z2YRAWNsxv17" 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 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">(223,381</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zV9O0v6Ztjqg" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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">1,208,556</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 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zGvdnZgBdSf6" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250701__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z27stFfalyK7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20240701__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z9SY8kHYFsUh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z0t9Jye8P9Pe">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zeisfyGDxaeh">&#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>Three Months Ended</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="border-bottom: Black 1pt solid; 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="7" style="border-bottom: Black 1pt solid; 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>2025</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>2025</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></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zeUUtLmqWhhk" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">102,867,553</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">62,183,464</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">258,349,274</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">212,841,207</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_zmbidJ4iEHvi" 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">100,126,838</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">59,991,984</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">251,263,440</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">206,623,461</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_zkFGlyKRGI2d" 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">2,740,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,191,480</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,085,834</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,217,746</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zkeaaFA3o4i1" 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">3,299,798</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">2,231,896</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">8,692,708</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">6,647,307</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_zsqb5g5HymY5" 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">(559,083</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">(40,416</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">(1,606,874</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">(429,561</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></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zowutmvdGSZ6" 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">(1,694,867</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">(651,416</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">(3,819,843</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">(2,648,705</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxesPaid_iN_pp0p0_di_zLKDHutOX2jh" 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">(71,919</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">(69,605</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">(184,190</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">(134,880</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_zjGDXqjhPioa" 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 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,325,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(761,437</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,610,907</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,213,146</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</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 revenue and earnings for business combination or aggregate of series of individually immaterial business combinations.</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 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-49<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 4: 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 5: 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 asset acquired in business combination.</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 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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_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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 - SEGMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2025</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 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment</a></td>
<td class="text"><p id="xdx_897_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zNex6BfKFNwe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zwIajkbCNAFf" style="display: none">NOTE
       14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details)</span></span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_ztF0IEQzqt1k"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49C_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z5PBwx6XYQhe"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_495_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zK9LCdXbzlB6"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zAFoTIUR7AJ7"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td id="xdx_49E_20250701__20250930_zlTTw0QzSMNl"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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">Telecom</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">Fintech</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">Corporate</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_zar9xcc4WnH1" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">104,223,026</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">14,290,694</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">51,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(15,697,167</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">102,867,553</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_zsIJnabLV6Xh" 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">101,662,238</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">13,979,041</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">24,870</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">(15,539,311</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">100,126,838</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_z60HgW8u67Y8" 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">2,560,788</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">311,653</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">26,130</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">(157,856</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">2,740,715</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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zXOStbe8uK6a" 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-left: 5.4pt">Operating 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">1,813,617</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">234,069</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,415,967</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(163,855</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">3,299,798</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zCavQ1YqRXi4" 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">747,171</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,584</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,389,837</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">5,999</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(559,083</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><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_zy5FjtR13Vkf" 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 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">(10,287</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">(1,823</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">(1,600,257</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">(82,500</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">(1,694,867</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><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_zk6UZyvAliB4" 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">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">(71,919</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: xdx2ixbrl1753">&#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 style="-sec-ix-hidden: xdx2ixbrl1754">&#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 style="-sec-ix-hidden: xdx2ixbrl1755">&#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">(71,919</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-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_40A_eus-gaap--ProfitLoss_zDY6rJYrRnOd" 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 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">664,965</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">75,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,990,094</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(76,501</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,325,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2025</i></p>

<table cellpadding="0" cellspacing="0" 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_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zlfUFZOY22D3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zkh9sR9kZdcj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zMBWbeC1ulZ1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zo7WVP7V4pva">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20250101__20250930_ziQAD8GEERg4">&#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">Telecom</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">Fintech</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">Corporate</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_z4lyoAaWXRC5" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">259,271,211</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">14,290,694</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">152,511</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(41,030,811</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">232,683,605</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_zjXPNnANtCyi" 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">252,782,854</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">13,979,041</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">24,870</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">(40,650,320</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">226,136,445</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_zaastnmfinpb" 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">6,488,357</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">311,653</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">127,641</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">(380,491</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">6,547,160</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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zPNvtPw8DsI" 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-left: 5.4pt">Operating 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">5,022,836</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">234,069</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,508,630</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(398,837</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">8,366,698</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zacgqB8DHVFc" 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">1,465,521</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,584</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,380,989</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">18,346</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,819,538</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><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_zXSzVHJRXRy5" 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 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">(49,625</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">(1,823</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">(3,541,722</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">(222,346</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">(3,815,516</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><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_zyHLnLmG1UZd" 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">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">(184,190</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: xdx2ixbrl1801">&#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 style="-sec-ix-hidden: xdx2ixbrl1802">&#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 style="-sec-ix-hidden: xdx2ixbrl1803">&#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">(184,190</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-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_40A_eus-gaap--ProfitLoss_znIhZ9Dc3rNf" 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 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">1,231,706</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">75,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,922,711</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(204,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,819,244</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2025 and 2024:</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2025</i></p>

<table cellpadding="0" cellspacing="0" 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_497_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zdf4YSZRJNfa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zGA17HTUuQQh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zkxRR1MEt5fh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zN4TjEV0fLP5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250701__20250930_zJDZat8Fmia2">&#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_zetZmmDkRECa" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">63,220,535</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">10,692,833</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">44,651,352</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(15,697,167</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">102,867,553</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_zHFmoUjn8n0i" 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">61,782,827</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">10,493,611</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">43,389,711</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">(15,539,311</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">100,126,838</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_zgptojuCVETj" 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">1,437,708</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">199,222</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">1,261,641</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">(157,856</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">2,740,715</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_z3ffPQgWMkSb" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zGHwdqqnnMjf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">575,876</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">98,486</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">706,728</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1839">&#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">1,381,090</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_z3oygpiK0UHa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">290,571</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,937</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">140,277</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(157,588</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">360,197</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zoLa5bZQvzqj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">272,888</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,340</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1850">&#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 style="-sec-ix-hidden: xdx2ixbrl1851">&#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">282,228</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zYIsawqNbEzk" 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: 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">104,000</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">3,539</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1856">&#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 style="-sec-ix-hidden: xdx2ixbrl1857">&#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">107,539</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_z9rfyOlBJWdh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">(4,378</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: xdx2ixbrl1861">&#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">34,928</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,268</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">24,282</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zl3OR3qYfT01" 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: 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"><span style="-sec-ix-hidden: xdx2ixbrl1866">&#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 style="-sec-ix-hidden: xdx2ixbrl1867">&#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 style="-sec-ix-hidden: xdx2ixbrl1868">&#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 style="-sec-ix-hidden: xdx2ixbrl1869">&#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 style="-sec-ix-hidden: xdx2ixbrl1870">&#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--AdvertisingExpense_zvewVdXrllpb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">606,627</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1873">&#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 style="-sec-ix-hidden: xdx2ixbrl1874">&#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 style="-sec-ix-hidden: xdx2ixbrl1875">&#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">606,627</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z7HK2b4cH2Jl" 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: 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">30,054</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">(7,448</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">26,593</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1881">&#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">49,199</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zb42lMbUkiU6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">6,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,923</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,312</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1887">&#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">161,918</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_z2WkIRLmWJV2" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,861</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,621</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">61,113</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1893">&#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">81,595</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zESZjMfQ69f7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,980</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1897">&#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 style="-sec-ix-hidden: xdx2ixbrl1898">&#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 style="-sec-ix-hidden: xdx2ixbrl1899">&#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">5,980</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2nF4MnO5qL7" 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: 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">239,143</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: xdx2ixbrl1903">&#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 style="-sec-ix-hidden: xdx2ixbrl1904">&#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 style="-sec-ix-hidden: xdx2ixbrl1905">&#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">239,143</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_z74Kr8HtZa6b" 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">2,142,305</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">231,398</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,089,951</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(163,856</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">3,299,798</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_zashKhLOyzrh" 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">(704,597</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">(32,176</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">171,689</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,000</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">(559,083</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_zpUCiHeJ2TWd" 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">(1,601,625</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">(6,390</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">(4,352</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">(82,500</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">(1,694,867</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_zXy6QySywYh9" 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: xdx2ixbrl1926">&#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 style="-sec-ix-hidden: xdx2ixbrl1927">&#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">(71,919</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: xdx2ixbrl1929">&#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">(71,919</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_40A_eus-gaap--ProfitLoss_zx6pHjDT66ml" 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">(2,312,222</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,566</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">95,419</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(76,500</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,325,869</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Three months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" 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_497_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zqfBuY7UQT45">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyUWLX25J948">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zymnrLN1Ojne">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z2SQNbtJljk4">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20240701__20240930_zyt6aibDwyuh">&#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_zYSd5lfJuwV" 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_zUBeO26NUxzf" 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_z2xZOE0VAPYj" 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_zoB43mJECAr1" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zxjkCYk2X684" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">653,839</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,180</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">461,761</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1965">&#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">1,207,780</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_zfFF89xtbgFe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">272,428</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">104,299</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">116,855</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(156,540</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">337,042</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zqA6WJYpEpDi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">61,350</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,668</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1976">&#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">(56,249</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">8,769</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_ze29x6i1nMP5" 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: 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">6,747</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,242</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,592</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"><span style="-sec-ix-hidden: xdx2ixbrl1983">&#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">28,581</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_zAuD7VnwNCk6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">39,088</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,339</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">25,841</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1989">&#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">70,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zEluT63NC2qc" 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: 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">8,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1993">&#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 style="-sec-ix-hidden: xdx2ixbrl1994">&#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 style="-sec-ix-hidden: xdx2ixbrl1995">&#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">8,268</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zvO5MTrxMEr" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">157,787</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl1999">&#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 style="-sec-ix-hidden: xdx2ixbrl2000">&#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 style="-sec-ix-hidden: xdx2ixbrl2001">&#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">157,787</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zVn9hxSwDOr9" 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: 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">10,506</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,629</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">29,665</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2007">&#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">49,800</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zhamZuCf3ZIk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">6,682</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">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,440</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2012">&#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 style="-sec-ix-hidden: xdx2ixbrl2013">&#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">35,122</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zFBZehNUjQGk" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,876</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,084</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">81,419</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(20,000</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">121,379</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zL8ZAzjx4JCc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,884</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2023">&#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">17,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2025">&#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">19,856</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z98Jn8eqnPR6" 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: 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">31,820</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: xdx2ixbrl2029">&#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 style="-sec-ix-hidden: xdx2ixbrl2030">&#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 style="-sec-ix-hidden: xdx2ixbrl2031">&#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">31,820</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_zgTATyBTntce" 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_zJhcwrPd3ibk" 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: xdx2ixbrl2043">&#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_z2uyfKzGfkvi" 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">(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: xdx2ixbrl2049">&#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_zZp2mHwn2mp" 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: xdx2ixbrl2052">&#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: xdx2ixbrl2055">&#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_40A_eus-gaap--ProfitLoss_z8TnTBx0JYGe" 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2061">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2025</i></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i></i></p>

<table cellpadding="0" cellspacing="0" 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_49C_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zshznG8iIBZ">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zu5ChJUggpJg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zhGts0w4Pih1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6fUWC0iFEY9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20250101__20250930_zN1stn4vxzP1">&#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_zE6hCzd5XNV2" 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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">141,511,086</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">21,281,894</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">110,921,436</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(41,030,811</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">232,683,605</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_zncvuamxcSmg" 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">138,464,533</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">20,621,929</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">107,700,303</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">(40,650,320</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">226,136,445</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_zv7yoPxTho9h" 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">3,046,553</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">659,965</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">3,221,133</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">(380,491</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">6,547,160</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_zpTkQFfTIGQd" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zlL2uiEGOMai" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,560,112</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">294,172</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,599,882</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,038</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">3,448,128</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_z5MMBHgws5A" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">707,054</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">281,790</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">435,862</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(372,000</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">1,052,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zl9rn73CNtLa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">818,144</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,917</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2102">&#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 style="-sec-ix-hidden: xdx2ixbrl2103">&#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">845,061</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zW7enWj3zVel" 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: 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">295,259</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2108">&#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 style="-sec-ix-hidden: xdx2ixbrl2109">&#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">308,995</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_z8QqE3RFf9Sk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">56,687</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">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,999</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2114">&#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">(20,799</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">43,887</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zHQA2tPQ167g" 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: 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">118,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2119">&#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 style="-sec-ix-hidden: xdx2ixbrl2120">&#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 style="-sec-ix-hidden: xdx2ixbrl2121">&#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">118,850</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zuFjR05OSoN3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">1,243,894</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2125">&#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">162,906</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2127">&#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">1,243,894</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z2jBKu75CCfa" 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: 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">54,596</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(43,723</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">73,591</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2133">&#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">84,464</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zeMT3K3y6bFh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">20,046</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">69,158</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">360,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#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: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">450,142</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zfWjzc53Eae5" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">83,542</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">15,935</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">201,523</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2145">&#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">301,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zEQCXU0k07k4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,786</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2149">&#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 style="-sec-ix-hidden: xdx2ixbrl2150">&#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 style="-sec-ix-hidden: xdx2ixbrl2151">&#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">7,786</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zEsVFBgieCn2" 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: 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">4,536</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2155">&#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 style="-sec-ix-hidden: xdx2ixbrl2156">&#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 style="-sec-ix-hidden: xdx2ixbrl2157">&#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">4,536</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_zUd91sroGkh6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; 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">294,343</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: xdx2ixbrl2161">&#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 style="-sec-ix-hidden: xdx2ixbrl2162">&#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 style="-sec-ix-hidden: xdx2ixbrl2163">&#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">294,343</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_z59DqyZN25cb" 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">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">5,264,849</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">665,984</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,834,702</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(398,837</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">8,366,698</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><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><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_zotv7ZhIlEf7" 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">(2,218,295</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">(6,019</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">386,430</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">18,346</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,819,538</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><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_zYS41tcjzmJe" 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 style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,582,684</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">6,942</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(17,428</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">(222,346</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">(3,815,516</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><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_zrLa8lOuSfv1" 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">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: xdx2ixbrl2184">&#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 style="-sec-ix-hidden: xdx2ixbrl2185">&#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">(184,190</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: xdx2ixbrl2187">&#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">(184,190</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-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_40A_eus-gaap--ProfitLoss_zqsRzcJG4Vwb" 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 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">(5,800,980</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">923</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">184,812</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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(204,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,819,244</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><i>Nine months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" 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_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zvmK868GohL6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zHGVQ0mqRi99">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zzWKq2L1rmIi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZONAq7x7iOd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20240101__20240930_zskF4No3wHFg">&#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_znhSzyIlXyKe" 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_zX9xuhyV8h8k" 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_zHGyVcdr5hRf" 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_ztNt0mMbR1v9" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zq2FizsZGdj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Salaries, wages and benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,293,992</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">170,457</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">887,021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2223">&#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">2,351,470</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommunicationsAndInformationTechnology_zc2ELe8ul7Yd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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">607,752</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">211,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">215,998</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(156,540</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">879,182</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProfessionalFees_zgXc8QTg0Cde" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">1,014,621</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">114,444</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2234">&#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">(56,249</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">1,072,816</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LegalFees_zkKtRNyM6ftg" 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: 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">142,360</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,987</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,874</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2241">&#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">180,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--TravelAndEntertainmentExpense_zpq54fhyGyja" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">98,092</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,160</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,505</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2247">&#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">167,757</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zioMcHTmDMGa" 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: 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"><span style="-sec-ix-hidden: xdx2ixbrl2251">&#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 style="-sec-ix-hidden: xdx2ixbrl2252">&#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 style="-sec-ix-hidden: xdx2ixbrl2253">&#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">93,646</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdvertisingExpense_zHy7Hf8nGJ2l" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2257">&#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 style="-sec-ix-hidden: xdx2ixbrl2258">&#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 style="-sec-ix-hidden: xdx2ixbrl2259">&#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">659,784</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zy4GZQBL01yk" 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: 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">41,503</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">64,783</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">65,080</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2265">&#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">171,366</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zjRAM90Fefci" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; 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">20,261</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">83,800</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2270">&#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 style="-sec-ix-hidden: xdx2ixbrl2271">&#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">104,061</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesRentExpenseNet_zoZudhB51sJh" 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: 5.4pt">Office, facility and other</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">175,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,823</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">132,434</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(20,000</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">311,512</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InsuranceCommissionsAndFees_zzyqxmhR6Z3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt">Insurance</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,480</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2281">&#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">38,096</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2283">&#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">41,576</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zuP2NRVQDN6c" 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: 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"><span style="-sec-ix-hidden: xdx2ixbrl2287">&#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 style="-sec-ix-hidden: xdx2ixbrl2288">&#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 style="-sec-ix-hidden: xdx2ixbrl2289">&#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">1,801</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2CFzDhvSGg9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; 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"><span style="-sec-ix-hidden: xdx2ixbrl2293">&#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 style="-sec-ix-hidden: xdx2ixbrl2294">&#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 style="-sec-ix-hidden: xdx2ixbrl2295">&#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">109,485</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_zgoUhZSAsqY9" 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">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: 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_407_eus-gaap--OperatingIncomeLoss_pp0p0_zGKj1niBIMX" 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">(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: xdx2ixbrl2307">&#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: 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_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zvbR6diawFI4" 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 style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="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: xdx2ixbrl2313">&#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: 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--IncomeTaxExpenseBenefit_iN_di_zGWnfEzTC2cl" 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">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: xdx2ixbrl2316">&#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: xdx2ixbrl2319">&#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: 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><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_40A_eus-gaap--ProfitLoss_zeYzV3NiSNx" 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 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">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2325">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows asset information
by industrial segment at September 30, 2025:</p>

<table cellpadding="0" cellspacing="0" 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_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zRJbNC07kfj3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zEnEYQiIuseg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z7qHLHykK4e1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49E_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zU7xFpuZg1Pb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20250930_zGFkEvrxoEzl">&#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">September 30, 2025</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">Telecom</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">Fintech</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">Corporate</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_zT2tNqQGgji7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_zRJBHvY9chT5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">29,044,630</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">695,187</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">4,780,619</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(4,682,707</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">29,837,729</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zyYsY8AtsI07" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,642,371</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">191,646</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,534,191</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,319,737</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,048,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zbb4RrnRZwqa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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><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_zOgnoceNWWx9" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">27,225,082</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,354,096</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,846,205</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,682,707</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,742,676</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zqJYwJyqtlF8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">256,130</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2360">&#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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">290,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>



<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" 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_495_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zxjAuXZ1EOXj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zuDTqh0OrdRi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zcWHSBhv3WO7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20241231_zzi53M391qc3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#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">December 31, 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">Telecom</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">Corporate</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_zEoIkVp2vPUa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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_z5qaIGC25sK7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">75,098,705</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,594,060</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(16,677,719</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">63,015,046</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zNhgvMzQbZU1" 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: 5.4pt">Non-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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,097,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,079,518</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,184,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">15,992,692</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zVJqYnOVnYi4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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_zRUTtvw9w7vh" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">74,461,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,037,337</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(16,677,720</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">63,821,196</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zuXtYVTMFgOi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">274,353</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,011,926</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2391">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,286,279</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">The following table shows asset information
by geographic segment at September 30, 2025 and December 31, 2024:</p>

<table cellpadding="0" cellspacing="0" 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_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zNGbrGwvz0Y7">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zvyGD8n2Xwfi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z7KcJBIA24Gh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyj2SX5KnFAb">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20250930_z82mXFYzvQ07">&#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">September 30, 2025</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_401_eus-gaap--AssetsAbstract_iB_zujMNQo1RPW5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_z1oyuh9xG8Nc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">10,375,189</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">2,286,128</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">19,365,772</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(2,189,360</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">29,837,729</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z9ULfN9dcgu2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,988,756</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,837</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,769,615</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,319,737</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,048,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zVepCRxlzzgk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; 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><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_z92oa0DID19f" 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: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,515,081</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,185,837</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">18,231,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,189,360</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,742,676</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zQAGLvpuacLk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">169,599</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,531</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2427">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">290,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" 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_496_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAdnaAUteIyi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zNvvsDVOLxyf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zJWpP0fbeBC">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zFPmXRgM2CM2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20241231_z05BP6qLMZ6c">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif">December 31, 2024</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><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"></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_401_eus-gaap--AssetsAbstract_iB_zPELtTljBAA9" 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>Assets</b></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zIvo22fuEFca" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; width: 35%; text-align: left; padding-left: 5.4pt">Current assets</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">19,885,086</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">8,055,475</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">48,182,373</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(13,107,888</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">63,015,046</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zbr0BIu1ssAe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,447,105</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">633,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,096,658</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,184,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">15,992,692</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zMx587H6mSfa" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; 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><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_z6rUTc3auXE6" 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-left: 5.4pt">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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,386,520</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,415,705</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">47,126,859</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,107,888</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">63,821,196</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zj5IaAzFJA1d" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,012,066</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">169,599</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">104,614</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">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2463">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,286,279</td><td style="font: 10pt Times New Roman, Times, Serif; 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_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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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, 2025</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_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_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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToParentDiluted', window );">Net loss attributed to IQSTEL Inc.</a></td>
<td class="num">$ (2,466,830)<span></span>
</td>
<td class="num">$ (923,788)<span></span>
</td>
<td class="num">$ (6,031,766)<span></span>
</td>
<td class="num">$ (3,741,707)<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_UndiclaredDividendOnSeriesDPreferred', window );">Undeclared divided on Series D Preferred Stock</a></td>
<td class="num">(13,916)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(13,916)<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_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity', window );">Net loss attributed to common stockholders of IQSTEL Inc.</a></td>
<td class="num">$ (2,480,746)<span></span>
</td>
<td class="num">$ (923,788)<span></span>
</td>
<td class="num">$ (6,045,682)<span></span>
</td>
<td class="num">$ (3,741,707)<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">3,635,616<span></span>
</td>
<td class="nump">2,303,557<span></span>
</td>
<td class="nump">3,076,480<span></span>
</td>
<td class="nump">2,241,409<span></span>
</td>
</tr>
<tr class="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">$ (0.68)<span></span>
</td>
<td class="num">$ (0.40)<span></span>
</td>
<td class="num">$ (1.97)<span></span>
</td>
<td class="num">$ (1.67)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_UndiclaredDividendOnSeriesDPreferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_UndiclaredDividendOnSeriesDPreferred</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_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_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_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 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 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<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 1<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<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 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 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 (a)<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 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<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_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_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 income (loss) from continuing operations attributable to the 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 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 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 3: 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity</td>
</tr>
<tr>
<td style="padding-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>
</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="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_CashEquivalentsAtCarryingValue', window );">Cash Equivalents, at Carrying Value</a></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_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Allowance for Loan and Lease Loss, Recovery of Bad Debts</a></td>
<td class="nump">$ 4,536<span></span>
</td>
<td class="nump">$ 1,801<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_ConcentrationRiskByTypeAxis=IQST_ThirtyOneCustomersMember', window );">Thirty One Customers [Member] | Major 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_ProductInformationLineItems', window );"><strong>Product 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>
</tr>
<tr class="re">
<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">87.40%<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_ConcentrationRiskByTypeAxis=IQST_TwentyTwoCustomersMember', window );">Twenty Two Customers [Member] | Major 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product 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>
</tr>
<tr class="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">87.70%<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_ConcentrationRiskByTypeAxis=IQST_NoBadDebtRiskMember', window );">No Bad Debt Risk [Member] | Major 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_ProductInformationLineItems', window );"><strong>Product 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>
</tr>
<tr class="re">
<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">37.60%<span></span>
</td>
<td class="nump">38.30%<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_ConcentrationRiskByTypeAxis=IQST_TwentyFiveCustomersAccountsReceivableMember', window );">Twenty Five Customers Accounts Receivable [Member] | Major 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product 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>
</tr>
<tr class="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">80.00%<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_ConcentrationRiskByTypeAxis=IQST_ElevenCustomersAccountsReceivableMember', window );">Eleven Customers Accounts Receivable [Member] | Major 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_ProductInformationLineItems', window );"><strong>Product 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>
</tr>
<tr class="re">
<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">80.00%<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_ConcentrationRiskByTypeAxis=IQST_LargestCustomerAccountsReceivableMember', window );">Largest Customer Accounts Receivable [Member] | Major 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product 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>
</tr>
<tr class="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">8.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40.39%<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_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_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://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 275<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/1943274/2147482861/275-10-50-18<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-20<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 275<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/1943274/2147482861/275-10-50-18<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 275<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 275<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/1943274/2147482861/275-10-50-18<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_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_us-gaap_ProductInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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_ProductInformationLineItems</td>
</tr>
<tr>
<td style="padding-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_ConcentrationRiskByTypeAxis=IQST_ThirtyOneCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConcentrationRiskByTypeAxis=IQST_ThirtyOneCustomersMember</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_ConcentrationRiskByBenchmarkAxis=IQST_MajorCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConcentrationRiskByBenchmarkAxis=IQST_MajorCustomersMember</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_ConcentrationRiskByTypeAxis=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;">us-gaap_ConcentrationRiskByTypeAxis=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_us-gaap_ConcentrationRiskByTypeAxis=IQST_NoBadDebtRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConcentrationRiskByTypeAxis=IQST_NoBadDebtRiskMember</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_ConcentrationRiskByTypeAxis=IQST_TwentyFiveCustomersAccountsReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConcentrationRiskByTypeAxis=IQST_TwentyFiveCustomersAccountsReceivableMember</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_ConcentrationRiskByTypeAxis=IQST_ElevenCustomersAccountsReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConcentrationRiskByTypeAxis=IQST_ElevenCustomersAccountsReceivableMember</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_ConcentrationRiskByTypeAxis=IQST_LargestCustomerAccountsReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConcentrationRiskByTypeAxis=IQST_LargestCustomerAccountsReceivableMember</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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 ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Jul. 01, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Other receivable</a></td>
<td class="nump">$ 228,169<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 115,685<span></span>
</td>
</tr>
<tr class="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">2,111,006<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,020,288<span></span>
</td>
</tr>
<tr class="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="text">&#160;<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">53,893<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42,673<span></span>
</td>
</tr>
<tr class="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">$ 129,531<span></span>
</td>
<td class="nump">356,000<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_SecurityDeposit', window );">Security deposit</a></td>
<td class="nump">128,703<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">128,703<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_PrepaidExpenseAndOtherAssetsCurrent', window );">Total</a></td>
<td class="nump">$ 2,900,271<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,684,349<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 cash and cash equivalent acquired in business combination and recognized at acquisition date.</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 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<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 ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Total property and equipment</a></td>
<td class="nump">$ 1,754,138<span></span>
</td>
<td class="nump">$ 1,556,094<span></span>
</td>
</tr>
<tr class="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">(1,083,496)<span></span>
</td>
<td class="num">(994,292)<span></span>
</td>
</tr>
<tr class="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 );">Total property and equipment</a></td>
<td class="nump">670,642<span></span>
</td>
<td class="nump">561,802<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">709,417<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">800,247<span></span>
</td>
<td class="nump">690,742<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_VehiclesMember', window );">Vehicles [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">86,643<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_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="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">$ 157,831<span></span>
</td>
<td class="nump">$ 155,935<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_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_VehiclesMember</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="nump">$ 89,204<span></span>
</td>
<td class="nump">$ 104,061<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_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</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 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-18<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-11<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-12<br><br>Reference 6: 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><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-6<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_Depreciation</td>
</tr>
<tr>
<td style="padding-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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
<td class="nump">$ 7,077,715<span></span>
</td>
<td class="nump">$ 7,438,654<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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_GasRegulatorMember', window );">Gas Regulator [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_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [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_FiniteLivedIntangibleAssetsGross', window );">Finite-Lived Intangible Assets, Gross</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_AmortizationOfIntangibleAssets', window );">Amortization of Intangible Assets</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_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
<td class="nump">99,592<span></span>
</td>
<td class="nump">99,592<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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_InterconnectionAgreementsMember', window );">Interconnection Agreements [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_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [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_FiniteLivedIntangibleAssetsGross', window );">Finite-Lived Intangible Assets, Gross</a></td>
<td class="nump">7,700,000<span></span>
</td>
<td class="nump">7,700,000<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_AmortizationOfIntangibleAssets', window );">Amortization of Intangible Assets</a></td>
<td class="nump">721,877<span></span>
</td>
<td class="nump">360,938<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_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
<td class="nump">$ 6,978,123<span></span>
</td>
<td class="nump">$ 7,339,062<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
<td class="text">16 years<span></span>
</td>
<td class="text">16 years<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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_TotalMember', window );">Total [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_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [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_FiniteLivedIntangibleAssetsGross', window );">Finite-Lived Intangible Assets, Gross</a></td>
<td class="nump">$ 7,799,592<span></span>
</td>
<td class="nump">$ 7,799,592<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization of Intangible Assets</a></td>
<td class="nump">721,877<span></span>
</td>
<td class="nump">360,938<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_FiniteLivedIntangibleAssetsNet', window );">Finite-Lived Intangible Assets, Net</a></td>
<td class="nump">$ 7,077,715<span></span>
</td>
<td class="nump">$ 7,438,654<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_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such 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 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-18<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-11<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-12<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -SubTopic 30<br> -Topic 350<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482686/350-30-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-6<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_AmortizationOfIntangibleAssets</td>
</tr>
<tr>
<td style="padding-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_FiniteLivedIntangibleAssetUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of finite-lived intangible assets, 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_FiniteLivedIntangibleAssetUsefulLife</td>
</tr>
<tr>
<td style="padding-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_FiniteLivedIntangibleAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 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/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -SubTopic 30<br> -Topic 350<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480265/350-10-S45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<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 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 928<br> -SubTopic 340<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478859/928-340-50-1<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_FiniteLivedIntangibleAssetsGross</td>
</tr>
<tr>
<td style="padding-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_FiniteLivedIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 20<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 38<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 38<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 38<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 38<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 38<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 38<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-38<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 12: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 14: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 15: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 16: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 18: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-31<br><br>Reference 19: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 29<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-29<br><br>Reference 20: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 29<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-29<br><br>Reference 21: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 20<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20<br><br>Reference 22: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-20<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14<br><br>Reference 24: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14<br><br>Reference 26: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14<br><br>Reference 27: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479876/805-20-55-14<br><br>Reference 28: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -SubTopic 30<br> -Topic 350<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482686/350-30-45-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<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 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br><br>Reference 35: 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_FiniteLivedIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-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_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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_GasRegulatorMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_GasRegulatorMember</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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_InterconnectionAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_InterconnectionAgreementsMember</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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_TotalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_TotalMember</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)<br></strong></div></th>
<th class="th">
<div>Sep. 30, 2025 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths', window );">Below Market Lease, Amortization Income, Year One</a></td>
<td class="nump">$ 120,312<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo', window );">Below Market Lease, Amortization Income, Year Two</a></td>
<td class="nump">481,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BelowMarketLeaseAmortizationIncomeYearThree', window );">Below Market Lease, Amortization Income, Year Three</a></td>
<td class="nump">481,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BelowMarketLeaseAmortizationIncomeYearFour', window );">Below Market Lease, Amortization Income, Year Four</a></td>
<td class="nump">481,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BelowMarketLeaseAmortizationIncomeYearFive', window );">Below Market Lease, Amortization Income, Year Five</a></td>
<td class="nump">481,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive', window );">Below Market Lease, Amortization Income, after Year Five</a></td>
<td class="nump">4,932,811<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BelowMarketLeaseNet', window );">Below Market Lease, Net</a></td>
<td class="nump">$ 6,978,123<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_BelowMarketLeaseAmortizationIncomeAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</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_BelowMarketLeaseAmortizationIncomeAfterYearFive</td>
</tr>
<tr>
<td style="padding-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_BelowMarketLeaseAmortizationIncomeNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</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_BelowMarketLeaseAmortizationIncomeNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-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_BelowMarketLeaseAmortizationIncomeYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</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_BelowMarketLeaseAmortizationIncomeYearFive</td>
</tr>
<tr>
<td style="padding-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_BelowMarketLeaseAmortizationIncomeYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</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_BelowMarketLeaseAmortizationIncomeYearFour</td>
</tr>
<tr>
<td style="padding-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_BelowMarketLeaseAmortizationIncomeYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</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_BelowMarketLeaseAmortizationIncomeYearThree</td>
</tr>
<tr>
<td style="padding-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_BelowMarketLeaseAmortizationIncomeYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</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_BelowMarketLeaseAmortizationIncomeYearTwo</td>
</tr>
<tr>
<td style="padding-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_BelowMarketLeaseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 leases acquired as part of a real property acquisition at below market lease rate with a finite life.</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_BelowMarketLeaseNet</td>
</tr>
<tr>
<td style="padding-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_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
<td class="nump">$ 1,148,363<span></span>
</td>
<td class="nump">$ 928,858<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpense', window );">Cost provision</a></td>
<td class="nump">13,276,570<span></span>
</td>
<td class="nump">53,939,336<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_InterestPayableCurrent', window );">Accrued interest</a></td>
<td class="nump">92,450<span></span>
</td>
<td class="nump">118,204<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedSalariesCurrent', window );">Salary payable - management</a></td>
<td class="nump">73,363<span></span>
</td>
<td class="nump">420,447<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_EmployeeRelatedLiabilitiesCurrent', window );">Salary payable and employee benefit</a></td>
<td class="nump">77,709<span></span>
</td>
<td class="nump">88,357<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Other current liabilities</a></td>
<td class="nump">340,915<span></span>
</td>
<td class="nump">129,582<span></span>
</td>
</tr>
<tr class="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 );">Total</a></td>
<td class="nump">$ 15,009,370<span></span>
</td>
<td class="nump">$ 55,624,784<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_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. 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(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_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-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_AccruedSalariesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 obligations incurred through that date and payable for employees' services provided. 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(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/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-8<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_AccruedSalariesCurrent</td>
</tr>
<tr>
<td style="padding-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_DeferredTaxAssetsTaxDeferredExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 allocation of valuation allowances, of deferred tax asset attributable to deductible differences from reserves and accruals, compensation and benefit costs, and other provisions, reserves, and allowances.</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 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6<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_DeferredTaxAssetsTaxDeferredExpense</td>
</tr>
<tr>
<td style="padding-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_EmployeeRelatedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. 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(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_EmployeeRelatedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-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_InterestPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. 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(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_InterestPayableCurrent</td>
</tr>
<tr>
<td style="padding-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_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 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><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_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-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_PayablesAndAccrualsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PayablesAndAccrualsAbstract</td>
</tr>
<tr>
<td style="padding-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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Jul. 01, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="nump">$ 2,813,990<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,518,539<span></span>
</td>
</tr>
<tr class="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">105,323<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,898<span></span>
</td>
</tr>
<tr class="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="nump">2,708,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,455,641<span></span>
</td>
</tr>
<tr class="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="nump">2,674,548<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,455,641<span></span>
</td>
</tr>
<tr class="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="nump">34,118<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_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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">$ 97,401<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">103,738<span></span>
</td>
</tr>
<tr class="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">Oct. 23,  2018<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">Jan.  02,  2026<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="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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">$ 60,703<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80,019<span></span>
</td>
</tr>
<tr class="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">Apr.  01,  2020<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">Mar. 31,  2026<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="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_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>
</tr>
<tr class="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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">217,391<span></span>
</td>
</tr>
<tr class="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">Jun. 11,  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">Jun. 11,  2025<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="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>
</tr>
<tr class="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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,275,000<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_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></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="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">Jun. 30,  2025<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="nump">4.90%<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>
</tr>
<tr class="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>
</tr>
<tr class="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"> <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">Jul. 16,  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">Jul. 16,  2025<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="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>
</tr>
<tr class="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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">271,739<span></span>
</td>
</tr>
<tr class="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">Jul. 31,  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">Jul. 31,  2025<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="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>
</tr>
<tr class="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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">190,217<span></span>
</td>
</tr>
<tr class="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">Sep. 23,  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">Sep. 23,  2025<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="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_PromissoryNoteSixMember', window );">Promissory Note Six [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_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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">108,696<span></span>
</td>
</tr>
<tr class="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">Oct.  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_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></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="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">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_PromissoryNoteQXTELTwoMember', window );">Promissory Note Q X T E L 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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">$ 226,810<span></span>
</td>
<td class="text">&#160;<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_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">Feb.  03,  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_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">Sep. 30,  2025<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="nump">490.00%<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_PromissoryNoteEightMember', window );">Promissory Note Eight [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_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>
</tr>
<tr class="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="nump">$ 794,737<span></span>
</td>
<td class="text">&#160;<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_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></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_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">Feb. 26,  2026<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="nump">2400.00%<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_PromissoryNoteNineMember', window );">Promissory Note Nine [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_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>
</tr>
<tr class="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="nump">$ 794,737<span></span>
</td>
<td class="text">&#160;<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_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">Aug.  08,  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_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">Mar. 21,  2026<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="nump">2400.00%<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_PromissoryNoteTenMember', window );">Promissory Note Ten [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_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>
</tr>
<tr class="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="nump">$ 794,737<span></span>
</td>
<td class="text">&#160;<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_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">Sep. 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_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">Apr. 24,  2026<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="nump">2400.00%<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_FinancingLoanMember', window );">Financing 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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">$ 44,865<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_FinanceLeaseLiabilityPaymentsDue', window );">Finance Lease, Liability, to be Paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,149<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_LesseeFinanceLeaseTermOfContract1', window );">Lessee, Finance Lease, Term of Contract</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">48 months<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_PromissoryNoteThirteenMember', window );">Promissory Note Thirteen [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="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>
</tr>
<tr class="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"> <span></span>
</td>
</tr>
<tr class="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">787.00%<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_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_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_FinanceLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 lessee's undiscounted obligation for lease payments for finance 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 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4<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 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<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_FinanceLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-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_LesseeFinanceLeaseTermOfContract1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 finance 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_LesseeFinanceLeaseTermOfContract1</td>
</tr>
<tr>
<td style="padding-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_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/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-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 S50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br><br>Reference 5: 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 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(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 7: 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 8: 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 9: 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 10: 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 11: 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_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_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_PromissoryNoteSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PromissoryNoteSixMember</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_PromissoryNoteQXTELTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PromissoryNoteQXTELTwoMember</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_PromissoryNoteEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PromissoryNoteEightMember</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_PromissoryNoteNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PromissoryNoteNineMember</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_PromissoryNoteTenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PromissoryNoteTenMember</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_FinancingLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FinancingLoanMember</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_PromissoryNoteThirteenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PromissoryNoteThirteenMember</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 211,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 211,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 720,485<span></span>
</td>
</tr>
<tr class="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">211,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">211,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">720,485<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_LongTermLoansPayable', window );">Loans Payable, Noncurrent</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"> <span></span>
</td>
</tr>
<tr class="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">4,459,692<span></span>
</td>
<td class="nump">337,083<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="num">(1,345,889)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (27,537)<span></span>
</td>
<td class="num">$ (2,224,481)<span></span>
</td>
<td class="num">$ (130,197)<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_FiveNotesPayableSettlementMember', window );">Five Notes Payable Settlement [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">264,980<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>
</tr>
<tr class="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_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="text">&#160;<span></span>
</td>
<td class="nump">22,131<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_FourNotesPayableSettlementMember', window );">Four Notes Payable Settlement [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">14,979<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>
</tr>
<tr class="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_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">264,980<span></span>
</td>
<td class="nump">38,305<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>
</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>
<td class="text">&#160;<span></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_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">21,606<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 21,606<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,606<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>
<td class="text">&#160;<span></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_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">133,865<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">133,865<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">219,894<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>
<td class="text">&#160;<span></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_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 55,579<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">55,579<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 478,985<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_NotesIssuedJuneThroughOctober2024Member', window );">Notes Issued June Through October 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>
</tr>
<tr class="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">801,255<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_ThreeNotesPayableSettlementMember', window );">Three Notes Payable Settlement [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">804,599<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_FourNotesPayableSettlementMember', window );">Four Notes Payable Settlement [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">$ 541,290<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_NotesIssuedApril2023Member', window );">Notes Issued April 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>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="nump">$ 102,660<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_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="text">&#160;<span></span>
</td>
<td class="nump">$ 27,537<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_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_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_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_FiveNotesPayableSettlementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FiveNotesPayableSettlementMember</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>
<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_FourNotesPayableSettlementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FourNotesPayableSettlementMember</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_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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssuedJuneThroughOctober2024Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_NotesIssuedJuneThroughOctober2024Member</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_ThreeNotesPayableSettlementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ThreeNotesPayableSettlementMember</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_FourNotesPayableSettlementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FourNotesPayableSettlementMember</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_NotesIssuedApril2023Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_NotesIssuedApril2023Member</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>
</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 04, 2025</div></th>
<th class="th"><div>Feb. 26, 2025</div></th>
<th class="th"><div>Jan. 15, 2025</div></th>
<th class="th"><div>Apr. 15, 2024</div></th>
<th class="th"><div>Mar. 07, 2024</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Oct. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayableCurrent', window );">Less: current portion of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,864,432<span></span>
</td>
<td class="nump">$ 1,166,471<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_OtherNotesPayable', 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="nump">5,225,308<span></span>
</td>
<td class="nump">1,174,142<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_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="nump">62,898<span></span>
</td>
<td class="nump">105,323<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_ConvertibleNotesPayable', window );">Total 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="nump">4,876,358<span></span>
</td>
<td class="nump">1,166,470<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_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="nump">3,011,926<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_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="nump">2,518,539<span></span>
</td>
<td class="nump">2,813,990<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_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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">5,225,308<span></span>
</td>
<td class="nump">753,090<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_ConvertibleNotesPayable2025Member', window );">Convertible Notes Payable 2025 [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_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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="nump">421,053<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_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>
</tr>
<tr class="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>
</tr>
<tr class="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="num">$ (348,950)<span></span>
</td>
<td class="num">$ (7,672)<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_Feb26ThirdPartyLoanOneMember', window );">Feb 26 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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">$ 526,316<span></span>
</td>
<td class="nump">$ 471,000<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_DebtInstrumentInterestRateEffectivePercentage', window );">Debt Instrument, Interest Rate, Effective Percentage</a></td>
<td class="nump">24.00%<span></span>
</td>
<td class="nump">1400.00%<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>
</tr>
<tr class="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">5 payments, one payment of&#160;$268,470&#160;and four payments of&#160;$67,118, beginning in August 2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanOneMember', window );">March 7 Third Party Loan One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 146,900<span></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_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Feb. 26,  1601<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>
<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">Dec. 30,  2025<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>
</tr>
<tr class="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="nump">12.00%<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="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">$ 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>
<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_Feb26ThirdPartyLoanOneFirstPaymentMember', window );">Feb 26 Third Party Loan One First 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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">$ 268,470<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_Feb26ThirdPartyLoanTwoMember', window );">Feb 26 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>
</tr>
<tr class="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>
</tr>
<tr class="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">$ 116,000<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_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Feb. 26,  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>
</tr>
<tr class="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">Dec. 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>
</tr>
<tr class="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">1400.00%<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>
</tr>
<tr class="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">5 payments, one payment of&#160;$66,120&#160;and four payments of&#160;$16,530, beginning in August 2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember', window );">Feb 26 Third Party Loan Two First Payment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 66,120<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_Feb26ThirdPartyLoanTwoFourPaymentsMember', window );">Feb 26 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>
</tr>
<tr class="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>
</tr>
<tr class="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="nump">$ 16,530<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_March4ThirdPartyLoanMember', window );">March 4 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>
</tr>
<tr class="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>
</tr>
<tr class="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">Mar.  04,  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>
</tr>
<tr class="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">Dec.  05,  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>
</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_M2BSPATranche1OutstandingMember', window );">M 2 B S P A Tranche 1 Outstanding [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_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>
</tr>
<tr class="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="nump">$ 1,888,889<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>
<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>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text">Jan.  01,  2026<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>
<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>
</tr>
<tr class="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="nump">1,111,111<span></span>
</td>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text">Mar. 12,  2026<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>
<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>
</tr>
<tr class="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="nump">$ 555,556<span></span>
</td>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text">Mar. 25,  2026<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_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_OtherNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 notes payable 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 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_OtherNotesPayable</td>
</tr>
<tr>
<td style="padding-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_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_ConvertibleNotesPayable2025Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ConvertibleNotesPayable2025Member</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_Feb26ThirdPartyLoanOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_Feb26ThirdPartyLoanOneMember</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_Feb26ThirdPartyLoanOneFirstPaymentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_Feb26ThirdPartyLoanOneFirstPaymentMember</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_Feb26ThirdPartyLoanTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_Feb26ThirdPartyLoanTwoMember</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_Feb26ThirdPartyLoanTwoFirstPaymentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_Feb26ThirdPartyLoanTwoFirstPaymentMember</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_Feb26ThirdPartyLoanTwoFourPaymentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_Feb26ThirdPartyLoanTwoFourPaymentsMember</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_March4ThirdPartyLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_March4ThirdPartyLoanMember</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_M2BSPATranche1OutstandingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_M2BSPATranche1OutstandingMember</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>
</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 - LOANS PAYABLE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jul. 01, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_GlobetopperLLCMember', window );">Globetopper L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLongTermNotesPayable', window );">Other Notes Payable, Noncurrent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</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_ThirdPartyLoansMember', window );">Third Party Loans [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_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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherLoans', window );">Increase (Decrease) in Other Loans</a></td>
<td class="nump">$ 5,825,583<span></span>
</td>
<td class="nump">$ 2,011,100<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_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount', window );">Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount)</a></td>
<td class="nump">360,583<span></span>
</td>
<td class="text">&#160;<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_PaymentsForLoans', window );">Payments for Loans</a></td>
<td class="nump">2,076,404<span></span>
</td>
<td class="nump">669,121<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_PromissoryNoteQXTELTwoMember', window );">Promissory Note Q X T E L 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>
</tr>
<tr class="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>
</tr>
<tr class="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">1,000,000<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="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>
<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>
</tr>
<tr class="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="nump">353,964<span></span>
</td>
<td class="nump">121,806<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_AmortizationOfDebtDiscountPremium', window );">Amortization of Debt Discount (Premium)</a></td>
<td class="nump">$ 106,770<span></span>
</td>
<td class="nump">$ 163,406<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_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_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_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 loan commitment, origination, and other costs (fees) and purchase premium (discount) on financing receivable recognized as adjustment to yield. Excludes financing receivable covered under loss sharing agreement.</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 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481598/310-20-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -SubTopic 20<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481569/310-20-50-3<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_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount</td>
</tr>
<tr>
<td style="padding-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_IncreaseDecreaseInOtherLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 loans 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_IncreaseDecreaseInOtherLoans</td>
</tr>
<tr>
<td style="padding-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_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><br>Reference 9: 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 (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-3<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_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_OtherLongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 notes classified as other, payable after 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> -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_OtherLongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-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_PaymentsForLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash payments for and related to principal collection on loans related to 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 25<br> -Subparagraph (g)<br> -SubTopic 10<br> -Topic 230<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_PaymentsForLoans</td>
</tr>
<tr>
<td style="padding-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_BusinessAcquisitionAxis=IQST_GlobetopperLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GlobetopperLLCMember</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_ThirdPartyLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_ThirdPartyLoansMember</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_PromissoryNoteQXTELTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PromissoryNoteQXTELTwoMember</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=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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 15, 2025</div></th>
<th class="th"><div>Jun. 04, 2025</div></th>
<th class="th"><div>Apr. 30, 2025</div></th>
<th class="th"><div>Feb. 26, 2025</div></th>
<th class="th"><div>Jan. 15, 2025</div></th>
<th class="th"><div>Dec. 06, 2024</div></th>
<th class="th"><div>Oct. 15, 2024</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, 2025</div></th>
<th class="th"><div>Dec. 31, 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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 2,813,990<span></span>
</td>
<td class="nump">$ 2,518,539<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>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</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="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">Feb. 26,  1601<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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">&#160;<span></span>
</td>
<td class="text">Dec. 30,  2025<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>
<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="text">&#160;<span></span>
</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="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="text">&#160;<span></span>
</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">&#160;<span></span>
</td>
<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>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</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">&#160;<span></span>
</td>
<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">&#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>
<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="text">&#160;<span></span>
</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">&#160;<span></span>
</td>
<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, one payment of&#160;$100,947&#160;and four payments of&#160;$25,237, beginning in September 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>
</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>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</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>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="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>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="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>
<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">&#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">&#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>
<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="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="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_July10ThirdPartyLoanThreeMember', window );">July 10 Third Party Loan 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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</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_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">&#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>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="nump">$ 151,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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_September16ThirdPartyLoanFourMember', window );">September 16 Third Party Loan 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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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_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">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>
<td class="text">&#160;<span></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">$ 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>
<tr class="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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 payments, one payment of&#160;$86,617&#160;and four payments of&#160;$21,654, beginning in March 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>
</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_September16ThirdPartyLoanFourSecondMember', window );">September 16 Third Party Loan Four Second [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>
<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>
<td class="text">&#160;<span></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">$ 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_October14ThirdPartyLoanFiveMember', window );">October 14 Third Party Loan 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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="nump">$ 179,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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">Oct. 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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<td class="text">&#160;<span></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="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>
<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="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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov. 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_December6ThirdPartyLoanSixMember', window );">December 6 Third Party Loan Six [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>
<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>
<td class="text">&#160;<span></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="nump">$ 1,578,947<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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">Dec.  06,  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>
<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">Jun.  04,  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">Jun.  04,  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="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="nump">24.00%<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>
<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_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_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_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_July10ThirdPartyLoanThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_July10ThirdPartyLoanThreeMember</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_September16ThirdPartyLoanFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_September16ThirdPartyLoanFourMember</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_September16ThirdPartyLoanFourSecondMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_September16ThirdPartyLoanFourSecondMember</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_October14ThirdPartyLoanFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_October14ThirdPartyLoanFiveMember</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_December6ThirdPartyLoanSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_December6ThirdPartyLoanSixMember</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jan. 24, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
<th class="th"><div>Oct. 31, 2024</div></th>
<th class="th"><div>Mar. 01, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DebtConversionConvertedInstrumentAmount2', window );">[custom:DebtConversionConvertedInstrumentAmount2]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 931,121<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,153,343<span></span>
</td>
<td class="text">&#160;<span></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="nump">7,671<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,671<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 138,654<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_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">105,323<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">105,323<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,898<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="num">(1,345,889)<span></span>
</td>
<td class="num">$ (27,537)<span></span>
</td>
<td class="num">(2,224,481)<span></span>
</td>
<td class="num">$ (130,197)<span></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">2,813,990<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,813,990<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,518,539<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,295,261<span></span>
</td>
<td class="text">&#160;<span></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="nump">4,459,692<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>
</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_M2BExtensionMember', window );">M 2 B Extension [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_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>
</tr>
<tr class="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="text">&#160;<span></span>
</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">61,818<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_GainsLossesOnExtinguishmentOfDebt', window );">Gain (Loss) on Extinguishment 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="nump">$ 297,878<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_M2BExtensionMember', window );">M 2 B Extension [Member] | Restricted 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>
</tr>
<tr class="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>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="nump">8,081<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>
<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>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="nump">$ 593,818<span></span>
</td>
<td class="nump">$ 555,092<span></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_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="text">&#160;<span></span>
</td>
<td class="nump">278,951<span></span>
</td>
<td class="nump">$ 693,516<span></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_OneNoteholderConvertibleDebtMember', window );">One Noteholder 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>
<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>
</tr>
<tr class="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">129,570<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">129,570<span></span>
</td>
<td class="text">&#160;<span></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>
<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>
</tr>
<tr class="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="nump">125,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">125,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 248,707<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_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></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">420,919<span></span>
</td>
<td class="text">&#160;<span></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_DebtInstrumentFeeAmount', window );">Debt Instrument, Fee Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 15,000<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>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">988,655<span></span>
</td>
<td class="text">&#160;<span></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_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="text">&#160;<span></span>
</td>
<td class="nump">$ 1,113,316<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,413,707<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_SecondNoteholderConvertibleDebtMember', window );">Second Noteholder 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>
<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>
</tr>
<tr class="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">1,918<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,918<span></span>
</td>
<td class="text">&#160;<span></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_SecondThirdPartyConvertibleDebtMember', window );">Second 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>
<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">302,586<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_DebtInstrumentFeeAmount', window );">Debt Instrument, Fee Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,500<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Stock Issued During Period, Shares, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">293,742<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_June2024February2025TwoConvertibleNotesMember', window );">June 2024 February 2025 Two 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>
</tr>
<tr class="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></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">34,366<span></span>
</td>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</td>
<td class="nump">$ 671,870<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">671,870<span></span>
</td>
<td class="text">&#160;<span></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_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 58,573<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">58,573<span></span>
</td>
<td class="text">&#160;<span></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_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Instrument, Periodic Payment, Principal</a></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">725,000<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>
</tr>
<tr class="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">$ 77,337<span></span>
</td>
<td class="text">&#160;<span></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_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>
<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>
</tr>
<tr class="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">&#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. Certain notes allow for the conversion price to be a fixed price
of $8.80 per share.<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. Certain notes allow for the conversion price to be a fixed price
of $12.0 per share.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPAMember', window );">M 2 B S P A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="nump">$ 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>
<td class="text">&#160;<span></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">Each noteholder received 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 $8.80. The Notes are secured by all of our assets under
a Security Agreement signed with the SPA.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="nump">$ 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>
<td class="text">&#160;<span></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="nump">$ 8.80<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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">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>
<td class="text">&#160;<span></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="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>
<td class="text">&#160;<span></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_M2BSPATranche1OutstandingMember', window );">M 2 B S P A Tranche 1 Outstanding [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_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>
</tr>
<tr class="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">$ 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>
<td class="text">&#160;<span></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="nump">$ 1,888,889<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>
<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>
</tr>
<tr class="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">$ 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>
<td class="text">&#160;<span></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">25,253<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<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>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 1,111,111<span></span>
</td>
</tr>
<tr class="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="nump">1,111,111<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="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>
<td class="text">&#160;<span></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>
<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>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 555,556<span></span>
</td>
</tr>
<tr class="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="nump">$ 555,556<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="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>
<td class="text">&#160;<span></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_DebtConversionConvertedInstrumentAmount2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_DebtConversionConvertedInstrumentAmount2</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_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_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_DebtInstrumentFeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 fee that accompanies borrowing money under the 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)(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_DebtInstrumentFeeAmount</td>
</tr>
<tr>
<td style="padding-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_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the 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/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 2: 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(f))<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_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-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_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_DebtInstrumentPeriodicPaymentPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 applied to principal.</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_DebtInstrumentPeriodicPaymentPrincipal</td>
</tr>
<tr>
<td style="padding-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_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_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_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</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 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481303/470-50-40-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481303/470-50-40-4<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_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="padding-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_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><br>Reference 9: 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 (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-3<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_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_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_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_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_StatementEquityComponentsAxis=IQST_M2BExtensionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_M2BExtensionMember</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_RestrictedStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_RestrictedStockMember</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_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_OneNoteholderConvertibleDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_OneNoteholderConvertibleDebtMember</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_SecondNoteholderConvertibleDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SecondNoteholderConvertibleDebtMember</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_SecondThirdPartyConvertibleDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SecondThirdPartyConvertibleDebtMember</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_June2024February2025TwoConvertibleNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_June2024February2025TwoConvertibleNotesMember</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>
<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_M2BSPATranche1OutstandingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_M2BSPATranche1OutstandingMember</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>
</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#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>
<th class="th" colspan="1"></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, 2025</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Mar. 31, 2025</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, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jul. 07, 2025</div></th>
<th class="th"><div>May 02, 2025</div></th>
<th class="th"><div>Dec. 31, 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_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>
<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">26,000,000<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">26,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,750,000<span></span>
</td>
<td class="nump">3,750,000<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="text">&#160;<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">1,295,261<span></span>
</td>
<td class="text">&#160;<span></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">$ 15,945<span></span>
</td>
<td class="nump">$ 22,383<span></span>
</td>
<td class="nump">$ 32,815<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueConversionOfUnits', window );">Stock Issued During Period, Value, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</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">1,231,788<span></span>
</td>
<td class="nump">2,392,070<span></span>
</td>
<td class="nump">835,834<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>
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">4,459,692<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>
</tr>
<tr class="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="nump">1,886,658<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</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">$ 223,200<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>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, 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"> <span></span>
</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<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_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">3,832,470<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">3,832,470<span></span>
</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">2,537,209<span></span>
</td>
</tr>
<tr class="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">3,832,470<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">3,832,470<span></span>
</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">2,537,209<span></span>
</td>
</tr>
<tr class="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">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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<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="text">&#160;<span></span>
</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="text">&#160;<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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 848,481<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</td>
<td class="num">$ (1,345,889)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (27,537)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (2,224,481)<span></span>
</td>
<td class="num">$ (130,197)<span></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_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>
<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>
<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="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>
<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="nump">10,000<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="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>
<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="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">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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<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_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="text">&#160;<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_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>
<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>
<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">&#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>
<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">&#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>
<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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<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="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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>
<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">&#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>
<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">&#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>
<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_PreferredStockRedemptionTerms', window );">Preferred Stock, Redemption Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Under the Certificate of Designation,&#160;holders of Series B
Preferred Stock will receive a liquidation preference of $81 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>
<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">&#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 twelve point five (12.5) 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>
<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_PreferredClassBMember', window );">Preferred Class B [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>
<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>
<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">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="text">&#160;<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="text">&#160;<span></span>
</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="text">&#160;<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">42,108<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">42,108<span></span>
</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">35,537<span></span>
</td>
</tr>
<tr class="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">42,108<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">42,108<span></span>
</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">35,537<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>
<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>
<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="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="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>
<td class="text">&#160;<span></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_PreferredStockRedemptionTerms', window );">Preferred Stock, Redemption Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Under the Certificate of Designation,&#160;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>
<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_PreferredClassCMember', window );">Preferred Class C [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>
<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>
<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">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="text">&#160;<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="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="text">&#160;<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="text">&#160;<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<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>
<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>
<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">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="nump">100,000<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">100,000<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="nump">100,000<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="text">&#160;<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">37,110<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">37,110<span></span>
</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>
</tr>
<tr class="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">37,110<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">37,110<span></span>
</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>
</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>
<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>
<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_PreferredStockRedemptionTerms', window );">Preferred Stock, Redemption Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Liquidation Preference: Senior to common stock, Series
A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution, or winding
up of the Company.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_PreSplitAuthorizedMember', window );">Pre Split Authorized [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>
<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>
<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="text">&#160;<span></span>
</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="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>
<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>
<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">5,625<span></span>
</td>
<td class="text">&#160;<span></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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 71,143<span></span>
</td>
<td class="text">&#160;<span></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_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>
<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>
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">3,563<span></span>
</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">3,563<span></span>
</td>
<td class="text">&#160;<span></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="nump">1,875<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="nump">1,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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="nump">$ 2<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Stock Issued During Period, Shares, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</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">293,741<span></span>
</td>
<td class="nump">599,933<span></span>
</td>
<td class="nump">94,981<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,192<span></span>
</td>
<td class="nump">988,655<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueConversionOfUnits', window );">Stock Issued During Period, Value, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</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<span></span>
</td>
<td class="nump">$ 600<span></span>
</td>
<td class="nump">$ 95<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 44<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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">&#160;<span></span>
</td>
<td class="nump">264,980<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,305<span></span>
</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>
<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="nump">$ 265<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 38<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</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">32,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</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">$ 32<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, 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="nump">$ 4<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesReverseStockSplits', window );">Stock Issued During Period, Shares, Reverse Stock Splits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">38<span></span>
</td>
<td class="text">&#160;<span></span>
</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">38<span></span>
</td>
<td class="text">&#160;<span></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_SeriesBPreferredStockIssuedForSalaryPayableSettlement', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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>
<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>
<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 );">Stock Issued During Period, Value, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 4,459,692<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, 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">$ 82,194<span></span>
</td>
<td class="text">&#160;<span></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_DebtSettlementMember', window );">Debt Settlement [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>
<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>
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">264,980<span></span>
</td>
<td class="text">&#160;<span></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">$ 1,886,658<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">32,400<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 223,200<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>
</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>
<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>
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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_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>
<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>
<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_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Stock Issued During Period, Shares, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<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">&#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>
</tr>
<tr class="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 );">Stock Issued During Period, Value, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<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">&#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>
</tr>
<tr class="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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_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"> <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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, 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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesReverseStockSplits', window );">Stock Issued During Period, Shares, Reverse Stock Splits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_SeriesBPreferredStockIssuedForSalaryPayableSettlement', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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>
<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>
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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_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>
<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>
<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_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Stock Issued During Period, Shares, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<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">&#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>
</tr>
<tr class="ro">
<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 );">Stock Issued During Period, Value, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<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">&#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>
</tr>
<tr class="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">&#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>
<td class="text">&#160;<span></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"> <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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, 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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesReverseStockSplits', window );">Stock Issued During Period, Shares, Reverse Stock Splits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_SeriesBPreferredStockIssuedForSalaryPayableSettlement', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">6,571<span></span>
</td>
<td class="text">&#160;<span></span>
</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">6,571<span></span>
</td>
<td class="text">&#160;<span></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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<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>
<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>
<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>
<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 twelve point five (12.5) 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>
<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>
<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>
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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_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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<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_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Stock Issued During Period, Shares, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodValueConversionOfUnits', window );">Stock Issued During Period, Value, Conversion of Units</a></td>
<td class="text">&#160;<span></span>
</td>
<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">&#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>
</tr>
<tr class="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">&#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="nump">22,131<span></span>
</td>
<td class="text">&#160;<span></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"> <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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, 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"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_StockIssuedDuringPeriodSharesReverseStockSplits', window );">Stock Issued During Period, Shares, Reverse Stock Splits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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">Dividend Rights: 12% cumulative dividend, payable as,
when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the day
prior to conversion, with pro rata dividends for partial-year holdings.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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">Voting Rights: No voting rights, except as required by
law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#8217;s
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>
<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">Conversion Rights: Following three months from the issuance
date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share, subject to adjustment
for stock splits, dividends, or reorganizations, removing the prior requirement for conversion only upon a note default.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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_SeriesBPreferredStockIssuedForSalaryPayableSettlement', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_CEOAndCFOSalaryPayableMember', window );">C E O And C F O Salary 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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></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>
<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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 631,500<span></span>
</td>
<td class="text">&#160;<span></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_GainLossOnSettlementOfSalaryPayable', window );">[custom:GainLossOnSettlementOfSalaryPayable]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">216,981<span></span>
</td>
<td class="text">&#160;<span></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_SeriesDPreferredIssuanceMember', window );">Series D Preferred 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>
<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>
<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_StockIssuedForSettlementOfDebt', window );">[custom:StockIssuedForSettlementOfDebt]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">37,110<span></span>
</td>
<td class="text">&#160;<span></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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 4,708,332<span></span>
</td>
<td class="text">&#160;<span></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_GainLossOnSettlementOfSalaryPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GainLossOnSettlementOfSalaryPayable</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_SeriesBPreferredStockIssuedForSalaryPayableSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesBPreferredStockIssuedForSalaryPayableSettlement</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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue</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_StockIssuedForSettlementOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_StockIssuedForSettlementOfDebt</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 815<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480870/815-30-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480870/815-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480870/815-30-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480870/815-30-50-2<br><br>Reference 5: 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 6: 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 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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_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_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_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_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_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_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</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_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-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_StockIssuedDuringPeriodSharesReverseStockSplits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reduction in the number of shares during the period as a result of a reverse stock split.</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_StockIssuedDuringPeriodSharesReverseStockSplits</td>
</tr>
<tr>
<td style="padding-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_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_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</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_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-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_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</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/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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-4<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 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<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 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 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_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-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_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PreferredClassBMember</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_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PreferredClassCMember</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_PreSplitAuthorizedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_PreSplitAuthorizedMember</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=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_DebtSettlementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_DebtSettlementMember</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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_CEOAndCFOSalaryPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_CEOAndCFOSalaryPayableMember</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_SeriesDPreferredIssuanceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesDPreferredIssuanceMember</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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Proceeds from Collection of (Payments to Fund) Long-Term Loans to Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 33,602<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_LoansAndLeasesReceivableRelatedParties', window );">Loans and Leases Receivable, Related Parties</a></td>
<td class="nump">$ 668,177<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">668,177<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 630,715<span></span>
</td>
</tr>
<tr class="ro">
<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">65,829<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,829<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26,613<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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 848,481<span></span>
</td>
<td class="text">&#160;<span></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_ManagementFeeExpense', window );">Management Fee Expense</a></td>
<td class="nump">211,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 211,500<span></span>
</td>
<td class="nump">760,500<span></span>
</td>
<td class="nump">634,500<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">15,945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,820<span></span>
</td>
<td class="nump">71,145<span></span>
</td>
<td class="nump">109,485<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">$ 73,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 73,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 420,447<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,571<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,571<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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6<span></span>
</td>
<td class="text">&#160;<span></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_CEOAndCFOSalaryPayableMember', window );">C E O And C F O Salary 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_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue', window );">[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]</a></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">$ 631,500<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_GainLossOnSettlementOfSalaryPayable', window );">[custom:GainLossOnSettlementOfSalaryPayable]</a></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">216,981<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_RelatedPartyTransactionAxis=IQST_RelatedPartyOneMember', window );">Related Party 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_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [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_IncreaseDecreaseInNotesReceivableRelatedParties', window );">Increase (Decrease) in Notes Receivable, Related Parties</a></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">39,462<span></span>
</td>
<td class="nump">119,832<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_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Proceeds from Collection of (Payments to Fund) Long-Term Loans to Related Parties</a></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">2,000<span></span>
</td>
<td class="nump">$ 0<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_RelatedPartyTransactionAxis=IQST_VehicleLoanMember', window );">Vehicle 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [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_IncreaseDecreaseInNotesPayableRelatedParties', window );">Increase (Decrease) in Notes Payable, Related Parties</a></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">$ 39,216<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_GainLossOnSettlementOfSalaryPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GainLossOnSettlementOfSalaryPayable</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_SeriesBPreferredStockIssuedForSalaryPayableSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesBPreferredStockIssuedForSalaryPayableSettlement</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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue</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_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_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_IncreaseDecreaseInNotesReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to 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_IncreaseDecreaseInNotesReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-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_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> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 850<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_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_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 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 2: 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 (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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(k)(2))<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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<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 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<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)(2)(i))<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)(c)(2)(ii))<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 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-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_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>
<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_StatementEquityComponentsAxis=IQST_CEOAndCFOSalaryPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_CEOAndCFOSalaryPayableMember</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_RelatedPartyTransactionAxis=IQST_RelatedPartyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_RelatedPartyTransactionAxis=IQST_RelatedPartyOneMember</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_RelatedPartyTransactionAxis=IQST_VehicleLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_RelatedPartyTransactionAxis=IQST_VehicleLoanMember</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseTermOfContract', window );">Lessee, Operating Lease, Term of Contract</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating Lease, Expense</a></td>
<td class="nump">$ 24,328<span></span>
</td>
<td class="nump">$ 21,335<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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 01, 2025</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Combination [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (214,620)<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_AssetAcquisitionContingentConsiderationLiability', window );">Asset Acquisition, Contingent Consideration, Liability</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 285,175<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<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_AcquisitionCostsCumulative', window );">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost</a></td>
<td class="nump">$ 985,175<span></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_GlobetopperLLCMember', window );">Globetopper L L C [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 Combination [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_AssetAcquisitionConsiderationTransferred', window );">Asset Acquisition, Consideration Transferred</a></td>
<td class="nump">100,000<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_OtherLongTermNotesPayable', window );">Other Notes Payable, Noncurrent</a></td>
<td class="nump">100,000<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_StockIssuedDuringPeriodValueAcquisitions', window );">Stock Issued During Period, Value, Acquisitions</a></td>
<td class="nump">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_AssetAcquisitionContingentConsiderationLiability', window );">Asset Acquisition, Contingent Consideration, Liability</a></td>
<td class="nump">285,175<span></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_AcquisitionCostsCumulative', window );">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost</a></td>
<td class="nump">$ 985,175<span></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_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_AssetAcquisitionConsiderationTransferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 consideration transferred in asset acquisition. Includes, but is not limited to, cash, liability incurred by acquirer, and equity interest issued by acquirer.</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 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479908/805-50-55-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480060/805-50-25-1<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 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480027/805-50-30-1<br><br>Reference 4: 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_AssetAcquisitionConsiderationTransferred</td>
</tr>
<tr>
<td style="padding-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_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_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 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 47<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-47<br><br>Reference 4: 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><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 6: 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 (d)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 7: 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 (d)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<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/1943274/2147479328/805-10-50-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 18: 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 (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 23: 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><br>Reference 24: 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)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 26: 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 (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 27: 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 (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-4<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 33: 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 (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 34: 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 (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 35: 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)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 36: 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 (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 37: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 40: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 41: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 42: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<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/1943274/2147479328/805-10-50-2<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_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_OtherLongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 notes classified as other, payable after 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> -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_OtherLongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-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_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_BusinessAcquisitionAxis=IQST_GlobetopperLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GlobetopperLLCMember</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>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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Jul. 01, 2025</div></th>
<th class="th"><div>Dec. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquisitionCostsCumulative', window );">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 985,175<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Cash</a></td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="nump">129,531<span></span>
</td>
<td class="nump">$ 356,000<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">306,310<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 );">Total identifiable assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">435,841<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities', window );">Other current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(71,580)<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_BusinessCombinationContingentConsiderationLiability', window );">Contract liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(703,262)<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_BusinessCombinationContingentConsiderationLiabilityNoncurrent', window );">Line of credit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(99,000)<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Total liabilities assumed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(873,842)<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Net assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(438,001)<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_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue', window );">Non-controlling interest - 49%</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">214,620<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_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized', window );">Total net assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(223,381)<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Goodwill</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,208,556<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_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>Fair value of noncontrolling interest in acquiree at acquisition date when acquirer holds less than 100 percent of equity interest in acquiree.</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 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 41<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 4: 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 (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_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_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>Amount of liability in excess of (less than) asset arising from contingency in business combination, measured at acquisition-date fair value and recognized at acquisition date.</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 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(1)(i)<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_BusinessCombinationContingentConsiderationLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 arising from contingent consideration in a business combination.</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 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 43<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-43<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><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 (bbb)(2)(i)<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 (bbb)(2)<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 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2<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_BusinessCombinationContingentConsiderationLiability</td>
</tr>
<tr>
<td style="padding-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_BusinessCombinationContingentConsiderationLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 arising from contingent consideration in a business combination, expected to be settled beyond 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 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<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_BusinessCombinationContingentConsiderationLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-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 cash and cash equivalent acquired in business combination and recognized at acquisition date.</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 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 prepaid expense and asset classified as other, acquired in business combination and recognized at acquisition date, 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 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-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 liability assumed in business combination and recognized at acquisition date, 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 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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_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 liability assumed in business combination and recognized at acquisition date.</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 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: 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 (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 of asset acquired in excess of (less than) liability assumed in business combination and recognized at acquisition date. Excludes goodwill.</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 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 41<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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 asset acquired in business combination and recognized at acquisition date, classified as other and noncurrent.</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 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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 of asset acquired in excess of (less than) liability assumed plus goodwill in business combination and recognized at acquisition date, less fair value of noncontrolling interest in acquiree at acquisition date when acquirer holds less than 100 percent of equity interest in acquiree.</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 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 41<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R53.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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Combination [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 102,867,553<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">$ 232,683,605<span></span>
</td>
<td class="nump">$ 184,346,412<span></span>
</td>
</tr>
<tr class="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">100,126,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">226,136,445<span></span>
</td>
<td class="nump">178,737,687<span></span>
</td>
</tr>
<tr class="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">2,740,715<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">6,547,160<span></span>
</td>
<td class="nump">5,608,725<span></span>
</td>
</tr>
<tr class="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">3,299,798<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">8,366,698<span></span>
</td>
<td class="nump">6,144,677<span></span>
</td>
</tr>
<tr class="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">(559,083)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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="num">(1,819,538)<span></span>
</td>
<td class="num">(535,952)<span></span>
</td>
</tr>
<tr class="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 expense</a></td>
<td class="num">(1,694,867)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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">(3,815,516)<span></span>
</td>
<td class="num">(2,646,275)<span></span>
</td>
</tr>
<tr class="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">(2,325,869)<span></span>
</td>
<td class="num">$ (2,348,914)<span></span>
</td>
<td class="num">$ (1,144,461)<span></span>
</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="num">(5,819,244)<span></span>
</td>
<td class="num">(3,317,107)<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 Combination [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">102,867,553<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,183,464<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">258,349,274<span></span>
</td>
<td class="nump">212,841,207<span></span>
</td>
</tr>
<tr class="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="nump">100,126,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">59,991,984<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">251,263,440<span></span>
</td>
<td class="nump">206,623,461<span></span>
</td>
</tr>
<tr class="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">2,740,715<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,191,480<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,085,834<span></span>
</td>
<td class="nump">6,217,746<span></span>
</td>
</tr>
<tr class="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="nump">3,299,798<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,231,896<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,692,708<span></span>
</td>
<td class="nump">6,647,307<span></span>
</td>
</tr>
<tr class="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="num">(559,083)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(40,416)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,606,874)<span></span>
</td>
<td class="num">(429,561)<span></span>
</td>
</tr>
<tr class="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 expense</a></td>
<td class="num">(1,694,867)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(651,416)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,819,843)<span></span>
</td>
<td class="num">(2,648,705)<span></span>
</td>
</tr>
<tr class="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="num">(71,919)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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="num">(184,190)<span></span>
</td>
<td class="num">(134,880)<span></span>
</td>
</tr>
<tr class="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">$ (2,325,869)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (761,437)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (5,610,907)<span></span>
</td>
<td class="num">$ (3,213,146)<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 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 47<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-47<br><br>Reference 4: 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><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 6: 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 (d)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 7: 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 (d)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<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/1943274/2147479328/805-10-50-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 18: 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 (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 23: 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><br>Reference 24: 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)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 26: 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 (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 27: 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 (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-4<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 33: 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 (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 34: 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 (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 35: 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)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 36: 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 (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 37: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 40: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 41: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 42: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<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/1943274/2147479328/805-10-50-2<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_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/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 4: 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 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(2))<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 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 9: 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 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)(iii)(A))<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)(4)(iv))<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)(5))<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 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 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)(A))<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)(iii)(B))<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)(iv))<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)(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/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 4: 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 5: 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 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 (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: 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 8: 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 9: 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 10: 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 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(2))<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 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 13: 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 14: 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 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 16: 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 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)(iii)(A))<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 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 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)(5))<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 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 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)(iii)(A))<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)(4)(iii)(B))<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)(iv))<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)(5))<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/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/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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(2))<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 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 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 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479857/480-10-S50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 480<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3A<br> -Subparagraph (24)(d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<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 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 17: 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 18: 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 19: 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 20: 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 21: 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 22: 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 23: 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 24: 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 25: 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 26: 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 27: 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 28: 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 29: 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 30: 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 31: 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 32: 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 33: 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 34: 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 35: 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 36: 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 37: 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 38: 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 39: 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 40: 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 41: 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 42: 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 43: 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 44: 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 45: 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 46: 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 47: 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 48: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<br><br>Reference 49: 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>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<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_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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<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 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<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 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<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 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 6: 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 7: 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 8: 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 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 3: 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 4: 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 5: 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 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11<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 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 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)(ii))<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/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 29: 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 30: 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 31: 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 32: 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>65
<FILENAME>R54.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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 &#8211; ACQUISITION (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>May 29, 2025</div></th>
<th class="th"><div>Sep. 30, 2025</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 Combination [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_BusinessAcquisitionPlannedRestructuringActivitiesDescription', window );">Restructuring and Related Cost, Business Combination, Planned Restructuring Activity, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company will invest up to $1,200,000
in Globetopper over 24 months post-Closing in monthly installments of $50,000, subject to the achievement of specified quarterly financial
targets.<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_GlobetopperLLCMember', window );">Globetopper 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_BusinessAcquisitionLineItems', window );"><strong>Business Combination [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_NoncashOrPartNoncashAcquisitionInterestAcquired1', window );">Noncash or Part Noncash Acquisition, Interest Acquired</a></td>
<td class="nump">51.00%<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_BusinessAcquisitionAxis=IQST_GlobetopperPurchasePriceMember', window );">Globetopper Purchase Price [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_BusinessAcquisitionLineItems', window );"><strong>Business Combination [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_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="nump">$ 700,000<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_NoncashOrPartNoncashAcquisitionDescription', window );">Noncash or Part Noncash Acquisition, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">payable
as follows: $50,000 upon execution of the Agreement; $50,000 in cash on the closing date;&#160;$50,000 in cash 30 days after the closing
date, secured by a promissory note and pledge agreement; $50,000 in cash 60 days after the closing date, secured by a promissory note
and pledge agreement; $500,000 in restricted common shares of the Company, calculated at a 20% discount to the volume weighted average
price (VWAP) during the five days preceding the closing date<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_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_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 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 47<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-47<br><br>Reference 4: 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><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 6: 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 (d)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 7: 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 (d)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<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/1943274/2147479328/805-10-50-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 18: 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 (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 23: 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><br>Reference 24: 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)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 26: 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 (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 27: 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 (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-4A<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-4<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1<br><br>Reference 33: 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 (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 34: 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 (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 35: 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)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 36: 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 (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<br><br>Reference 37: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 40: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 41: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 42: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<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/1943274/2147479328/805-10-50-2<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_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_BusinessAcquisitionPlannedRestructuringActivitiesDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 restructuring activities for an acquired entity, including the amount of acquisition costs allocated to restructuring activities, and the period in which such costs will be incurred. The type of major actions that comprise the plan to exit an activity or involuntarily terminate employees of the acquired entity including activities of the acquired entity that will not continue, method of disposition, and description of employee groups that will be terminated. If the entity has not finalized plans for the restructuring activities, a description of the unresolved issues, the types of additional liabilities that might arise, and how any adjustment would be reported in the financial statements. Disclosure may also include timeframe when the registrant began formulating exit plans for which accrual may be necessary, and the types and amounts of liabilities included in the acquisition cost allocation. Disclosure may include the nature and amount of losses relating to asset impairments from the exit or disposal activity.</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 420<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.P.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1<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_BusinessAcquisitionPlannedRestructuringActivitiesDescription</td>
</tr>
<tr>
<td style="padding-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_NoncashOrPartNoncashAcquisitionDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 textual description of the purchase or acquisition through business combination of an asset or business through a noncash (or part noncash) transaction. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the purchase or business combination, as well as the asset acquired and the noncash consideration given (that is, debt, stock, and so forth). Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "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 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<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 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<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 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_NoncashOrPartNoncashAcquisitionDescription</td>
</tr>
<tr>
<td style="padding-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_NoncashOrPartNoncashAcquisitionInterestAcquired1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 level of ownership or equity interest acquired 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 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-4<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 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<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 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_NoncashOrPartNoncashAcquisitionInterestAcquired1</td>
</tr>
<tr>
<td style="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_BusinessAcquisitionAxis=IQST_GlobetopperLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GlobetopperLLCMember</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_GlobetopperPurchasePriceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_GlobetopperPurchasePriceMember</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>66
<FILENAME>R55.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;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details) - USD ($)<br></strong></div></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>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2025</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 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_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>
</tr>
<tr class="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">$ 102,867,553<span></span>
</td>
<td class="nump">$ 54,249,614<span></span>
</td>
<td class="nump">$ 232,683,605<span></span>
</td>
<td class="nump">$ 184,346,412<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_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">100,126,838<span></span>
</td>
<td class="nump">52,229,695<span></span>
</td>
<td class="nump">226,136,445<span></span>
</td>
<td class="nump">178,737,687<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_GrossProfit', window );">Gross profit</a></td>
<td class="nump">2,740,715<span></span>
</td>
<td class="nump">2,019,919<span></span>
</td>
<td class="nump">6,547,160<span></span>
</td>
<td class="nump">5,608,725<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 );">Operating expenses</a></td>
<td class="nump">3,299,798<span></span>
</td>
<td class="nump">2,076,472<span></span>
</td>
<td class="nump">8,366,698<span></span>
</td>
<td class="nump">6,144,677<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="num">(559,083)<span></span>
</td>
<td class="num">(56,553)<span></span>
</td>
<td class="num">(1,819,538)<span></span>
</td>
<td class="num">(535,952)<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">(1,694,867)<span></span>
</td>
<td class="num">(646,846)<span></span>
</td>
<td class="num">(3,815,516)<span></span>
</td>
<td class="num">(2,646,275)<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">(71,919)<span></span>
</td>
<td class="num">(69,605)<span></span>
</td>
<td class="num">(184,190)<span></span>
</td>
<td class="num">(134,880)<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_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(2,325,869)<span></span>
</td>
<td class="num">(773,004)<span></span>
</td>
<td class="num">(5,819,244)<span></span>
</td>
<td class="num">(3,317,107)<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalariesWagesAndOfficersCompensation', window );">Salaries, wages and benefits</a></td>
<td class="nump">1,381,090<span></span>
</td>
<td class="nump">1,207,780<span></span>
</td>
<td class="nump">3,448,128<span></span>
</td>
<td class="nump">2,351,470<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_CommunicationsAndInformationTechnology', window );">Technology</a></td>
<td class="nump">360,197<span></span>
</td>
<td class="nump">337,042<span></span>
</td>
<td class="nump">1,052,706<span></span>
</td>
<td class="nump">879,182<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_ProfessionalFees', window );">Professional fees</a></td>
<td class="nump">282,228<span></span>
</td>
<td class="nump">8,769<span></span>
</td>
<td class="nump">845,061<span></span>
</td>
<td class="nump">1,072,816<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_LegalFees', window );">Legal and regulatory</a></td>
<td class="nump">107,539<span></span>
</td>
<td class="nump">28,581<span></span>
</td>
<td class="nump">308,995<span></span>
</td>
<td class="nump">180,221<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_TravelAndEntertainmentExpense', window );">Travel and events</a></td>
<td class="nump">24,282<span></span>
</td>
<td class="nump">70,268<span></span>
</td>
<td class="nump">43,887<span></span>
</td>
<td class="nump">167,757<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_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity', window );">Public cost</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">8,268<span></span>
</td>
<td class="nump">118,850<span></span>
</td>
<td class="nump">93,646<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_AdvertisingExpense', window );">Advertising</a></td>
<td class="nump">606,627<span></span>
</td>
<td class="nump">157,787<span></span>
</td>
<td class="nump">1,243,894<span></span>
</td>
<td class="nump">659,784<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_InterestAndFeeIncomeLoansTradeFinancing', window );">Bank services and fees</a></td>
<td class="nump">49,199<span></span>
</td>
<td class="nump">49,800<span></span>
</td>
<td class="nump">84,464<span></span>
</td>
<td class="nump">171,366<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">161,918<span></span>
</td>
<td class="nump">35,122<span></span>
</td>
<td class="nump">450,142<span></span>
</td>
<td class="nump">104,061<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_OperatingLeasesRentExpenseNet', window );">Office, facility and other</a></td>
<td class="nump">81,595<span></span>
</td>
<td class="nump">121,379<span></span>
</td>
<td class="nump">301,000<span></span>
</td>
<td class="nump">311,512<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_InsuranceCommissionsAndFees', window );">Insurance</a></td>
<td class="nump">5,980<span></span>
</td>
<td class="nump">19,856<span></span>
</td>
<td class="nump">7,786<span></span>
</td>
<td class="nump">41,576<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_CompensationExpenseExcludingCostOfGoodAndServiceSold', window );">Stock-based compensation</a></td>
<td class="nump">239,143<span></span>
</td>
<td class="nump">31,820<span></span>
</td>
<td class="nump">294,343<span></span>
</td>
<td class="nump">109,485<span></span>
</td>
<td class="text">&#160;<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">3,299,798<span></span>
</td>
<td class="nump">2,076,472<span></span>
</td>
<td class="nump">8,366,698<span></span>
</td>
<td class="nump">6,144,677<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_ProvisionForDoubtfulAccounts', window );">Bad debt expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,536<span></span>
</td>
<td class="nump">1,801<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>
<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_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">29,837,729<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">29,837,729<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 63,015,046<span></span>
</td>
</tr>
<tr class="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">17,048,471<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">17,048,471<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,992,692<span></span>
</td>
</tr>
<tr class="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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">28,742,676<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,742,676<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">63,821,196<span></span>
</td>
</tr>
<tr class="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">290,248<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">290,248<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286,279<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_TelecomMember', window );">Telecom [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_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>
</tr>
<tr class="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">104,223,026<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">259,271,211<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_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">101,662,238<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">252,782,854<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_GrossProfit', window );">Gross profit</a></td>
<td class="nump">2,560,788<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,488,357<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 );">Operating expenses</a></td>
<td class="nump">1,813,617<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,022,836<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_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="nump">747,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,465,521<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_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(10,287)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(49,625)<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_IncomeTaxExpenseBenefit', window );">Income tax expense</a></td>
<td class="num">(71,919)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(184,190)<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_ProfitLoss', window );">Net income (loss)</a></td>
<td class="nump">664,965<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,231,706<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_AssetsAbstract', window );"><strong>Assets</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_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">29,044,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">29,044,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,098,705<span></span>
</td>
</tr>
<tr class="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">8,642,371<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,642,371<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,097,736<span></span>
</td>
</tr>
<tr class="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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">27,225,082<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">27,225,082<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">74,461,579<span></span>
</td>
</tr>
<tr class="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">256,130<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">256,130<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">274,353<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_FintechMember', window );">Fintech [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_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>
</tr>
<tr class="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">14,290,694<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,290,694<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_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">13,979,041<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,979,041<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_GrossProfit', window );">Gross profit</a></td>
<td class="nump">311,653<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">311,653<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 );">Operating expenses</a></td>
<td class="nump">234,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">234,069<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_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="nump">77,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">77,584<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_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(1,823)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,823)<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_IncomeTaxExpenseBenefit', window );">Income tax expense</a></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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="nump">75,761<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,761<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_AssetsAbstract', window );"><strong>Assets</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_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">695,187<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">695,187<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_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">191,646<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">191,646<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_LiabilitiesAbstract', window );"><strong>Liabilities</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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">1,354,096<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,354,096<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_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">34,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34,118<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_StatementBusinessSegmentsAxis=us-gaap_CorporateMember', window );">Corporate Segment [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_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>
</tr>
<tr class="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">51,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">152,511<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_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">24,870<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,870<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_GrossProfit', window );">Gross profit</a></td>
<td class="nump">26,130<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">127,641<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 );">Operating expenses</a></td>
<td class="nump">1,415,967<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,508,630<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_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="num">(1,389,837)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,380,989)<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_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(1,600,257)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,541,722)<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_IncomeTaxExpenseBenefit', window );">Income tax expense</a></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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(2,990,094)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,922,711)<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_AssetsAbstract', window );"><strong>Assets</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_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">4,780,619<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,780,619<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,594,060<span></span>
</td>
</tr>
<tr class="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">21,534,191<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,534,191<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,079,518<span></span>
</td>
</tr>
<tr class="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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">4,846,205<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,846,205<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,037,337<span></span>
</td>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,011,926<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_IndustrialEliminationMember', window );">Industrial 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>
</tr>
<tr class="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>
</tr>
<tr class="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="num">(15,697,167)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(41,030,811)<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_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="num">(15,539,311)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(40,650,320)<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_GrossProfit', window );">Gross profit</a></td>
<td class="num">(157,856)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(380,491)<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 );">Operating expenses</a></td>
<td class="num">(163,855)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(398,837)<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_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="nump">5,999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18,346<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_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(82,500)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(222,346)<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_IncomeTaxExpenseBenefit', window );">Income tax expense</a></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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(76,501)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(204,000)<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_AssetsAbstract', window );"><strong>Assets</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_AssetsCurrent', window );">Current assets</a></td>
<td class="num">(4,682,707)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,682,707)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,677,719)<span></span>
</td>
</tr>
<tr class="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">(13,319,737)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(13,319,737)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,184,562)<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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="num">(4,682,707)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,682,707)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,677,720)<span></span>
</td>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text"> <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_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>
</tr>
<tr class="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>
</tr>
<tr class="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">63,220,535<span></span>
</td>
<td class="nump">36,604,753<span></span>
</td>
<td class="nump">141,511,086<span></span>
</td>
<td class="nump">135,649,542<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">61,782,827<span></span>
</td>
<td class="nump">35,614,356<span></span>
</td>
<td class="nump">138,464,533<span></span>
</td>
<td class="nump">132,502,666<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">1,437,708<span></span>
</td>
<td class="nump">990,397<span></span>
</td>
<td class="nump">3,046,553<span></span>
</td>
<td class="nump">3,146,876<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="num">(704,597)<span></span>
</td>
<td class="num">(312,878)<span></span>
</td>
<td class="num">(2,218,295)<span></span>
</td>
<td class="num">(1,115,156)<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">(1,601,625)<span></span>
</td>
<td class="num">(633,774)<span></span>
</td>
<td class="num">(3,582,684)<span></span>
</td>
<td class="num">(2,666,763)<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="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(2,312,222)<span></span>
</td>
<td class="num">(946,652)<span></span>
</td>
<td class="num">(5,800,980)<span></span>
</td>
<td class="num">(3,781,919)<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_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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalariesWagesAndOfficersCompensation', window );">Salaries, wages and benefits</a></td>
<td class="nump">575,876<span></span>
</td>
<td class="nump">653,839<span></span>
</td>
<td class="nump">1,560,112<span></span>
</td>
<td class="nump">1,293,992<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_CommunicationsAndInformationTechnology', window );">Technology</a></td>
<td class="nump">290,571<span></span>
</td>
<td class="nump">272,428<span></span>
</td>
<td class="nump">707,054<span></span>
</td>
<td class="nump">607,752<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_ProfessionalFees', window );">Professional fees</a></td>
<td class="nump">272,888<span></span>
</td>
<td class="nump">61,350<span></span>
</td>
<td class="nump">818,144<span></span>
</td>
<td class="nump">1,014,621<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_LegalFees', window );">Legal and regulatory</a></td>
<td class="nump">104,000<span></span>
</td>
<td class="nump">6,747<span></span>
</td>
<td class="nump">295,259<span></span>
</td>
<td class="nump">142,360<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_TravelAndEntertainmentExpense', window );">Travel and events</a></td>
<td class="num">(4,378)<span></span>
</td>
<td class="nump">39,088<span></span>
</td>
<td class="nump">56,687<span></span>
</td>
<td class="nump">98,092<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_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity', window );">Public cost</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">8,268<span></span>
</td>
<td class="nump">118,850<span></span>
</td>
<td class="nump">93,646<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_AdvertisingExpense', window );">Advertising</a></td>
<td class="nump">606,627<span></span>
</td>
<td class="nump">157,787<span></span>
</td>
<td class="nump">1,243,894<span></span>
</td>
<td class="nump">659,784<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_InterestAndFeeIncomeLoansTradeFinancing', window );">Bank services and fees</a></td>
<td class="nump">30,054<span></span>
</td>
<td class="nump">10,506<span></span>
</td>
<td class="nump">54,596<span></span>
</td>
<td class="nump">41,503<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">6,683<span></span>
</td>
<td class="nump">6,682<span></span>
</td>
<td class="nump">20,046<span></span>
</td>
<td class="nump">20,261<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_OperatingLeasesRentExpenseNet', window );">Office, facility and other</a></td>
<td class="nump">14,861<span></span>
</td>
<td class="nump">52,876<span></span>
</td>
<td class="nump">83,542<span></span>
</td>
<td class="nump">175,255<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_InsuranceCommissionsAndFees', window );">Insurance</a></td>
<td class="nump">5,980<span></span>
</td>
<td class="nump">1,884<span></span>
</td>
<td class="nump">7,786<span></span>
</td>
<td class="nump">3,480<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_CompensationExpenseExcludingCostOfGoodAndServiceSold', window );">Stock-based compensation</a></td>
<td class="nump">239,143<span></span>
</td>
<td class="nump">31,820<span></span>
</td>
<td class="nump">294,343<span></span>
</td>
<td class="nump">109,485<span></span>
</td>
<td class="text">&#160;<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">2,142,305<span></span>
</td>
<td class="nump">1,303,275<span></span>
</td>
<td class="nump">5,264,849<span></span>
</td>
<td class="nump">4,262,032<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_ProvisionForDoubtfulAccounts', window );">Bad debt expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,536<span></span>
</td>
<td class="nump">1,801<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>
<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_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">10,375,189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,375,189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,885,086<span></span>
</td>
</tr>
<tr class="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">21,988,756<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,988,756<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,447,105<span></span>
</td>
</tr>
<tr class="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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">9,515,081<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,515,081<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,386,520<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_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">34,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,012,066<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>
</tr>
<tr class="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>
</tr>
<tr class="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">10,692,833<span></span>
</td>
<td class="nump">1,048,201<span></span>
</td>
<td class="nump">21,281,894<span></span>
</td>
<td class="nump">3,157,073<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">10,493,611<span></span>
</td>
<td class="nump">822,312<span></span>
</td>
<td class="nump">20,621,929<span></span>
</td>
<td class="nump">2,542,555<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">199,222<span></span>
</td>
<td class="nump">225,889<span></span>
</td>
<td class="nump">659,965<span></span>
</td>
<td class="nump">614,518<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="num">(32,176)<span></span>
</td>
<td class="num">(31,992)<span></span>
</td>
<td class="num">(6,019)<span></span>
</td>
<td class="num">(86,908)<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">(6,390)<span></span>
</td>
<td class="num">(6,544)<span></span>
</td>
<td class="nump">6,942<span></span>
</td>
<td class="nump">33,544<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="text"> <span></span>
</td>
<td class="num">(162)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(162)<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_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(38,566)<span></span>
</td>
<td class="num">(38,698)<span></span>
</td>
<td class="nump">923<span></span>
</td>
<td class="num">(53,526)<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalariesWagesAndOfficersCompensation', window );">Salaries, wages and benefits</a></td>
<td class="nump">98,486<span></span>
</td>
<td class="nump">92,180<span></span>
</td>
<td class="nump">294,172<span></span>
</td>
<td class="nump">170,457<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_CommunicationsAndInformationTechnology', window );">Technology</a></td>
<td class="nump">86,937<span></span>
</td>
<td class="nump">104,299<span></span>
</td>
<td class="nump">281,790<span></span>
</td>
<td class="nump">211,972<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_ProfessionalFees', window );">Professional fees</a></td>
<td class="nump">9,340<span></span>
</td>
<td class="nump">3,668<span></span>
</td>
<td class="nump">26,917<span></span>
</td>
<td class="nump">114,444<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_LegalFees', window );">Legal and regulatory</a></td>
<td class="nump">3,539<span></span>
</td>
<td class="nump">7,242<span></span>
</td>
<td class="nump">13,736<span></span>
</td>
<td class="nump">8,987<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_TravelAndEntertainmentExpense', window );">Travel and events</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">5,339<span></span>
</td>
<td class="nump">7,999<span></span>
</td>
<td class="nump">23,160<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_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity', window );">Public cost</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">&#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_AdvertisingExpense', window );">Advertising</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">&#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_InterestAndFeeIncomeLoansTradeFinancing', window );">Bank services and fees</a></td>
<td class="num">(7,448)<span></span>
</td>
<td class="nump">9,629<span></span>
</td>
<td class="num">(43,723)<span></span>
</td>
<td class="nump">64,783<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">34,923<span></span>
</td>
<td class="nump">28,440<span></span>
</td>
<td class="nump">69,158<span></span>
</td>
<td class="nump">83,800<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_OperatingLeasesRentExpenseNet', window );">Office, facility and other</a></td>
<td class="nump">5,621<span></span>
</td>
<td class="nump">7,084<span></span>
</td>
<td class="nump">15,935<span></span>
</td>
<td class="nump">23,823<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_InsuranceCommissionsAndFees', window );">Insurance</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">&#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_CompensationExpenseExcludingCostOfGoodAndServiceSold', window );">Stock-based compensation</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">&#160;<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">231,398<span></span>
</td>
<td class="nump">257,881<span></span>
</td>
<td class="nump">665,984<span></span>
</td>
<td class="nump">701,426<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_ProvisionForDoubtfulAccounts', window );">Bad debt expense</a></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>
</tr>
<tr class="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>
<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_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">2,286,128<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,286,128<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,055,475<span></span>
</td>
</tr>
<tr class="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">609,837<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">609,837<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">633,491<span></span>
</td>
</tr>
<tr class="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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">3,185,837<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,185,837<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,415,705<span></span>
</td>
</tr>
<tr class="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="text">&#160;<span></span>
</td>
<td class="nump">169,599<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">169,599<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>
</tr>
<tr class="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>
</tr>
<tr class="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">44,651,352<span></span>
</td>
<td class="nump">17,202,173<span></span>
</td>
<td class="nump">110,921,436<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">43,389,711<span></span>
</td>
<td class="nump">16,165,751<span></span>
</td>
<td class="nump">107,700,303<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">1,261,641<span></span>
</td>
<td class="nump">1,036,422<span></span>
</td>
<td class="nump">3,221,133<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_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="nump">171,689<span></span>
</td>
<td class="nump">288,317<span></span>
</td>
<td class="nump">386,430<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">(4,352)<span></span>
</td>
<td class="num">(6,528)<span></span>
</td>
<td class="num">(17,428)<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">(71,919)<span></span>
</td>
<td class="num">(69,443)<span></span>
</td>
<td class="num">(184,190)<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_ProfitLoss', window );">Net income (loss)</a></td>
<td class="nump">95,419<span></span>
</td>
<td class="nump">212,346<span></span>
</td>
<td class="nump">184,812<span></span>
</td>
<td class="nump">518,338<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalariesWagesAndOfficersCompensation', window );">Salaries, wages and benefits</a></td>
<td class="nump">706,728<span></span>
</td>
<td class="nump">461,761<span></span>
</td>
<td class="nump">1,599,882<span></span>
</td>
<td class="nump">887,021<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_CommunicationsAndInformationTechnology', window );">Technology</a></td>
<td class="nump">140,277<span></span>
</td>
<td class="nump">116,855<span></span>
</td>
<td class="nump">435,862<span></span>
</td>
<td class="nump">215,998<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_ProfessionalFees', window );">Professional fees</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">&#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_LegalFees', window );">Legal and regulatory</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">14,592<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">28,874<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_TravelAndEntertainmentExpense', window );">Travel and events</a></td>
<td class="nump">34,928<span></span>
</td>
<td class="nump">25,841<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">46,505<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_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity', window );">Public cost</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">&#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_AdvertisingExpense', window );">Advertising</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">162,906<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_InterestAndFeeIncomeLoansTradeFinancing', window );">Bank services and fees</a></td>
<td class="nump">26,593<span></span>
</td>
<td class="nump">29,665<span></span>
</td>
<td class="nump">73,591<span></span>
</td>
<td class="nump">65,080<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">120,312<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">360,938<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_OperatingLeasesRentExpenseNet', window );">Office, facility and other</a></td>
<td class="nump">61,113<span></span>
</td>
<td class="nump">81,419<span></span>
</td>
<td class="nump">201,523<span></span>
</td>
<td class="nump">132,434<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_InsuranceCommissionsAndFees', window );">Insurance</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">17,972<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">38,096<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_CompensationExpenseExcludingCostOfGoodAndServiceSold', window );">Stock-based compensation</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">&#160;<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">1,089,951<span></span>
</td>
<td class="nump">748,105<span></span>
</td>
<td class="nump">2,834,702<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_ProvisionForDoubtfulAccounts', window );">Bad debt expense</a></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>
</tr>
<tr class="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>
<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_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">19,365,772<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,365,772<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">48,182,373<span></span>
</td>
</tr>
<tr class="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">7,769,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,769,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,096,658<span></span>
</td>
</tr>
<tr class="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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">18,231,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18,231,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47,126,859<span></span>
</td>
</tr>
<tr class="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">86,531<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">86,531<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">104,614<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>
</tr>
<tr class="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>
</tr>
<tr class="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="num">(15,697,167)<span></span>
</td>
<td class="num">(605,513)<span></span>
</td>
<td class="num">(41,030,811)<span></span>
</td>
<td class="num">(3,136,431)<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="num">(15,539,311)<span></span>
</td>
<td class="num">(372,724)<span></span>
</td>
<td class="num">(40,650,320)<span></span>
</td>
<td class="num">(2,903,642)<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="num">(157,856)<span></span>
</td>
<td class="num">(232,789)<span></span>
</td>
<td class="num">(380,491)<span></span>
</td>
<td class="num">(232,789)<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">6,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,346<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_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(82,500)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(222,346)<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_IncomeTaxExpenseBenefit', window );">Income tax expense</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">&#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_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(76,500)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(204,000)<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_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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SalariesWagesAndOfficersCompensation', window );">Salaries, wages and benefits</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,038)<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_CommunicationsAndInformationTechnology', window );">Technology</a></td>
<td class="num">(157,588)<span></span>
</td>
<td class="num">(156,540)<span></span>
</td>
<td class="num">(372,000)<span></span>
</td>
<td class="num">(156,540)<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_ProfessionalFees', window );">Professional fees</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(56,249)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(56,249)<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_LegalFees', window );">Legal and regulatory</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">&#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_TravelAndEntertainmentExpense', window );">Travel and events</a></td>
<td class="num">(6,268)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(20,799)<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_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity', window );">Public cost</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">&#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_AdvertisingExpense', window );">Advertising</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">&#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_InterestAndFeeIncomeLoansTradeFinancing', window );">Bank services and fees</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">&#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_DepreciationAndAmortization', window );">Depreciation and amortization</a></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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasesRentExpenseNet', window );">Office, facility and other</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(20,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(20,000)<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_InsuranceCommissionsAndFees', window );">Insurance</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">&#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_CompensationExpenseExcludingCostOfGoodAndServiceSold', window );">Stock-based compensation</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">&#160;<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="num">(163,856)<span></span>
</td>
<td class="num">$ (232,789)<span></span>
</td>
<td class="num">(398,837)<span></span>
</td>
<td class="num">(232,789)<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_ProvisionForDoubtfulAccounts', window );">Bad debt expense</a></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>
</tr>
<tr class="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>
<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_AssetsCurrent', window );">Current assets</a></td>
<td class="num">(2,189,360)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,189,360)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(13,107,888)<span></span>
</td>
</tr>
<tr class="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">(13,319,737)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(13,319,737)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,184,562)<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>
<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_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="num">(2,189,360)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,189,360)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(13,107,888)<span></span>
</td>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<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_AdvertisingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, 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://www.xbrl.org/2003/role/exampleRef<br> -Topic 720<br> -SubTopic 35<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483385/720-35-55-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 720<br> -SubTopic 35<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483406/720-35-50-1<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_AdvertisingExpense</td>
</tr>
<tr>
<td style="padding-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_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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 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 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 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/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 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 10: 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 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)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: 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 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)(iii))<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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 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 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 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 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 9: 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 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)(iii))<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)(4)(iii)(A))<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)(iv))<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)(5))<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 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 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)(iii)(A))<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)(B))<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)(iv))<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)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: 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_CommunicationsAndInformationTechnology">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 in the period for communications and data processing 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> -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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommunicationsAndInformationTechnology</td>
</tr>
<tr>
<td style="padding-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_CompensationExpenseExcludingCostOfGoodAndServiceSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit. Other employee benefit expense includes, but is not limited to, service component of net periodic benefit cost for defined benefit plan. Excludes compensation cost in cost of good and service sold.</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/2009/role/commonPracticeRef<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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold</td>
</tr>
<tr>
<td style="padding-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_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/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 4: 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 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(2))<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 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 9: 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 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)(iii)(A))<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)(4)(iv))<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)(5))<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 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 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)(A))<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)(iii)(B))<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)(iv))<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)(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_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_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/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 4: 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 5: 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 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 (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: 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 8: 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 9: 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 10: 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 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(2))<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 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 13: 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 14: 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 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 16: 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 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)(iii)(A))<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 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 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)(5))<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 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 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)(iii)(A))<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)(4)(iii)(B))<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)(iv))<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)(5))<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/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/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 5: 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 6: 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 7: 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 8: 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 9: 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 10: 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 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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_InsuranceCommissionsAndFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products.</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 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 2: 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(13)(c))<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_InsuranceCommissionsAndFees</td>
</tr>
<tr>
<td style="padding-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_InterestAndFeeIncomeLoansTradeFinancing">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest and fee income generated by trade financing. Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers' acceptances, factoring, and forfeiting.</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 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(1))<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_InterestAndFeeIncomeLoansTradeFinancing</td>
</tr>
<tr>
<td style="padding-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_LegalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.</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 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (k)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-3<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(6))<br> -SubTopic 10<br> -Topic 220<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_LegalFees</td>
</tr>
<tr>
<td style="padding-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_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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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 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(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: 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 6: 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 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 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 9: 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 10: 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 11: 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 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_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://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 4: 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<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://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 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(26))<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(23))<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 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 15: 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 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)(iii)(A))<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)(4)(iv))<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 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 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)(i))<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)(A))<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)(iii)(B))<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)(4)(iv))<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)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 24: 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 25: 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_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>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<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_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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14<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 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<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 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<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 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 6: 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 7: 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 8: 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 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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OperatingLeasesRentExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.</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 840<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481501/840-20-50-1<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_OperatingLeasesRentExpenseNet</td>
</tr>
<tr>
<td style="padding-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_ProfessionalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.</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/2003/role/exampleRef<br> -Topic 220<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21<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 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 4: 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 (k)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-3<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 1<br> -Subparagraph (SX 210.6-07(2)(b))<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_ProfessionalFees</td>
</tr>
<tr>
<td style="padding-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_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 consolidated profit or loss for the period, net of income taxes, including the portion attributable to the 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 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 2: 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 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<br><br>Reference 4: 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)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<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(k)(2))<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 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 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 9<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-9<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 17<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480336/718-10-65-17<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 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<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 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 11: 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 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 19: 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> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-3<br><br>Reference 20: 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 21: 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(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 22: 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 23: 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 24: http://www.xbrl.org/2003/role/disclosureRef<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 25: 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 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)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 27: 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 28: 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 29: 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 30: 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 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)(4)(i))<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 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 33: 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 34: 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 35: 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 36: 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 37: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4J<br><br>Reference 38: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4K<br><br>Reference 39: 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 40: 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 41: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-2<br><br>Reference 42: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 43: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 44: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481538/470-20-65-4<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_ProfitLoss</td>
</tr>
<tr>
<td style="padding-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_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 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476148/220-40-50-22<br><br>Reference 3: 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_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 component of the allowance for funds used during construction during the period based on an assumed rate of return on equity funds used in financing the construction of regulated 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> -Topic 980<br> -SubTopic 835<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478698/980-835-25-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 980<br> -SubTopic 835<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479123/980-835-45-1<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_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity</td>
</tr>
<tr>
<td style="padding-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 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1<br><br>Reference 3: 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 4: 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 5: 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 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1<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)(i))<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 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/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 944<br> -SubTopic 605<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11<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 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 12: 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 13: 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 14: 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 15: 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 16: 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 17: 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 18: 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 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)(ii))<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/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 29: 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 30: 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 31: 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 32: 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_SalariesWagesAndOfficersCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 salary and wage arising from service rendered by nonofficer and officer employees. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.</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_SalariesWagesAndOfficersCompensation</td>
</tr>
<tr>
<td style="padding-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_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_TravelAndEntertainmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expenses incurred for travel and entertainment 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> -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></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TravelAndEntertainmentExpense</td>
</tr>
<tr>
<td style="padding-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_StatementBusinessSegmentsAxis=IQST_TelecomMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_TelecomMember</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_FintechMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_FintechMember</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=us-gaap_CorporateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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=us-gaap_CorporateMember</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_IndustrialEliminationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" 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_IndustrialEliminationMember</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_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>67
<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>68
<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>70
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.25.3</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>388</ContextCount>
  <ElementCount>320</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>109</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report instance="iqst10q3_093025.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_093025.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_093025.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_093025.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_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfChangesInStockholdersEquity</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Consoolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows</Role>
      <ShortName>Consoolidated Statements of Cash Flows (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>999007 - 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_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>999008 - 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_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>999009 - 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_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>999010 - 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_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>999011 - 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_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>999012 - Disclosure - NOTE 6 ??? INTANGIBLE ASSETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6IntangibleAssets</Role>
      <ShortName>NOTE 6 ??? INTANGIBLE ASSETS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>999013 - Disclosure - NOTE 7 ??? ACCRUED AND OTHER CURRENT LIABILITIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities</Role>
      <ShortName>NOTE 7 ??? ACCRUED AND OTHER CURRENT LIABILITIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>999014 - Disclosure - NOTE 8 - LOANS PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8-LoansPayable</Role>
      <ShortName>NOTE 8 - LOANS PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>999015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoans</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>999016 - Disclosure - NOTE 10 ??? STOCKHOLDERS??? EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10StockholdersEquity</Role>
      <ShortName>NOTE 10 ??? STOCKHOLDERS??? EQUITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>999017 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-RelatedPartyTransactions</Role>
      <ShortName>NOTE 11 - RELATED PARTY TRANSACTIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>999018 - Disclosure - NOTE 12 ??? COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12CommitmentsAndContingencies</Role>
      <ShortName>NOTE 12 ??? COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>999019 - Disclosure - NOTE 13 ??? ACQUISITION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13Acquisition</Role>
      <ShortName>NOTE 13 ??? ACQUISITION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>999020 - Disclosure - NOTE 14 - SEGMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14-Segment</Role>
      <ShortName>NOTE 14 - SEGMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>999021 - Disclosure - NOTE 15 ??? SUBSEQUENT EVENTS.</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note15SubsequentEvents.</Role>
      <ShortName>NOTE 15 ??? SUBSEQUENT EVENTS.</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>999022 - 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>22</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>999023 - 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>23</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>999024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies</ParentRole>
      <Position>24</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>999025 - 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>25</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>999026 - 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>26</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>999027 - Disclosure - NOTE 6 ??? INTANGIBLE ASSETS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6IntangibleAssetsTables</Role>
      <ShortName>NOTE 6 ??? INTANGIBLE ASSETS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6IntangibleAssets</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>999028 - Disclosure - NOTE 7 ??? ACCRUED AND OTHER CURRENT LIABILITIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables</Role>
      <ShortName>NOTE 7 ??? ACCRUED AND OTHER CURRENT LIABILITIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>999029 - Disclosure - NOTE 8 - LOANS PAYABLE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8-LoansPayableTables</Role>
      <ShortName>NOTE 8 - LOANS PAYABLE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note8-LoansPayable</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>999030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansTables</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-ConvertibleLoans</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>999031 - Disclosure - NOTE 13 ??? ACQUISITION (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13AcquisitionTables</Role>
      <ShortName>NOTE 13 ??? ACQUISITION (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note13Acquisition</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>999032 - Disclosure - NOTE 14 - SEGMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14-SegmentTables</Role>
      <ShortName>NOTE 14 - SEGMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note14-Segment</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>999033 - 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>33</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>999034 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>34</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>999035 - 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-summaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>999036 - 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>36</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>999037 - 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>37</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>999038 - 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>38</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>999039 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails</Role>
      <ShortName>NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>39</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>999040 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails</Role>
      <ShortName>NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>40</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>999041 - Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails</Role>
      <ShortName>NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>41</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>999042 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails</Role>
      <ShortName>NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>42</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>999043 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails</Role>
      <ShortName>NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>43</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>999044 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails</Role>
      <ShortName>NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>44</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>999045 - Disclosure - NOTE 8 - LOANS PAYABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8-LoansPayableDetailsNarrative</Role>
      <ShortName>NOTE 8 - LOANS PAYABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note8-LoansPayableTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>999046 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details</Role>
      <ShortName>NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>46</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>999047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-ConvertibleLoansTables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>999048 - Disclosure - NOTE 10 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative</Role>
      <ShortName>NOTE 10 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note10StockholdersEquity</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>999049 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative</Role>
      <ShortName>NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note11-RelatedPartyTransactions</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>999050 - Disclosure - NOTE 12 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative</Role>
      <ShortName>NOTE 12 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note12CommitmentsAndContingencies</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>999051 - Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails</Role>
      <ShortName>NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>51</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>999052 - Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails</Role>
      <ShortName>NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>52</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>999053 - Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails</Role>
      <ShortName>NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>53</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>999054 - Disclosure - NOTE 13 ??? ACQUISITION (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13AcquisitionDetailsNarrative</Role>
      <ShortName>NOTE 13 ??? ACQUISITION (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note13AcquisitionTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="iqst10q3_093025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>999055 - Disclosure - NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails</Role>
      <ShortName>NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>55</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-20250930.xsd</File>
    <File>iqst-20250930_cal.xml</File>
    <File>iqst-20250930_def.xml</File>
    <File>iqst-20250930_lab.xml</File>
    <File>iqst-20250930_pre.xml</File>
    <File doctype="10-Q" isDefinitelyFs="true" isUsgaap="true" original="iqst10q3_093025.htm">iqst10q3_093025.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="1781">http://fasb.org/us-gaap/2025</BaseTaxonomy>
    <BaseTaxonomy items="31">http://xbrl.sec.gov/dei/2025</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>73
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "iqst10q3_093025.htm": {
   "nsprefix": "IQST",
   "nsuri": "http://iqstel.com/20250930",
   "dts": {
    "schema": {
     "local": [
      "iqst-20250930.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/2024-01-31/types.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-roles-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-types-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-roles-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd",
      "https://xbrl.sec.gov/country/2025/country-2025.xsd",
      "https://xbrl.sec.gov/dei/2025/dei-2025.xsd",
      "https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd"
     ]
    },
    "calculationLink": {
     "local": [
      "iqst-20250930_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "iqst-20250930_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "iqst-20250930_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "iqst-20250930_pre.xml"
     ]
    },
    "inline": {
     "local": [
      "iqst10q3_093025.htm"
     ]
    }
   },
   "keyStandard": 289,
   "keyCustom": 31,
   "axisStandard": 11,
   "axisCustom": 0,
   "memberStandard": 21,
   "memberCustom": 87,
   "hidden": {
    "total": 493,
    "http://fasb.org/us-gaap/2025": 388,
    "http://iqstel.com/20250930": 100,
    "http://xbrl.sec.gov/dei/2025": 5
   },
   "contextCount": 388,
   "entityCount": 1,
   "segmentCount": 109,
   "elementCount": 531,
   "unitCount": 4,
   "baseTaxonomies": {
    "http://fasb.org/us-gaap/2025": 1781,
    "http://xbrl.sec.gov/dei/2025": 31
   },
   "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": "From2025-01-01to2025-09-30",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.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": "AsOf2025-09-30",
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.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": "AsOf2025-09-30",
      "name": "us-gaap:DebtInstrumentUnamortizedDiscount",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "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": "From2025-07-012025-09-30",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:OtherNonoperatingIncome",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R5": {
     "role": "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity",
     "longName": "00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Unaudited)",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "5",
     "firstAnchor": {
      "contextRef": "AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember",
      "name": "us-gaap:StockholdersEquity",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember",
      "name": "us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R6": {
     "role": "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
     "longName": "00000006 - Statement - Consoolidated Statements of Cash Flows (Unaudited)",
     "shortName": "Consoolidated Statements of Cash Flows (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "6",
     "firstAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:NetIncomeLoss",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ShareBasedCompensation",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R7": {
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness",
     "longName": "999007 - 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": "From2025-01-01to2025-09-30",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R8": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies",
     "longName": "999008 - 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": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R9": {
     "role": "http://iqstel.com/role/Note3-GoingConcern",
     "longName": "999009 - Disclosure - NOTE 3 - GOING CONCERN",
     "shortName": "NOTE 3 - GOING CONCERN",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "9",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R10": {
     "role": "http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets",
     "longName": "999010 - 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": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R11": {
     "role": "http://iqstel.com/role/Note5PropertyAndEquipment",
     "longName": "999011 - 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": "From2025-01-01to2025-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R12": {
     "role": "http://iqstel.com/role/Note6IntangibleAssets",
     "longName": "999012 - Disclosure - NOTE 6 \u2013 INTANGIBLE ASSETS",
     "shortName": "NOTE 6 \u2013 INTANGIBLE ASSETS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "12",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R13": {
     "role": "http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities",
     "longName": "999013 - Disclosure - NOTE 7 \u2013 ACCRUED AND OTHER CURRENT LIABILITIES",
     "shortName": "NOTE 7 \u2013 ACCRUED AND OTHER CURRENT LIABILITIES",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "13",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R14": {
     "role": "http://iqstel.com/role/Note8-LoansPayable",
     "longName": "999014 - Disclosure - NOTE 8 - LOANS PAYABLE",
     "shortName": "NOTE 8 - LOANS PAYABLE",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "14",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R15": {
     "role": "http://iqstel.com/role/Note9-ConvertibleLoans",
     "longName": "999015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "15",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R16": {
     "role": "http://iqstel.com/role/Note10StockholdersEquity",
     "longName": "999016 - Disclosure - NOTE 10 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "shortName": "NOTE 10 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "16",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R17": {
     "role": "http://iqstel.com/role/Note11-RelatedPartyTransactions",
     "longName": "999017 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS",
     "shortName": "NOTE 11 - RELATED PARTY TRANSACTIONS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "17",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R18": {
     "role": "http://iqstel.com/role/Note12CommitmentsAndContingencies",
     "longName": "999018 - Disclosure - NOTE 12 \u2013 COMMITMENTS AND CONTINGENCIES",
     "shortName": "NOTE 12 \u2013 COMMITMENTS AND CONTINGENCIES",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "18",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R19": {
     "role": "http://iqstel.com/role/Note13Acquisition",
     "longName": "999019 - Disclosure - NOTE 13 \u2013 ACQUISITION",
     "shortName": "NOTE 13 \u2013 ACQUISITION",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "19",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BusinessCombinationDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BusinessCombinationDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R20": {
     "role": "http://iqstel.com/role/Note14-Segment",
     "longName": "999020 - Disclosure - NOTE 14 - SEGMENT",
     "shortName": "NOTE 14 - SEGMENT",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "20",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R21": {
     "role": "http://iqstel.com/role/Note15SubsequentEvents.",
     "longName": "999021 - Disclosure - NOTE 15 \u2013 SUBSEQUENT EVENTS.",
     "shortName": "NOTE 15 \u2013 SUBSEQUENT EVENTS.",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "21",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R22": {
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies",
     "longName": "999022 - 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": "22",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R23": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies",
     "longName": "999023 - 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": "23",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R24": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables",
     "longName": "999024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "24",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "IQST:NetLossAttributedToCommonStockholdersOfIqstel",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "IQST:NetLossAttributedToCommonStockholdersOfIqstel",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R25": {
     "role": "http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables",
     "longName": "999025 - 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": "25",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R26": {
     "role": "http://iqstel.com/role/Note5PropertyAndEquipmentTables",
     "longName": "999026 - 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": "26",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R27": {
     "role": "http://iqstel.com/role/Note6IntangibleAssetsTables",
     "longName": "999027 - Disclosure - NOTE 6 \u2013 INTANGIBLE ASSETS (Tables)",
     "shortName": "NOTE 6 \u2013 INTANGIBLE ASSETS (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "27",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R28": {
     "role": "http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables",
     "longName": "999028 - Disclosure - NOTE 7 \u2013 ACCRUED AND OTHER CURRENT LIABILITIES (Tables)",
     "shortName": "NOTE 7 \u2013 ACCRUED AND OTHER CURRENT LIABILITIES (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "28",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R29": {
     "role": "http://iqstel.com/role/Note8-LoansPayableTables",
     "longName": "999029 - Disclosure - NOTE 8 - LOANS PAYABLE (Tables)",
     "shortName": "NOTE 8 - LOANS PAYABLE (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "29",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "IQST:ScheduleOfLoansPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "IQST:ScheduleOfLoansPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R30": {
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansTables",
     "longName": "999030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "30",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "IQST:ConvertibleLoansTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "IQST:ConvertibleLoansTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R31": {
     "role": "http://iqstel.com/role/Note13AcquisitionTables",
     "longName": "999031 - Disclosure - NOTE 13 \u2013 ACQUISITION (Tables)",
     "shortName": "NOTE 13 \u2013 ACQUISITION (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "31",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R32": {
     "role": "http://iqstel.com/role/Note14-SegmentTables",
     "longName": "999032 - Disclosure - NOTE 14 - SEGMENT (Tables)",
     "shortName": "NOTE 14 - SEGMENT (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "32",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R33": {
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
     "longName": "999033 - 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": "33",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "dei:EntityIncorporationDateOfIncorporation",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "dei:EntityIncorporationDateOfIncorporation",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R34": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails",
     "longName": "999034 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "34",
     "firstAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:NetIncomeLossAttributableToParentDiluted",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "IQST:UndiclaredDividendOnSeriesDPreferred",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "IQST:NetLossAttributedToCommonStockholdersOfIqstel",
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R35": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
     "longName": "999035 - 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": "35",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:CommonStockParOrStatedValuePerShare",
      "unitRef": "USDPShares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:CashEquivalentsAtCarryingValue",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CashAndCashEquivalentsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R36": {
     "role": "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails",
     "longName": "999036 - 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": "36",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R37": {
     "role": "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
     "longName": "999037 - 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": "37",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R38": {
     "role": "http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative",
     "longName": "999038 - 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": "38",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:Depreciation",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:Depreciation",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R39": {
     "role": "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails",
     "longName": "999039 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)",
     "shortName": "NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "39",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:FiniteLivedIntangibleAssetsNet",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30_custom_GasRegulatorMember",
      "name": "us-gaap:FiniteLivedIntangibleAssetsGross",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R40": {
     "role": "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails",
     "longName": "999040 - Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)",
     "shortName": "NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "40",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:BelowMarketLeaseAmortizationIncomeNextTwelveMonths",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:BelowMarketLeaseAmortizationIncomeNextTwelveMonths",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R41": {
     "role": "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails",
     "longName": "999041 - Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)",
     "shortName": "NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "41",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:AccruedLiabilitiesCurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock",
       "us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:AccruedLiabilitiesCurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock",
       "us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R42": {
     "role": "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
     "longName": "999042 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "shortName": "NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "42",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "unique": true
     }
    },
    "R43": {
     "role": "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
     "longName": "999043 - Disclosure - NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "shortName": "NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "43",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-12-31",
      "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_093025.htm",
      "unique": true
     }
    },
    "R44": {
     "role": "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
     "longName": "999044 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)",
     "shortName": "NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "44",
     "firstAnchor": {
      "contextRef": "AsOf2024-12-31",
      "name": "us-gaap:ConvertibleNotesPayableCurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-12-31",
      "name": "us-gaap:OtherNotesPayable",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "IQST:ConvertibleLoansTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R45": {
     "role": "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
     "longName": "999045 - Disclosure - NOTE 8 - LOANS PAYABLE (Details Narrative)",
     "shortName": "NOTE 8 - LOANS PAYABLE (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "45",
     "firstAnchor": {
      "contextRef": "AsOf2025-07-01_custom_GlobetopperLLCMember",
      "name": "us-gaap:OtherLongTermNotesPayable",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-012025-09-30_custom_ThirdPartyLoansMember",
      "name": "us-gaap:IncreaseDecreaseInOtherLoans",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R46": {
     "role": "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details",
     "longName": "999046 - Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)",
     "shortName": "NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "46",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember",
      "name": "us-gaap:DebtInstrumentDateOfFirstRequiredPayment1",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDebtTableTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R47": {
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
     "longName": "999047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "47",
     "firstAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "IQST:DebtConversionConvertedInstrumentAmount2",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "IQST:DebtConversionConvertedInstrumentAmount2",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R48": {
     "role": "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
     "longName": "999048 - Disclosure - NOTE 10 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "shortName": "NOTE 10 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "48",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "name": "us-gaap:CommonStockSharesAuthorized",
      "unitRef": "Shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-05-02",
      "name": "us-gaap:CommonStockSharesAuthorized",
      "unitRef": "Shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R49": {
     "role": "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
     "longName": "999049 - Disclosure - NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "shortName": "NOTE 11 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "49",
     "firstAnchor": {
      "contextRef": "From2024-01-012024-09-30",
      "name": "us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:ManagementFeeExpense",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R50": {
     "role": "http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative",
     "longName": "999050 - Disclosure - NOTE 12 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "shortName": "NOTE 12 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "50",
     "firstAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-09-30",
      "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_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R51": {
     "role": "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
     "longName": "999051 - Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)",
     "shortName": "NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "51",
     "firstAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:StockIssuedDuringPeriodValueAcquisitions",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-07-012025-07-01_custom_GlobetopperLLCMember",
      "name": "us-gaap:AssetAcquisitionConsiderationTransferred",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R52": {
     "role": "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails",
     "longName": "999052 - Disclosure - NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)",
     "shortName": "NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "52",
     "firstAnchor": {
      "contextRef": "AsOf2025-07-01",
      "name": "us-gaap:AcquisitionCostsCumulative",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-07-01",
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R53": {
     "role": "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
     "longName": "999053 - Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)",
     "shortName": "NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "53",
     "firstAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:BusinessAcquisitionProFormaInformationTextBlock",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    },
    "R54": {
     "role": "http://iqstel.com/role/Note13AcquisitionDetailsNarrative",
     "longName": "999054 - Disclosure - NOTE 13 \u2013 ACQUISITION (Details Narrative)",
     "shortName": "NOTE 13 \u2013 ACQUISITION (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "54",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-09-30",
      "name": "us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true,
      "unique": true
     }
    },
    "R55": {
     "role": "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
     "longName": "999055 - Disclosure - NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)",
     "shortName": "NOTE 14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details) (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "55",
     "firstAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-07-012025-09-30",
      "name": "us-gaap:SalariesWagesAndOfficersCompensation",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093025.htm",
      "unique": true
     }
    }
   },
   "tag": {
    "us-gaap_AccountingPoliciesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccountingPoliciesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountsAndOtherReceivablesNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccountsAndOtherReceivablesNetCurrent",
     "crdr": "debit",
     "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_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilities"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 7 \u2013 ACCRUED AND OTHER CURRENT LIABILITIES",
        "documentation": "The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period."
       }
      }
     },
     "auth_ref": [
      "r370"
     ]
    },
    "us-gaap_AccountsPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r48",
      "r742"
     ]
    },
    "us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r833"
     ]
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r829"
     ]
    },
    "us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccruedEmployeeBenefitsCurrentAndNoncurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "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": [
      "r99"
     ]
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccruedLiabilitiesCurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accrued liabilities",
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r50"
     ]
    },
    "us-gaap_AccruedSalariesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccruedSalariesCurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Salary payable - management",
        "documentation": "Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r660"
     ]
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r29",
      "r133",
      "r532"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccumulatedOtherComprehensiveIncomeLossLineItems",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r151",
      "r152",
      "r467",
      "r468",
      "r469",
      "r470",
      "r485",
      "r486",
      "r487",
      "r488",
      "r489",
      "r490"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccumulatedOtherComprehensiveIncomeLossNetOfTax",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "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": [
      "r13",
      "r14",
      "r67",
      "r143",
      "r528",
      "r560",
      "r561",
      "r896"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AccumulatedOtherComprehensiveIncomeLossTable",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r151",
      "r152",
      "r467",
      "r468",
      "r469",
      "r470",
      "r485",
      "r486",
      "r487",
      "r488",
      "r489",
      "r490"
     ]
    },
    "us-gaap_AcquisitionCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AcquisitionCosts",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative"
     ],
     "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": [
      "r913",
      "r914"
     ]
    },
    "us-gaap_AcquisitionCostsCumulative": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AcquisitionCostsCumulative",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails"
     ],
     "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": [
      "r513",
      "r514"
     ]
    },
    "us-gaap_AdditionalPaidInCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AdditionalPaidInCapital",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "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": [
      "r62",
      "r742",
      "r948"
     ]
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AdditionalPaidInCapitalMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r576",
      "r811",
      "r812",
      "r813",
      "r814",
      "r897",
      "r954"
     ]
    },
    "dei_AddressTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "AddressTypeDomain",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "An entity may have several addresses for different purposes and this domain represents all such types."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AdjustmentForAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r6"
     ]
    },
    "us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "localname": "AdvancesOnInventoryPurchases",
     "crdr": "debit",
     "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": [
      "r792"
     ]
    },
    "us-gaap_AdvertisingExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AdvertisingExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Advertising",
        "documentation": "Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line."
       }
      }
     },
     "auth_ref": [
      "r371",
      "r692"
     ]
    },
    "us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r113"
     ]
    },
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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/2025",
     "localname": "AmortizationOfDebtDiscountPremium",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r6",
      "r74",
      "r329",
      "r904"
     ]
    },
    "us-gaap_AmortizationOfIntangibleAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AmortizationOfIntangibleAssets",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amortization of Intangible Assets",
        "documentation": "The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r163",
      "r272",
      "r279",
      "r656",
      "r661",
      "r662",
      "r664",
      "r666"
     ]
    },
    "dei_AnnualInformationForm": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r772"
     ]
    },
    "us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AociIncludingPortionAttributableToNoncontrollingInterestMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r1",
      "r9",
      "r14",
      "r794",
      "r795",
      "r796"
     ]
    },
    "us-gaap_AssetAcquisitionConsiderationTransferred": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AssetAcquisitionConsiderationTransferred",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Asset Acquisition, Consideration Transferred",
        "documentation": "Amount of consideration transferred in asset acquisition. Includes, but is not limited to, cash, liability incurred by acquirer, and equity interest issued by acquirer."
       }
      }
     },
     "auth_ref": [
      "r735",
      "r893",
      "r894",
      "r895"
     ]
    },
    "us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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, net of cash received of $129,531 and $769,879, respectively",
        "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": [
      "r893",
      "r894",
      "r895"
     ]
    },
    "us-gaap_AssetAcquisitionContingentConsiderationLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AssetAcquisitionContingentConsiderationLiability",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails"
     ],
     "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": [
      "r892"
     ]
    },
    "us-gaap_AssetAcquisitionContingentConsiderationLiabilityNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AssetAcquisitionContingentConsiderationLiabilityNoncurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock payable for acquisition of subsidiary",
        "documentation": "Amount of liability recognized from contingent consideration in asset acquisition, classified as noncurrent."
       }
      }
     },
     "auth_ref": [
      "r892"
     ]
    },
    "us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AssetAcquisitionContingentConsiderationTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition",
        "documentation": "Tabular disclosure of contingent consideration in asset acquisition."
       }
      }
     },
     "auth_ref": [
      "r892"
     ]
    },
    "us-gaap_Assets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r97",
      "r112",
      "r136",
      "r174",
      "r177",
      "r178",
      "r206",
      "r221",
      "r240",
      "r244",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r454",
      "r458",
      "r483",
      "r520",
      "r521",
      "r525",
      "r608",
      "r678",
      "r679",
      "r689",
      "r742",
      "r744",
      "r745",
      "r756",
      "r846",
      "r847",
      "r911"
     ]
    },
    "us-gaap_AssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "AssetsAbstract",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ASSETS",
        "verboseLabel": "Assets"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "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": [
      "r129",
      "r146",
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r454",
      "r458",
      "r483",
      "r742",
      "r846",
      "r847",
      "r911"
     ]
    },
    "us-gaap_AssetsCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "localname": "AssetsNoncurrent",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "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": [
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r454",
      "r458",
      "r483",
      "r846",
      "r847",
      "r911"
     ]
    },
    "dei_AuditedAnnualFinancialStatements": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r772"
     ]
    },
    "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r803"
     ]
    },
    "us-gaap_BelowMarketLeaseAmortizationIncomeAfterYearFive": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BelowMarketLeaseAmortizationIncomeAfterYearFive",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Below Market Lease, Amortization Income, after Year Five",
        "documentation": "Amount of amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BelowMarketLeaseAmortizationIncomeNextTwelveMonths": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BelowMarketLeaseAmortizationIncomeNextTwelveMonths",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Below Market Lease, Amortization Income, Year One",
        "documentation": "Amount of amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BelowMarketLeaseAmortizationIncomeYearFive": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BelowMarketLeaseAmortizationIncomeYearFive",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Below Market Lease, Amortization Income, Year Five",
        "documentation": "Amount of amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BelowMarketLeaseAmortizationIncomeYearFour": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BelowMarketLeaseAmortizationIncomeYearFour",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Below Market Lease, Amortization Income, Year Four",
        "documentation": "Amount of amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BelowMarketLeaseAmortizationIncomeYearThree": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BelowMarketLeaseAmortizationIncomeYearThree",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Below Market Lease, Amortization Income, Year Three",
        "documentation": "Amount of amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BelowMarketLeaseAmortizationIncomeYearTwo": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BelowMarketLeaseAmortizationIncomeYearTwo",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Below Market Lease, Amortization Income, Year Two",
        "documentation": "Amount of amortization income for lease with finite life acquired as part of real property acquisition at below market lease rate expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BelowMarketLeaseNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BelowMarketLeaseNet",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-EstimatedFutureAmortizationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Below Market Lease, Net",
        "documentation": "Amount after amortization of leases acquired as part of a real property acquisition at below market lease rate with a finite life."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessAcquisitionAcquireeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessAcquisitionAcquireeDomain",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Business combination or series of individually immaterial business combinations."
       }
      }
     },
     "auth_ref": [
      "r269",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r389",
      "r390",
      "r391",
      "r392",
      "r393",
      "r394",
      "r395",
      "r396",
      "r397",
      "r398",
      "r399",
      "r400",
      "r401",
      "r402",
      "r403",
      "r404",
      "r405",
      "r406",
      "r407",
      "r412",
      "r413",
      "r414",
      "r415",
      "r416",
      "r417",
      "r418",
      "r419",
      "r420",
      "r421",
      "r422",
      "r423",
      "r425",
      "r426",
      "r427",
      "r428",
      "r429",
      "r432",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r438",
      "r439",
      "r440",
      "r441",
      "r442",
      "r443",
      "r444",
      "r445",
      "r447",
      "r448",
      "r449",
      "r562",
      "r690",
      "r691",
      "r882",
      "r884",
      "r886"
     ]
    },
    "us-gaap_BusinessAcquisitionAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessAcquisitionAxis",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination [Axis]",
        "documentation": "Information by business combination or series of individually immaterial business combinations."
       }
      }
     },
     "auth_ref": [
      "r269",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r389",
      "r390",
      "r391",
      "r392",
      "r393",
      "r394",
      "r395",
      "r396",
      "r397",
      "r398",
      "r399",
      "r400",
      "r401",
      "r402",
      "r403",
      "r404",
      "r405",
      "r406",
      "r407",
      "r412",
      "r413",
      "r414",
      "r415",
      "r416",
      "r417",
      "r418",
      "r419",
      "r420",
      "r421",
      "r422",
      "r423",
      "r425",
      "r426",
      "r427",
      "r428",
      "r429",
      "r432",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r438",
      "r439",
      "r440",
      "r441",
      "r442",
      "r443",
      "r444",
      "r445",
      "r447",
      "r448",
      "r449",
      "r562",
      "r690",
      "r691",
      "r882",
      "r884",
      "r886"
     ]
    },
    "us-gaap_BusinessAcquisitionLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessAcquisitionLineItems",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination [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": [
      "r269",
      "r389",
      "r390",
      "r391",
      "r392",
      "r398",
      "r399",
      "r400",
      "r401",
      "r407",
      "r412",
      "r413",
      "r414",
      "r415",
      "r416",
      "r417",
      "r418",
      "r419",
      "r420",
      "r421",
      "r422",
      "r423",
      "r425",
      "r426",
      "r427",
      "r428",
      "r429",
      "r432",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r443",
      "r444",
      "r445",
      "r449",
      "r694",
      "r704",
      "r882",
      "r884",
      "r886"
     ]
    },
    "us-gaap_BusinessAcquisitionPlannedRestructuringActivitiesDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessAcquisitionPlannedRestructuringActivitiesDescription",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restructuring and Related Cost, Business Combination, Planned Restructuring Activity, Description",
        "documentation": "Description of restructuring activities for an acquired entity, including the amount of acquisition costs allocated to restructuring activities, and the period in which such costs will be incurred. The type of major actions that comprise the plan to exit an activity or involuntarily terminate employees of the acquired entity including activities of the acquired entity that will not continue, method of disposition, and description of employee groups that will be terminated. If the entity has not finalized plans for the restructuring activities, a description of the unresolved issues, the types of additional liabilities that might arise, and how any adjustment would be reported in the financial statements. Disclosure may also include timeframe when the registrant began formulating exit plans for which accrual may be necessary, and the types and amounts of liabilities included in the acquisition cost allocation. Disclosure may include the nature and amount of losses relating to asset impairments from the exit or disposal activity."
       }
      }
     },
     "auth_ref": [
      "r30",
      "r86"
     ]
    },
    "us-gaap_BusinessAcquisitionProFormaInformationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessAcquisitionProFormaInformationTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition",
        "documentation": "Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations."
       }
      }
     },
     "auth_ref": [
      "r694",
      "r705",
      "r781",
      "r782",
      "r883"
     ]
    },
    "us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-controlling interest - 49%",
        "documentation": "Fair value of noncontrolling interest in acquiree at acquisition date when acquirer holds less than 100 percent of equity interest in acquiree."
       }
      }
     },
     "auth_ref": [
      "r421",
      "r423",
      "r694",
      "r699"
     ]
    },
    "us-gaap_BusinessCombinationAndAssetAcquisitionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationAndAssetAcquisitionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total net assets",
        "documentation": "Amount of liability in excess of (less than) asset arising from contingency in business combination, measured at acquisition-date fair value and recognized at acquisition date."
       }
      }
     },
     "auth_ref": [
      "r887",
      "r888"
     ]
    },
    "us-gaap_BusinessCombinationContingentConsiderationLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationContingentConsiderationLiability",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Contract liabilities",
        "label": "Business Combination, Contingent Consideration, Liability",
        "documentation": "Amount of liability recognized arising from contingent consideration in a business combination."
       }
      }
     },
     "auth_ref": [
      "r438",
      "r445",
      "r475",
      "r476",
      "r477",
      "r694",
      "r701"
     ]
    },
    "us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationContingentConsiderationLiabilityNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Line of credit",
        "label": "Business Combination, Contingent Consideration, Liability, Noncurrent",
        "documentation": "Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled beyond one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r889",
      "r890"
     ]
    },
    "us-gaap_BusinessCombinationDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note13Acquisition"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 \u2013 ACQUISITION",
        "documentation": "The entire disclosure for business combination."
       }
      }
     },
     "auth_ref": [
      "r386",
      "r389",
      "r393",
      "r402",
      "r406",
      "r407",
      "r408",
      "r409",
      "r410",
      "r411",
      "r413",
      "r414",
      "r420",
      "r423",
      "r424",
      "r430",
      "r431",
      "r432",
      "r440",
      "r444",
      "r445",
      "r446",
      "r448",
      "r450",
      "r694",
      "r695",
      "r696",
      "r697",
      "r701",
      "r702",
      "r703"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deposit for acquisition of asset",
        "verboseLabel": "Cash",
        "documentation": "Amount of cash and cash equivalent acquired in business combination and recognized at acquisition date."
       }
      }
     },
     "auth_ref": [
      "r885",
      "r888"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepaid expenses and other current assets",
        "documentation": "Amount of prepaid expense and asset classified as other, acquired in business combination and recognized at acquisition date, classified as current."
       }
      }
     },
     "auth_ref": [
      "r885",
      "r888"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Other current liabilities",
        "label": "Business Combination, Recognized Liability Assumed, Liability, Current",
        "documentation": "Amount of liability assumed in business combination and recognized at acquisition date, classified as current."
       }
      }
     },
     "auth_ref": [
      "r885",
      "r888"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Total liabilities assumed",
        "label": "Business Combination, Recognized Liability Assumed, Liability",
        "documentation": "Amount of liability assumed in business combination and recognized at acquisition date."
       }
      }
     },
     "auth_ref": [
      "r418",
      "r423"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net assets",
        "documentation": "Amount of asset acquired in excess of (less than) liability assumed in business combination and recognized at acquisition date. Excludes goodwill."
       }
      }
     },
     "auth_ref": [
      "r694",
      "r699",
      "r885",
      "r888"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total identifiable assets",
        "documentation": "Amount of asset acquired in business combination and recognized at acquisition date, classified as other and noncurrent."
       }
      }
     },
     "auth_ref": [
      "r885",
      "r888"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-GlobetopperAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Goodwill",
        "label": "Business Combination, Recognized Asset Acquired to Liability Assumed, Excess (Less), and Goodwill, Less Noncontrolling Interest",
        "documentation": "Amount of asset acquired in excess of (less than) liability assumed plus goodwill in business combination and recognized at acquisition date, less fair value of noncontrolling interest in acquiree at acquisition date when acquirer holds less than 100 percent of equity interest in acquiree."
       }
      }
     },
     "auth_ref": [
      "r694",
      "r699",
      "r885",
      "r888"
     ]
    },
    "us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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 transaction recognized separately from acquisition of asset and assumption of liability in business combination."
       }
      }
     },
     "auth_ref": [
      "r881",
      "r883"
     ]
    },
    "us-gaap_BusinessCombinationsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "BusinessCombinationsPolicy",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combinations",
        "documentation": "Disclosure of accounting policy for business combination."
       }
      }
     },
     "auth_ref": [
      "r387",
      "r388",
      "r394",
      "r396",
      "r407",
      "r419",
      "r423",
      "r694",
      "r700",
      "r733",
      "r734"
     ]
    },
    "IQST_CEOAndCFOSalaryPayableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "CEOAndCFOSalaryPayableMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "C E O And C F O Salary Payable [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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 cash and cash equivalent. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r131",
      "r657"
     ]
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r18"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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 Equivalent, Restricted Cash, and Restricted Cash Equivalent, Continuing Operation",
        "documentation": "Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r78",
      "r171"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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 Equivalent, Restricted Cash, and Restricted Cash Equivalent, Period Increase (Decrease), Including Exchange Rate Effect and Discontinued Operation",
        "documentation": "Amount of increase (decrease) in cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; including effect from exchange rate change and including, but not limited to, discontinued operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate."
       }
      }
     },
     "auth_ref": [
      "r0",
      "r78"
     ]
    },
    "us-gaap_CashEquivalentsAtCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r786",
      "r917"
     ]
    },
    "us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/20250930",
     "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/2025",
     "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/2025",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r122",
      "r140",
      "r141",
      "r142",
      "r174",
      "r178",
      "r198",
      "r199",
      "r201",
      "r203",
      "r208",
      "r209",
      "r252",
      "r298",
      "r300",
      "r301",
      "r302",
      "r305",
      "r306",
      "r339",
      "r340",
      "r342",
      "r343",
      "r345",
      "r348",
      "r351",
      "r352",
      "r354",
      "r357",
      "r363",
      "r483",
      "r566",
      "r567",
      "r568",
      "r569",
      "r576",
      "r578",
      "r579",
      "r580",
      "r581",
      "r582",
      "r583",
      "r584",
      "r585",
      "r586",
      "r587",
      "r588",
      "r596",
      "r616",
      "r638",
      "r645",
      "r646",
      "r647",
      "r648",
      "r649",
      "r780",
      "r806",
      "r808",
      "r815"
     ]
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note12CommitmentsAndContingencies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 12 \u2013 COMMITMENTS AND CONTINGENCIES",
        "documentation": "The entire disclosure for commitments and contingencies."
       }
      }
     },
     "auth_ref": [
      "r87",
      "r294",
      "r295",
      "r653",
      "r840",
      "r844"
     ]
    },
    "IQST_CommonStockIssuedForSettlementOfDebtValue1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "CommonStockIssuedForSettlementOfDebtValue1",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "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/2025",
     "localname": "CommonStockMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock [Member]",
        "documentation": "Stock that is subordinate to all other stock of the issuer."
       }
      }
     },
     "auth_ref": [
      "r746",
      "r747",
      "r748",
      "r750",
      "r751",
      "r752",
      "r753",
      "r811",
      "r812",
      "r814",
      "r897",
      "r947",
      "r954"
     ]
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommonStockParOrStatedValuePerShare",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "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": [
      "r61"
     ]
    },
    "IQST_CommonStockPayableShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "CommonStockPayableShares",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockPayableShares]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_CommonStockPayableValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "CommonStockPayableValue",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock payable"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommonStockSharesAuthorized",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r61",
      "r596"
     ]
    },
    "us-gaap_CommonStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommonStockSharesIssued",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r61"
     ]
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommonStockSharesOutstanding",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r10",
      "r61",
      "r596",
      "r614",
      "r954",
      "r955"
     ]
    },
    "us-gaap_CommonStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommonStockValue",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock: 26,000,000 and 3,750,000 authorized; $0.001 par value 3,832,470 and 2,537,209 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": [
      "r61",
      "r340",
      "r347",
      "r527",
      "r742"
     ]
    },
    "us-gaap_CommunicationsAndInformationTechnology": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommunicationsAndInformationTechnology",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Technology",
        "documentation": "The amount of expense in the period for communications and data processing expense."
       }
      }
     },
     "auth_ref": [
      "r72"
     ]
    },
    "us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CompensationExpenseExcludingCostOfGoodAndServiceSold",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock-based compensation",
        "documentation": "Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit. Other employee benefit expense includes, but is not limited to, service component of net periodic benefit cost for defined benefit plan. Excludes compensation cost in cost of good and service sold."
       }
      }
     },
     "auth_ref": [
      "r678",
      "r797"
     ]
    },
    "us-gaap_ComprehensiveIncomeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ComprehensiveIncomeMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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/2025",
     "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": [
      "r15",
      "r148",
      "r150",
      "r157",
      "r518",
      "r539",
      "r541"
     ]
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ComprehensiveIncomeNetOfTaxAbstract",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Comprehensive loss"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r3",
      "r38",
      "r42",
      "r148",
      "r150",
      "r156",
      "r517",
      "r539",
      "r540"
     ]
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total 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": [
      "r42",
      "r95",
      "r148",
      "r150",
      "r155",
      "r516",
      "r539"
     ]
    },
    "us-gaap_ConcentrationRiskBenchmarkDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConcentrationRiskBenchmarkDomain",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The denominator in a calculation of a disclosed concentration risk percentage."
       }
      }
     },
     "auth_ref": [
      "r212",
      "r250",
      "r563",
      "r564",
      "r652",
      "r819",
      "r820",
      "r821",
      "r822",
      "r823"
     ]
    },
    "us-gaap_ConcentrationRiskByBenchmarkAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConcentrationRiskByBenchmarkAxis",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Concentration Risk Benchmark [Axis]",
        "documentation": "Information by benchmark of concentration risk."
       }
      }
     },
     "auth_ref": [
      "r212",
      "r250",
      "r563",
      "r564",
      "r652",
      "r819",
      "r820",
      "r821",
      "r822",
      "r823"
     ]
    },
    "us-gaap_ConcentrationRiskByTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConcentrationRiskByTypeAxis",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Concentration Risk Type [Axis]",
        "documentation": "Information by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender."
       }
      }
     },
     "auth_ref": [
      "r212",
      "r250",
      "r563",
      "r564",
      "r652",
      "r819",
      "r820",
      "r821",
      "r822",
      "r823"
     ]
    },
    "us-gaap_ConcentrationRiskDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r210",
      "r213",
      "r478",
      "r479",
      "r480",
      "r481",
      "r482",
      "r670",
      "r818"
     ]
    },
    "us-gaap_ConcentrationRiskPercentage1": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r212",
      "r250",
      "r819",
      "r820",
      "r821",
      "r822",
      "r823"
     ]
    },
    "us-gaap_ConcentrationRiskTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConcentrationRiskTypeDomain",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an entity that discloses a concentration risk as a percentage of some financial balance or benchmark, identifies the type (for example, asset, liability, net assets, geographic, customer, employees, supplier, lender) of the concentration."
       }
      }
     },
     "auth_ref": [
      "r212",
      "r250",
      "r563",
      "r564",
      "r652",
      "r819",
      "r820",
      "r821",
      "r822",
      "r823"
     ]
    },
    "us-gaap_ConsolidationPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r39",
      "r668"
     ]
    },
    "IQST_ContingentLiabilityForAcquisitionOfSubsidiary": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "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": []
    },
    "us-gaap_ContractWithCustomerLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ContractWithCustomerLiability",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contract liabilities",
        "documentation": "Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable."
       }
      }
     },
     "auth_ref": [
      "r365",
      "r366",
      "r367",
      "r368"
     ]
    },
    "IQST_ConversionOfDebtIssuanceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ConversionOfDebtIssuanceMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Conversion Of Debt Issuance [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleDebtTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConvertibleDebtTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 9 - CONVERTIBLE LOANS",
        "documentation": "Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleLoansTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ConvertibleLoansTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleLongTermNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConvertibleLongTermNotesPayable",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible notes - net of discount of $0 and $210,296",
        "verboseLabel": "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": [
      "r12"
     ]
    },
    "IQST_ConvertibleNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ConvertibleNotesMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConvertibleNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total convertible notes",
        "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": [
      "r12",
      "r100",
      "r916"
     ]
    },
    "IQST_ConvertibleNotesPayable2024Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ConvertibleNotesPayable2024Member",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable 2024 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleNotesPayable2025Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ConvertibleNotesPayable2025Member",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable 2025 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleNotesPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ConvertibleNotesPayableCurrent",
     "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/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible notes - net of discount of $7,671 and $138,654, 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": [
      "r50"
     ]
    },
    "us-gaap_CorporateMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CorporateMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Corporate Segment [Member]",
        "documentation": "Component of an entity that usually provides financial, operational and administrative support and is considered an operating segment. Excludes intersegment elimination and reconciling items."
       }
      }
     },
     "auth_ref": [
      "r824"
     ]
    },
    "us-gaap_CostOfRevenue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "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": [
      "r70",
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r483",
      "r678",
      "r846"
     ]
    },
    "us-gaap_CostOfSalesPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CostOfSalesPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Cost of revenue",
        "label": "Cost of Goods and Service [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for cost of product sold and service rendered."
       }
      }
     },
     "auth_ref": [
      "r784"
     ]
    },
    "dei_CountryRegion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/20250930",
     "localname": "DarleneCovi19Member",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Darlene Covi 19 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_DebtConversionConvertedInstrumentAmount2": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "DebtConversionConvertedInstrumentAmount2",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DebtConversionConvertedInstrumentAmount2]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 8 - LOANS 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": [
      "r88",
      "r174",
      "r176",
      "r287",
      "r288",
      "r289",
      "r290",
      "r291",
      "r296",
      "r297",
      "r307",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r323",
      "r330",
      "r331",
      "r332",
      "r460",
      "r493"
     ]
    },
    "us-gaap_DebtInstrumentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentAxis",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r12",
      "r49",
      "r50",
      "r98",
      "r100",
      "r308",
      "r309",
      "r310",
      "r311",
      "r312",
      "r314",
      "r319",
      "r320",
      "r321",
      "r322",
      "r324",
      "r325",
      "r326",
      "r327",
      "r328",
      "r329",
      "r684",
      "r685",
      "r686",
      "r687",
      "r688",
      "r741",
      "r804",
      "r805",
      "r807",
      "r810",
      "r841",
      "r842",
      "r843",
      "r903",
      "r905",
      "r915"
     ]
    },
    "us-gaap_DebtInstrumentCarryingAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentCarryingAmount",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r12",
      "r100",
      "r333"
     ]
    },
    "us-gaap_DebtInstrumentConvertibleConversionPrice1": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentConvertibleConversionPrice1",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r89",
      "r310"
     ]
    },
    "us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentConvertibleTermsOfConversionFeature",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Convertible, Terms of Conversion Feature",
        "documentation": "Description of conversion terms for debt instrument."
       }
      }
     },
     "auth_ref": [
      "r34",
      "r53",
      "r91",
      "r92"
     ]
    },
    "us-gaap_DebtInstrumentDateOfFirstRequiredPayment1": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentDateOfFirstRequiredPayment1",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "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": [
      "r12",
      "r44"
     ]
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentFaceAmount",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Face Amount",
        "documentation": "Face (par) amount of debt instrument at time of issuance."
       }
      }
     },
     "auth_ref": [
      "r308",
      "r493",
      "r494",
      "r685",
      "r686",
      "r741"
     ]
    },
    "us-gaap_DebtInstrumentFeeAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentFeeAmount",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Fee Amount",
        "documentation": "Amount of the fee that accompanies borrowing money under the debt instrument."
       }
      }
     },
     "auth_ref": [
      "r55"
     ]
    },
    "us-gaap_DebtInstrumentFrequencyOfPeriodicPayment": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentFrequencyOfPeriodicPayment",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Frequency of Periodic Payment",
        "documentation": "Description of the frequency of periodic payments (monthly, quarterly, annual)."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r44"
     ]
    },
    "us-gaap_DebtInstrumentIncreaseAccruedInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentIncreaseAccruedInterest",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Increase, Accrued Interest",
        "documentation": "Increase for accrued, but unpaid interest on the debt instrument for the period."
       }
      }
     },
     "auth_ref": [
      "r804",
      "r807"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateEffectivePercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentInterestRateEffectivePercentage",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r52",
      "r336",
      "r493",
      "r494",
      "r741"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Interest Rate, Stated Percentage",
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement."
       }
      }
     },
     "auth_ref": [
      "r52",
      "r309"
     ]
    },
    "us-gaap_DebtInstrumentIssuanceDate1": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentIssuanceDate1",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Issuance Date",
        "documentation": "Date the debt instrument was issued, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r54",
      "r848"
     ]
    },
    "us-gaap_DebtInstrumentMaturityDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentMaturityDate",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "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": [
      "r138",
      "r684",
      "r898",
      "r899"
     ]
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentNameDomain",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r12",
      "r308",
      "r309",
      "r310",
      "r311",
      "r312",
      "r314",
      "r319",
      "r320",
      "r321",
      "r322",
      "r324",
      "r325",
      "r326",
      "r327",
      "r328",
      "r329",
      "r684",
      "r685",
      "r686",
      "r687",
      "r688",
      "r741",
      "r804",
      "r805",
      "r807",
      "r810",
      "r841",
      "r842",
      "r843",
      "r903",
      "r905",
      "r915"
     ]
    },
    "IQST_DebtInstrumentOriginalIssueDiscount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "DebtInstrumentOriginalIssueDiscount",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DebtInstrumentOriginalIssueDiscount]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentPeriodicPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentPeriodicPayment",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Periodic Payment",
        "documentation": "Amount of the required periodic payments including both interest and principal payments."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r44"
     ]
    },
    "us-gaap_DebtInstrumentPeriodicPaymentPrincipal": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentPeriodicPaymentPrincipal",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Periodic Payment, Principal",
        "documentation": "Amount of the required periodic payments applied to principal."
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "us-gaap_DebtInstrumentTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentTerm",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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/2025",
     "localname": "DebtInstrumentUnamortizedDiscount",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Unamortized Discount",
        "verboseLabel": "Less: Unamortized debt discount",
        "documentation": "Amount, after accumulated amortization, of debt discount."
       }
      }
     },
     "auth_ref": [
      "r849",
      "r902",
      "r903",
      "r905"
     ]
    },
    "us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentUnamortizedDiscountNoncurrent",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Unamortized Discount, Noncurrent",
        "documentation": "Amount of debt discount to be amortized after one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r902",
      "r903",
      "r905"
     ]
    },
    "us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r319",
      "r334",
      "r492",
      "r493",
      "r494",
      "r685",
      "r686",
      "r741"
     ]
    },
    "IQST_DebtSettlementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "DebtSettlementMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Settlement [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss on settlement of debt",
        "negatedLabel": "Loss on settlement of debt",
        "verboseLabel": "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": [
      "r910"
     ]
    },
    "IQST_December6ThirdPartyLoanSixMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "December6ThirdPartyLoanSixMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "December 6 Third Party Loan Six [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DeferredIncomeTaxAssetsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r372",
      "r373"
     ]
    },
    "us-gaap_DeferredTaxAssetsTaxDeferredExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DeferredTaxAssetsTaxDeferredExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost provision",
        "documentation": "Amount, before allocation of valuation allowances, of deferred tax asset attributable to deductible differences from reserves and accruals, compensation and benefit costs, and other provisions, reserves, and allowances."
       }
      }
     },
     "auth_ref": [
      "r880"
     ]
    },
    "us-gaap_Depreciation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "Depreciation",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Depreciation",
        "documentation": "The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r28",
      "r162",
      "r661",
      "r662",
      "r664",
      "r666"
     ]
    },
    "us-gaap_DepreciationAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "DepreciationAndAmortization",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Depreciation and amortization",
        "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": [
      "r6",
      "r28"
     ]
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r6",
      "r164",
      "r206",
      "r226",
      "r244",
      "r661",
      "r678",
      "r679"
     ]
    },
    "IQST_DirectorsIssuanceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "DirectorsIssuanceMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Directors Issuance [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_DividendToNonControllingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "DividendToNonControllingInterest",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividend to non-controlling interest"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_DividendToNonControllingInterestShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "DividendToNonControllingInterestShares",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DividendToNonControllingInterestShares]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentAccountingStandard": {
     "xbrltype": "accountingStandardItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r771"
     ]
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r768",
      "r771",
      "r772"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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/2025",
     "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/2025",
     "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/2025",
     "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": [
      "r769"
     ]
    },
    "dei_DocumentRegistrationStatement": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r757"
     ]
    },
    "dei_DocumentShellCompanyEventDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r771"
     ]
    },
    "dei_DocumentShellCompanyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r771"
     ]
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r774"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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": [
      "r760"
     ]
    },
    "us-gaap_EarningsPerShareDiluted": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "EarningsPerShareDiluted",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails",
      "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": [
      "r126",
      "r158",
      "r187",
      "r188",
      "r189",
      "r190",
      "r191",
      "r192",
      "r193",
      "r194",
      "r198",
      "r201",
      "r202",
      "r203",
      "r205",
      "r338",
      "r369",
      "r384",
      "r452",
      "r473",
      "r474",
      "r519",
      "r542",
      "r669"
     ]
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r23",
      "r24",
      "r204"
     ]
    },
    "us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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 change on cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; held in foreign currency; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate."
       }
      }
     },
     "auth_ref": [
      "r484"
     ]
    },
    "IQST_ElevenCustomersAccountsReceivableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ElevenCustomersAccountsReceivableMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Eleven Customers Accounts Receivable [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_EliminationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "EliminationMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elimination [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EmployeeRelatedLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "EmployeeRelatedLiabilitiesCurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Salary payable and employee benefit",
        "documentation": "Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r50"
     ]
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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/2025",
     "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/2025",
     "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/2025",
     "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/2025",
     "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/2025",
     "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_EntityAddressesAddressTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressesAddressTypeAxis",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses, Address Type [Axis]",
        "documentation": "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressesLineItems",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses [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": []
    },
    "dei_EntityAddressesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressesTable",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses [Table]",
        "documentation": "Container of address information for the entity"
       }
      }
     },
     "auth_ref": [
      "r759"
     ]
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r763"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r759"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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/2025",
     "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": [
      "r759"
     ]
    },
    "dei_EntityExTransitionPeriod": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r778"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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": [
      "r759"
     ]
    },
    "dei_EntityIncorporationDateOfIncorporation": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "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/2025",
     "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": [
      "r775"
     ]
    },
    "dei_EntityPrimarySicNumber": {
     "xbrltype": "sicNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r772"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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": [
      "r759"
     ]
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r759"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r759"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r759"
     ]
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "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": [
      "r776"
     ]
    },
    "us-gaap_EquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "EquityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EquityComponentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "EquityComponentDomain",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r10",
      "r123",
      "r125",
      "r126",
      "r151",
      "r152",
      "r153",
      "r182",
      "r183",
      "r184",
      "r186",
      "r193",
      "r195",
      "r197",
      "r207",
      "r253",
      "r254",
      "r285",
      "r337",
      "r364",
      "r369",
      "r378",
      "r379",
      "r381",
      "r382",
      "r383",
      "r385",
      "r451",
      "r452",
      "r461",
      "r462",
      "r463",
      "r464",
      "r465",
      "r466",
      "r467",
      "r468",
      "r469",
      "r470",
      "r472",
      "r485",
      "r486",
      "r487",
      "r488",
      "r489",
      "r490",
      "r495",
      "r497",
      "r500",
      "r538",
      "r556",
      "r557",
      "r558",
      "r576",
      "r638"
     ]
    },
    "dei_Extension": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "Extension",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Extension",
        "documentation": "Extension number for local phone number."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "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/2025",
     "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": [
      "r900"
     ]
    },
    "IQST_Feb26ThirdPartyLoanOneFirstPaymentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "Feb26ThirdPartyLoanOneFirstPaymentMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Feb 26 Third Party Loan One First Payment [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_Feb26ThirdPartyLoanOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "Feb26ThirdPartyLoanOneMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Feb 26 Third Party Loan One [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "Feb26ThirdPartyLoanTwoFirstPaymentMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Feb 26 Third Party Loan Two First Payment [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "Feb26ThirdPartyLoanTwoFourPaymentsMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Feb 26 Third Party Loan Two Four Payments [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_Feb26ThirdPartyLoanTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "Feb26ThirdPartyLoanTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Feb 26 Third Party Loan Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FinanceLeaseLiabilityPaymentsDue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FinanceLeaseLiabilityPaymentsDue",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finance Lease, Liability, to be Paid",
        "documentation": "Amount of lessee's undiscounted obligation for lease payments for finance lease."
       }
      }
     },
     "auth_ref": [
      "r498",
      "r805",
      "r810",
      "r915"
     ]
    },
    "us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-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": [
      "r555"
     ]
    },
    "IQST_FinancingLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "FinancingLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financing Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount)",
        "documentation": "Amount of unamortized loan commitment, origination, and other costs (fees) and purchase premium (discount) on financing receivable recognized as adjustment to yield. Excludes financing receivable covered under loss sharing agreement."
       }
      }
     },
     "auth_ref": [
      "r779",
      "r830",
      "r831"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetUsefulLife": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FiniteLivedIntangibleAssetUsefulLife",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Asset, Useful Life",
        "documentation": "Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FiniteLivedIntangibleAssetsByMajorClassAxis",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets by Major Class [Axis]",
        "documentation": "Information by major type or class of finite-lived intangible assets."
       }
      }
     },
     "auth_ref": [
      "r271",
      "r273",
      "r274",
      "r275",
      "r277",
      "r278",
      "r280",
      "r281",
      "r511",
      "r512",
      "r562",
      "r655",
      "r656",
      "r706",
      "r707",
      "r708",
      "r709",
      "r710",
      "r711",
      "r712",
      "r713",
      "r714",
      "r715",
      "r716",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r722",
      "r723",
      "r724",
      "r725",
      "r726",
      "r727",
      "r728",
      "r729",
      "r730",
      "r731",
      "r732"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FiniteLivedIntangibleAssetsGross",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets, Gross",
        "documentation": "Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life."
       }
      }
     },
     "auth_ref": [
      "r258",
      "r278",
      "r512",
      "r656"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FiniteLivedIntangibleAssetsLineItems",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets [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": [
      "r271",
      "r278",
      "r280",
      "r281",
      "r283",
      "r511",
      "r655",
      "r656",
      "r706",
      "r707",
      "r708",
      "r709",
      "r710",
      "r711",
      "r712",
      "r713",
      "r714",
      "r715",
      "r716",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r722",
      "r723",
      "r724",
      "r725",
      "r726",
      "r727",
      "r728",
      "r729",
      "r730",
      "r731",
      "r732"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "FiniteLivedIntangibleAssetsMajorClassNameDomain",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The major class of finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company."
       }
      }
     },
     "auth_ref": [
      "r271",
      "r273",
      "r274",
      "r275",
      "r277",
      "r278",
      "r280",
      "r281",
      "r562",
      "r655",
      "r656",
      "r706",
      "r707",
      "r708",
      "r709",
      "r710",
      "r711",
      "r712",
      "r713",
      "r714",
      "r715",
      "r716",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r722",
      "r723",
      "r724",
      "r725",
      "r726",
      "r727",
      "r728",
      "r729",
      "r730",
      "r731",
      "r732"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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",
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible assets, net",
        "verboseLabel": "Finite-Lived Intangible Assets, Net",
        "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life."
       }
      }
     },
     "auth_ref": [
      "r511",
      "r837"
     ]
    },
    "IQST_FintechMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "FintechMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Fintech [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_FiveNotesPayableSettlementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "FiveNotesPayableSettlementMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Five Notes Payable Settlement [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_FormerAddressMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "FormerAddressMember",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Former Address [Member]",
        "documentation": "Former address for entity"
       }
      }
     },
     "auth_ref": [
      "r770",
      "r773"
     ]
    },
    "IQST_FourNotesPayableSettlementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "FourNotesPayableSettlementMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Four Notes Payable Settlement [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_FutureReceiptsLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "FutureReceiptsLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Future Receipts Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_GainLossOnSettlementOfSalaryPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "GainLossOnSettlementOfSalaryPayable",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:GainLossOnSettlementOfSalaryPayable]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GainLossRelatedToLitigationSettlement": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "GainLossRelatedToLitigationSettlement",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 6.0
      },
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss on settlement of salary payable",
        "negatedLabel": "Loss on settlement of salary payable",
        "documentation": "Amount of gain (loss) recognized in settlement of litigation and insurance claims. Excludes claims within an insurance entity's normal claims settlement process."
       }
      }
     },
     "auth_ref": [
      "r678",
      "r845"
     ]
    },
    "us-gaap_GainsLossesOnExtinguishmentOfDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "GainsLossesOnExtinguishmentOfDebt",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Gain (Loss) on Extinguishment of Debt",
        "documentation": "Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r31",
      "r32"
     ]
    },
    "IQST_GasRegulatorMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "GasRegulatorMember",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Gas Regulator [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GeneralAndAdministrativeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "General and administration",
        "verboseLabel": "Operating expenses",
        "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": [
      "r72",
      "r618"
     ]
    },
    "IQST_GlobetopperLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "GlobetopperLLCMember",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Globetopper L L C [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_GlobetopperPurchasePriceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "GlobetopperPurchasePriceMember",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Globetopper Purchase Price [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_Goodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r134",
      "r259",
      "r515",
      "r679",
      "r683",
      "r694",
      "r698",
      "r699",
      "r736",
      "r740",
      "r742",
      "r835",
      "r836",
      "r891"
     ]
    },
    "us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "GoodwillAndIntangibleAssetsDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Goodwill and Intangible Assets Disclosure [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GrossProfit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "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": [
      "r68",
      "r70",
      "r111",
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r483",
      "r673",
      "r678",
      "r817",
      "r825",
      "r826",
      "r827",
      "r828",
      "r846"
     ]
    },
    "us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net loss attributed to common stockholders of IQSTEL Inc.",
        "documentation": "Amount after tax of income (loss) from continuing operations attributable to the noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r36",
      "r95",
      "r193"
     ]
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_ProfitLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net 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": [
      "r69",
      "r107",
      "r111",
      "r520",
      "r522",
      "r534",
      "r663",
      "r665",
      "r667",
      "r673",
      "r678",
      "r817",
      "r825",
      "r826",
      "r827",
      "r828"
     ]
    },
    "us-gaap_IncomeStatementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncomeStatementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncomeTaxExpenseBenefit",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_ProfitLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "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": [
      "r115",
      "r121",
      "r174",
      "r196",
      "r197",
      "r206",
      "r229",
      "r244",
      "r374",
      "r375",
      "r380",
      "r543",
      "r663",
      "r665",
      "r667",
      "r693"
     ]
    },
    "us-gaap_IncomeTaxReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncomeTaxReceivable",
     "crdr": "debit",
     "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": [
      "r790"
     ]
    },
    "us-gaap_IncomeTaxesPaid": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncomeTaxesPaid",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Income tax",
        "label": "Income Taxes Paid",
        "documentation": "Amount, before refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax."
       }
      }
     },
     "auth_ref": [
      "r19",
      "r80",
      "r801",
      "r878",
      "r879"
     ]
    },
    "us-gaap_IncomeTaxesPaidNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r19",
      "r170",
      "r376",
      "r377"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccountsPayableTrade": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "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": "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": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInDerivativeLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r800"
     ]
    },
    "us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncreaseDecreaseInEmployeeRelatedLiabilities",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-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": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncreaseDecreaseInInventories",
     "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": "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": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInNotesPayableRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncreaseDecreaseInNotesPayableRelatedParties",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Increase (Decrease) in Notes 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": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncreaseDecreaseInNotesReceivableRelatedParties",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Increase (Decrease) in Notes Receivable, Related Parties",
        "documentation": "The increase (decrease) during the reporting period in the amount owed to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to 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": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInOtherLoans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncreaseDecreaseInOtherLoans",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Increase (Decrease) in Other Loans",
        "documentation": "Amount of increase (decrease) in loans classified as other."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets",
     "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": "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": [
      "r5"
     ]
    },
    "IQST_IndustrialEliminationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "IndustrialEliminationMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Industrial Elimination [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InsuranceCommissionsAndFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "InsuranceCommissionsAndFees",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Insurance",
        "documentation": "Income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products."
       }
      }
     },
     "auth_ref": [
      "r105",
      "r106"
     ]
    },
    "us-gaap_IntangibleAssetsDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "IntangibleAssetsDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note6IntangibleAssets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 6 \u2013 INTANGIBLE ASSETS",
        "documentation": "The entire disclosure for all or part of the information related to intangible assets."
       }
      }
     },
     "auth_ref": [
      "r270",
      "r282",
      "r284",
      "r654",
      "r655"
     ]
    },
    "IQST_InterconnectionAgreementsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "InterconnectionAgreementsMember",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Interconnection Agreements [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InterestAndFeeIncomeLoansTradeFinancing": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "InterestAndFeeIncomeLoansTradeFinancing",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bank services and fees",
        "documentation": "Interest and fee income generated by trade financing. Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers' acceptances, factoring, and forfeiting."
       }
      }
     },
     "auth_ref": [
      "r104"
     ]
    },
    "us-gaap_InterestExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "InterestExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r206",
      "r221",
      "r225",
      "r231",
      "r244",
      "r491",
      "r678",
      "r679",
      "r951"
     ]
    },
    "IQST_InterestExpense2": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "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_InterestPaidNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r165",
      "r168",
      "r169"
     ]
    },
    "us-gaap_InterestPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "InterestPayableCurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accrued interest",
        "documentation": "Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r50"
     ]
    },
    "us-gaap_InventoryNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r144",
      "r658",
      "r742"
     ]
    },
    "IQST_July10ThirdPartyLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "July10ThirdPartyLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "July 10 Third Party Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_July10ThirdPartyLoanThreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "July10ThirdPartyLoanThreeMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "July 10 Third Party Loan Three [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_June2024February2025TwoConvertibleNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "June2024February2025TwoConvertibleNotesMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "June 2024 February 2025 Two Convertible Notes [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_LargestCustomerAccountsReceivableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "LargestCustomerAccountsReceivableMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Largest Customer Accounts Receivable [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LegalFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LegalFees",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Legal and regulatory",
        "documentation": "The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings."
       }
      }
     },
     "auth_ref": [
      "r783",
      "r952",
      "r953"
     ]
    },
    "us-gaap_LesseeFinanceLeaseTermOfContract1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LesseeFinanceLeaseTermOfContract1",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lessee, Finance Lease, Term of Contract",
        "documentation": "Term of lessee's finance lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r907"
     ]
    },
    "us-gaap_LesseeOperatingLeaseTermOfContract": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LesseeOperatingLeaseTermOfContract",
     "presentation": [
      "http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative"
     ],
     "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": [
      "r907"
     ]
    },
    "us-gaap_Liabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r12",
      "r49",
      "r50",
      "r51",
      "r56",
      "r57",
      "r58",
      "r59",
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r455",
      "r458",
      "r459",
      "r483",
      "r595",
      "r672",
      "r689",
      "r756",
      "r846",
      "r911",
      "r912"
     ]
    },
    "us-gaap_LiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LiabilitiesAbstract",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r66",
      "r102",
      "r531",
      "r742",
      "r744",
      "r745",
      "r804",
      "r809",
      "r832",
      "r901"
     ]
    },
    "us-gaap_LiabilitiesAndStockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "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": [
      "r51",
      "r130",
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r455",
      "r458",
      "r459",
      "r483",
      "r742",
      "r846",
      "r911",
      "r912"
     ]
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "localname": "LiabilitiesNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "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": [
      "r12",
      "r56",
      "r57",
      "r58",
      "r59",
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r455",
      "r458",
      "r459",
      "r483",
      "r846",
      "r911",
      "r912"
     ]
    },
    "us-gaap_LoansAndLeasesReceivableRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note11-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": [
      "r43",
      "r103"
     ]
    },
    "us-gaap_LoansPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LoansPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-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": [
      "r12",
      "r100",
      "r916"
     ]
    },
    "us-gaap_LoansPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LoansPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans payable - net of discount of $105,323 and $62,898, 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": [
      "r50"
     ]
    },
    "us-gaap_LoansPayableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LoansPayableMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "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/2025",
     "localname": "LoansPayableToBank",
     "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": "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": [
      "r12",
      "r100",
      "r916"
     ]
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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/2025",
     "localname": "LongTermDebt",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-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": [
      "r12",
      "r100",
      "r175",
      "r181",
      "r320",
      "r335",
      "r523",
      "r685",
      "r686",
      "r741",
      "r916"
     ]
    },
    "us-gaap_LongTermDebtCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LongTermDebtCurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-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": [
      "r137"
     ]
    },
    "us-gaap_LongTermDebtNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LongTermDebtNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-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": [
      "r139"
     ]
    },
    "us-gaap_LongTermLoansPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "LongTermLoansPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-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": [
      "r12"
     ]
    },
    "IQST_M2BExtensionMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "M2BExtensionMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B Extension [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "M2BNotesMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B Notes [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "M2BSPAMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPATranche1Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "M2BSPATranche1Member",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A Tranche 1 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPATranche1OutstandingMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "M2BSPATranche1OutstandingMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A Tranche 1 Outstanding [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPATranche2Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "M2BSPATranche2Member",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A Tranche 2 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPATranche3Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "M2BSPATranche3Member",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A Tranche 3 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_MajorCustomersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "MajorCustomersMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Major Customers [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ManagementFeeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ManagementFeeExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-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": [
      "r8",
      "r618",
      "r754",
      "r949"
     ]
    },
    "IQST_March4ThirdPartyLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "March4ThirdPartyLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 4 Third Party Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_March7ThirdPartyLoanOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "March7ThirdPartyLoanOneMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan One [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_March7ThirdPartyLoanTwoFourPaymentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "March7ThirdPartyLoanTwoFourPaymentsMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan Two Four Payments [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_March7ThirdPartyLoanTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "March7ThirdPartyLoanTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_March7ThirdPartyLoanTwoOnePaymentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "March7ThirdPartyLoanTwoOnePaymentMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan Two One Payment [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_MartusMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "MartusMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Martus",
        "documentation": "Represents the Martus, during the indicated time period."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_MinorityInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "MinorityInterest",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity attributable to noncontrolling interests",
        "documentation": "Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity."
       }
      }
     },
     "auth_ref": [
      "r65",
      "r101",
      "r174",
      "r177",
      "r178",
      "r252",
      "r298",
      "r300",
      "r301",
      "r302",
      "r305",
      "r306",
      "r530",
      "r598",
      "r901"
     ]
    },
    "IQST_MinorityShareholderOfQXTELMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "MinorityShareholderOfQXTELMember",
     "presentation": [
      "http://iqstel.com/role/Note8-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/20250930",
     "localname": "N49OfShareholderOfSwisslink1Member",
     "presentation": [
      "http://iqstel.com/role/Note8-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/20250930",
     "localname": "N49OfShareholderOfSwisslink2Member",
     "presentation": [
      "http://iqstel.com/role/Note8-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": []
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": "Cash Provided by (Used in) Financing Activity, Including Discontinued Operation",
        "documentation": "Amount of cash inflow (outflow) from financing activity, including, but not limited to, discontinued operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit."
       }
      }
     },
     "auth_ref": [
      "r167"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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": "Cash Provided by (Used in) Investing Activity, Including Discontinued Operation",
        "documentation": "Amount of cash inflow (outflow) from investing activity, including, but not limited to, discontinued operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, property, plant, and equipment, and other productive assets."
       }
      }
     },
     "auth_ref": [
      "r167"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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": "Cash Provided by (Used in) Operating Activity, Including Discontinued Operation",
        "documentation": "Amount of cash inflow (outflow) from operating activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity."
       }
      }
     },
     "auth_ref": [
      "r78",
      "r79",
      "r81"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "localname": "NetIncomeLoss",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 1.0
      },
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net 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": [
      "r71",
      "r81",
      "r108",
      "r126",
      "r128",
      "r147",
      "r149",
      "r153",
      "r174",
      "r177",
      "r178",
      "r180",
      "r185",
      "r189",
      "r190",
      "r191",
      "r192",
      "r193",
      "r196",
      "r197",
      "r200",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r338",
      "r341",
      "r344",
      "r349",
      "r369",
      "r384",
      "r452",
      "r474",
      "r483",
      "r537",
      "r615",
      "r636",
      "r637",
      "r663",
      "r665",
      "r667",
      "r754",
      "r846"
     ]
    },
    "us-gaap_NetIncomeLossAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r41",
      "r96",
      "r147",
      "r149",
      "r193",
      "r196",
      "r197",
      "r536",
      "r796"
     ]
    },
    "us-gaap_NetIncomeLossAttributableToParentDiluted": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "NetIncomeLossAttributableToParentDiluted",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails",
      "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": []
    },
    "IQST_NetLossAttributedToCommonStockholdersOfIqstel": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "NetLossAttributedToCommonStockholdersOfIqstel",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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_NoBadDebtRiskMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "NoBadDebtRiskMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Bad Debt Risk [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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_NoncashOrPartNoncashAcquisitionDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "NoncashOrPartNoncashAcquisitionDescription",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Noncash or Part Noncash Acquisition, Description",
        "documentation": "A textual description of the purchase or acquisition through business combination of an asset or business through a noncash (or part noncash) transaction. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the purchase or business combination, as well as the asset acquired and the noncash consideration given (that is, debt, stock, and so forth). Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period."
       }
      }
     },
     "auth_ref": [
      "r20",
      "r21",
      "r22"
     ]
    },
    "us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "NoncashOrPartNoncashAcquisitionInterestAcquired1",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Noncash or Part Noncash Acquisition, Interest Acquired",
        "documentation": "The level of ownership or equity interest acquired 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": [
      "r20",
      "r21",
      "r22"
     ]
    },
    "us-gaap_NoncontrollingInterestMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "NoncontrollingInterestMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r36",
      "r364",
      "r811",
      "r812",
      "r813",
      "r814",
      "r954"
     ]
    },
    "us-gaap_NonoperatingIncomeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total other expense",
        "label": "Other expense",
        "verboseLabel": "Other 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": [
      "r73"
     ]
    },
    "us-gaap_NonoperatingIncomeExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/20250930",
     "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/2025",
     "localname": "NotesAndLoansPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note11-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": [
      "r49",
      "r50"
     ]
    },
    "IQST_NotesIssuedApril2023Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "NotesIssuedApril2023Member",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Issued April 2023 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_NotesIssuedJuneThroughOctober2024Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "NotesIssuedJuneThroughOctober2024Member",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Issued June Through October 2024 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_October14ThirdPartyLoanFiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "October14ThirdPartyLoanFiveMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "October 14 Third Party Loan Five [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_OneNoteholderConvertibleDebtMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "OneNoteholderConvertibleDebtMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "One Noteholder Convertible Debt [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "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": [
      "r667"
     ]
    },
    "us-gaap_OperatingExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OperatingExpensesAbstract",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "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/2025",
     "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/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Operating loss",
        "label": "Operating loss",
        "verboseLabel": "Operating income (loss)",
        "documentation": "The net result for the period of deducting operating expenses from operating revenues."
       }
      }
     },
     "auth_ref": [
      "r111",
      "r663",
      "r667",
      "r673",
      "r817",
      "r825",
      "r826",
      "r827",
      "r828"
     ]
    },
    "us-gaap_OperatingLeaseExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OperatingLeaseExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note12CommitmentsAndContingenciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating Lease, Expense",
        "documentation": "Amount of operating lease expense. Excludes sublease income."
       }
      }
     },
     "auth_ref": [
      "r906"
     ]
    },
    "us-gaap_OperatingLeasesRentExpenseNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OperatingLeasesRentExpenseNet",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Office, facility and other",
        "documentation": "Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income."
       }
      }
     },
     "auth_ref": [
      "r114"
     ]
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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": [
      "r94",
      "r785",
      "r802"
     ]
    },
    "us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r82",
      "r94",
      "r802"
     ]
    },
    "us-gaap_OtherAccruedLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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",
      "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accrued and other current liabilities",
        "verboseLabel": "Total",
        "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": [
      "r50"
     ]
    },
    "us-gaap_OtherAssetsNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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 assets",
        "documentation": "Amount of noncurrent assets classified as other."
       }
      }
     },
     "auth_ref": [
      "r135"
     ]
    },
    "us-gaap_OtherCurrentAssetsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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_OtherLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OtherLiabilitiesCurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-AccruedAndOtherCurrentLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other current liabilities",
        "documentation": "Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r742"
     ]
    },
    "us-gaap_OtherLoansPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OtherLoansPayableCurrent",
     "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/Note8-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": [
      "r50",
      "r593",
      "r594"
     ]
    },
    "us-gaap_OtherLongTermNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OtherLongTermNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Notes Payable, Noncurrent",
        "documentation": "Amount of long-term notes classified as other, payable after one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "us-gaap_OtherMachineryAndEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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": [
      "r160"
     ]
    },
    "us-gaap_OtherNonoperatingIncomeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r75",
      "r739"
     ]
    },
    "us-gaap_OtherNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OtherNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total convertible notes payable",
        "documentation": "Amount of long-term notes payable classified as other."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r100",
      "r916"
     ]
    },
    "us-gaap_OtherPrepaidExpenseCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "OtherPrepaidExpenseCurrent",
     "crdr": "debit",
     "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": [
      "r791",
      "r834"
     ]
    },
    "dei_OtherReportingStandardItemNumber": {
     "xbrltype": "otherReportingStandardItemNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r771"
     ]
    },
    "us-gaap_PayablesAndAccrualsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PayablesAndAccrualsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Payables and Accruals [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PaymentsForLoans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PaymentsForLoans",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Payments for Loans",
        "documentation": "Cash payments for and related to principal collection on loans related to operating activities."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_PaymentsForProceedsFromOtherLoansAndLeases": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PaymentsForProceedsFromOtherLoansAndLeases",
     "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": "Proceeds from loans payable - related parties",
        "documentation": "The net cash outflow or inflow for other changes, net, in the loan and lease balances held for investment purposes that are not separately disclosed. Includes cash payments and proceeds associated with (a) loans held-for-investment, (b) leases held-for-investment, and (c) both."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r76"
     ]
    },
    "us-gaap_PaymentsToFundLongtermLoansToRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PaymentsToFundLongtermLoansToRelatedParties",
     "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": {
        "negatedLabel": "Payment of loan 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": [
      "r798",
      "r908"
     ]
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r764"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r766"
     ]
    },
    "IQST_PreSplitAuthorizedMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PreSplitAuthorizedMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre Split Authorized [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredClassAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredClassAMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": []
    },
    "us-gaap_PreferredClassBMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredClassBMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Class B [Member]",
        "documentation": "Outstanding nonredeemable preferred class B stock or outstanding preferred class B 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_PreferredClassCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PreferredClassCMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Class C [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PreferredClassDMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PreferredClassDMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Class D [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r746",
      "r747",
      "r750",
      "r751",
      "r752",
      "r753",
      "r947",
      "r954"
     ]
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockParOrStatedValuePerShare",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r60",
      "r351"
     ]
    },
    "us-gaap_PreferredStockParticipationRights": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockParticipationRights",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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/2025",
     "localname": "PreferredStockRedemptionTerms",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r33",
      "r34"
     ]
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockSharesAuthorized",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r60",
      "r596"
     ]
    },
    "us-gaap_PreferredStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockSharesIssued",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r60",
      "r351"
     ]
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockSharesOutstanding",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r60",
      "r596",
      "r614",
      "r954",
      "r955"
     ]
    },
    "us-gaap_PreferredStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockValue",
     "crdr": "credit",
     "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": [
      "r60",
      "r340",
      "r346",
      "r526",
      "r742"
     ]
    },
    "us-gaap_PreferredStockVotingRights": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PreferredStockVotingRights",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "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": [
      "r34",
      "r60"
     ]
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total",
        "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": [
      "r793"
     ]
    },
    "us-gaap_PrepaidExpenseCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r145",
      "r256",
      "r257",
      "r659"
     ]
    },
    "IQST_ProFormaAcquisitionsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ProFormaAcquisitionsMember",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pro Forma Acquisitions [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromIssuanceOfMediumTermNotes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProceedsFromIssuanceOfMediumTermNotes",
     "crdr": "debit",
     "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": "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": [
      "r16"
     ]
    },
    "us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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 common stock payable",
        "documentation": "Amount of cash inflow from issuance of long-term debt classified as other."
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "us-gaap_ProceedsFromOtherDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r16"
     ]
    },
    "us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProceedsFromPaymentsForLongTermLoansForRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collection of amounts due from related parties",
        "verboseLabel": "Proceeds from Collection of (Payments to Fund) Long-Term Loans to 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_ProceedsFromPaymentsToMinorityShareholders": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProceedsFromPaymentsToMinorityShareholders",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 11.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Dividend paid to non-controlling interest",
        "label": "Proceeds from (Payments to) Noncontrolling Interests",
        "documentation": "Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromStockOptionsExercised": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProceedsFromStockOptionsExercised",
     "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 stock purchase option",
        "documentation": "Amount of cash inflow from exercise of option under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r2",
      "r11"
     ]
    },
    "us-gaap_ProceedsFromUnsecuredNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProceedsFromUnsecuredNotesPayable",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r16"
     ]
    },
    "us-gaap_ProceedsFromWarrantExercises": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProceedsFromWarrantExercises",
     "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 exercise of warrants",
        "documentation": "The cash inflow associated with the amount received from holders exercising their stock warrants."
       }
      }
     },
     "auth_ref": [
      "r799"
     ]
    },
    "us-gaap_ProductInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProductInformationLineItems",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Product 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": []
    },
    "us-gaap_ProfessionalFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProfessionalFees",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Professional fees",
        "documentation": "A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer."
       }
      }
     },
     "auth_ref": [
      "r665",
      "r678",
      "r754",
      "r952",
      "r953"
     ]
    },
    "us-gaap_ProfitLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ProfitLoss",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net loss",
        "verboseLabel": "Net income (loss)",
        "label": "Net Income (Loss), Including Portion Attributable to Noncontrolling Interest",
        "documentation": "The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r126",
      "r128",
      "r147",
      "r149",
      "r166",
      "r174",
      "r177",
      "r178",
      "r180",
      "r185",
      "r193",
      "r196",
      "r197",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r338",
      "r369",
      "r384",
      "r452",
      "r453",
      "r456",
      "r457",
      "r474",
      "r483",
      "r520",
      "r522",
      "r535",
      "r575",
      "r615",
      "r636",
      "r637",
      "r737",
      "r738",
      "r755",
      "r796",
      "r846"
     ]
    },
    "IQST_PromissoryNoteEightMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteEightMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Eight [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteFiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteFiveMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Five [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteFourMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Four [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteNineMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteNineMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Nine [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteQXTELMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteQXTELMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Q X T E L [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteQXTELTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteQXTELTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Q X T E L Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteSixMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteSixMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Six [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteTenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteTenMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Ten [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteThirteenMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteThirteenMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Thirteen [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteThreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteThreeMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Three [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PromissoryNoteTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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": [
      "r7",
      "r499"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r84",
      "r118",
      "r119",
      "r120"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r85",
      "r132",
      "r533"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r499"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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",
        "verboseLabel": "Total property and equipment",
        "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": [
      "r7",
      "r499",
      "r524",
      "r533",
      "r742"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r7"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r85",
      "r499"
     ]
    },
    "us-gaap_ProvisionForDoubtfulAccounts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bad debt expense",
        "documentation": "Amount of expense (reversal of expense) for expected credit loss on accounts receivable."
       }
      }
     },
     "auth_ref": [
      "r159",
      "r161",
      "r255"
     ]
    },
    "us-gaap_PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Public cost",
        "documentation": "The component of the allowance for funds used during construction during the period based on an assumed rate of return on equity funds used in financing the construction of regulated assets."
       }
      }
     },
     "auth_ref": [
      "r45",
      "r46"
     ]
    },
    "IQST_PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Purchase of vehicle with financing loan and a related party advance"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_RelatedPartyOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "RelatedPartyOneMember",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party One [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RelatedPartyTransactionAxis",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [Axis]",
        "documentation": "Information by type of related party transaction."
       }
      }
     },
     "auth_ref": [
      "r174",
      "r179",
      "r180",
      "r504",
      "r505",
      "r909"
     ]
    },
    "us-gaap_RelatedPartyTransactionDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RelatedPartyTransactionDomain",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Transaction between related party."
       }
      }
     },
     "auth_ref": [
      "r174",
      "r179",
      "r180",
      "r909"
     ]
    },
    "us-gaap_RelatedPartyTransactionLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RelatedPartyTransactionLineItems",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [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": [
      "r174",
      "r179",
      "r180",
      "r251",
      "r504",
      "r505",
      "r506",
      "r619",
      "r620",
      "r623"
     ]
    },
    "us-gaap_RelatedPartyTransactionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RelatedPartyTransactionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RelatedPartyTransactionsDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactions"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 11 - 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": [
      "r501",
      "r502",
      "r503",
      "r505",
      "r507",
      "r571",
      "r572",
      "r573",
      "r621",
      "r622",
      "r623",
      "r642",
      "r644"
     ]
    },
    "us-gaap_RepaymentsOfConvertibleDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RepaymentsOfConvertibleDebt",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of convertible notes",
        "label": "Repayments of Convertible Debt",
        "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": [
      "r77"
     ]
    },
    "us-gaap_RepaymentsOfNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RepaymentsOfNotesPayable",
     "crdr": "credit",
     "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": "Repayments of note payable issued for acquisition of subsidiary",
        "documentation": "The cash outflow for a borrowing supported by a written promise to pay an obligation."
       }
      }
     },
     "auth_ref": [
      "r77"
     ]
    },
    "us-gaap_RepaymentsOfOtherDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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"
     ],
     "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": [
      "r77"
     ]
    },
    "us-gaap_RepaymentsOfRelatedPartyDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RepaymentsOfRelatedPartyDebt",
     "crdr": "credit",
     "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": {
        "negatedLabel": "Repayment of loans payable - related parties",
        "label": "Repayments of Related Party Debt",
        "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": [
      "r77"
     ]
    },
    "IQST_ResolutionOfDerivativeLiabilitiesShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ResolutionOfDerivativeLiabilitiesShares",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:ResolutionOfDerivativeLiabilitiesShares]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ResolutionOfDerivativeLiabilitiesValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ResolutionOfDerivativeLiabilitiesValue",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Resolution of derivative liabilities upon exercise of warrant",
        "verboseLabel": "Resolution of derivative liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RestrictedStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RestrictedStockMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restricted Stock [Member]",
        "documentation": "Stock including a provision that prohibits sale or substantive sale of an equity instrument for a specified period of time or until specified performance conditions are met."
       }
      }
     },
     "auth_ref": [
      "r816",
      "r852",
      "r853",
      "r854",
      "r855",
      "r856",
      "r857",
      "r858",
      "r859",
      "r860",
      "r861",
      "r862",
      "r863",
      "r864",
      "r865",
      "r866",
      "r867",
      "r868",
      "r869",
      "r870",
      "r871",
      "r872",
      "r873",
      "r874",
      "r875",
      "r876",
      "r877"
     ]
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RetainedEarningsAccumulatedDeficit",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accumulated deficit",
        "documentation": "Amount of accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r63",
      "r93",
      "r529",
      "r559",
      "r561",
      "r570",
      "r597",
      "r742"
     ]
    },
    "us-gaap_RetainedEarningsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "RetainedEarningsMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Retained Earnings [Member]",
        "documentation": "Accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r123",
      "r125",
      "r126",
      "r182",
      "r183",
      "r184",
      "r186",
      "r193",
      "r195",
      "r197",
      "r253",
      "r254",
      "r285",
      "r337",
      "r369",
      "r378",
      "r379",
      "r381",
      "r382",
      "r383",
      "r385",
      "r451",
      "r452",
      "r461",
      "r463",
      "r464",
      "r466",
      "r472",
      "r495",
      "r497",
      "r556",
      "r558",
      "r576",
      "r954"
     ]
    },
    "us-gaap_RevenueRecognitionPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r617"
     ]
    },
    "us-gaap_Revenues": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails",
      "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": [
      "r109",
      "r110",
      "r154",
      "r174",
      "r177",
      "r178",
      "r206",
      "r222",
      "r223",
      "r238",
      "r244",
      "r247",
      "r249",
      "r250",
      "r252",
      "r298",
      "r299",
      "r300",
      "r301",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r483",
      "r520",
      "r522",
      "r678",
      "r739",
      "r744",
      "r745",
      "r846"
     ]
    },
    "IQST_ReverseStockSplitPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ReverseStockSplitPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Reverse stock split"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SalariesWagesAndOfficersCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SalariesWagesAndOfficersCompensation",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Salaries, wages and benefits",
        "documentation": "Amount of expense for salary and wage arising from service rendered by nonofficer and officer employees. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note7AccruedAndOtherCurrentLiabilitiesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES",
        "documentation": "Tabular disclosure of the (a) 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 (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfBusinessAcquisitionsByAcquisitionTable",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-ProformaResultsOfOperationsForGlobetopperAcquisitionDetails",
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
      "http://iqstel.com/role/Note13AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination [Table]",
        "documentation": "Disclosure of information about business combination. Includes, but is not limited to, recognized asset and liability."
       }
      }
     },
     "auth_ref": [
      "r269",
      "r389",
      "r390",
      "r391",
      "r392",
      "r398",
      "r399",
      "r400",
      "r401",
      "r407",
      "r412",
      "r413",
      "r414",
      "r415",
      "r416",
      "r417",
      "r418",
      "r419",
      "r420",
      "r421",
      "r422",
      "r423",
      "r425",
      "r426",
      "r427",
      "r428",
      "r429",
      "r432",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r443",
      "r444",
      "r445",
      "r449",
      "r694",
      "r704",
      "r882",
      "r884",
      "r886"
     ]
    },
    "us-gaap_ScheduleOfDebtTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfDebtTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024",
        "documentation": "Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note13AcquisitionTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 - ACQUISITIONS - Globetopper Assets and Liabilities Acquired",
        "documentation": "Tabular disclosure of finite-lived intangible asset acquired in business combination."
       }
      }
     },
     "auth_ref": [
      "r885",
      "r888"
     ]
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsTable",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Asset, Finite-Lived [Table]",
        "documentation": "Disclosure of information about finite-lived intangible asset. Excludes indefinite-lived intangible asset."
       }
      }
     },
     "auth_ref": [
      "r271",
      "r278",
      "r280",
      "r281",
      "r283",
      "r511",
      "r655",
      "r656",
      "r706",
      "r707",
      "r708",
      "r709",
      "r710",
      "r711",
      "r712",
      "r713",
      "r714",
      "r715",
      "r716",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r722",
      "r723",
      "r724",
      "r725",
      "r726",
      "r727",
      "r728",
      "r729",
      "r730",
      "r731",
      "r732"
     ]
    },
    "us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note6IntangibleAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Indefinite-Lived Intangible Assets [Table Text Block]",
        "documentation": "Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment."
       }
      }
     },
     "auth_ref": [
      "r656",
      "r839"
     ]
    },
    "IQST_ScheduleOfLoansPayableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ScheduleOfLoansPayableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ScheduleOfLoansPayableToRelatedPartiesTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 8 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfProductInformationTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfProductInformationTable",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Nature of Operation, Product Information, Concentration of Risk [Table]",
        "documentation": "Disclosure of information about concentration risk of product within nature of operation."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r7",
      "r499"
     ]
    },
    "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [Table]",
        "documentation": "Disclosure of information about related party transaction."
       }
      }
     },
     "auth_ref": [
      "r174",
      "r179",
      "r180",
      "r504",
      "r505",
      "r506",
      "r619",
      "r620",
      "r623"
     ]
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTable",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "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": [
      "r25",
      "r26",
      "r27"
     ]
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note14-SegmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 14 - SEGMENT - Operating Activities by Industrial and 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": [
      "r25",
      "r26",
      "r27"
     ]
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfShortTermDebtTable",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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": [
      "r49"
     ]
    },
    "us-gaap_ScheduleOfShortTermDebtTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleOfShortTermDebtTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "NOTE 9 - 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": [
      "r49"
     ]
    },
    "us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note6IntangibleAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization",
        "documentation": "Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets."
       }
      }
     },
     "auth_ref": [
      "r656",
      "r838"
     ]
    },
    "IQST_SecondNoteholderConvertibleDebtMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SecondNoteholderConvertibleDebtMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Second Noteholder Convertible Debt [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_SecondThirdPartyConvertibleDebtMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SecondThirdPartyConvertibleDebtMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Second Third Party Convertible Debt [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r758"
     ]
    },
    "dei_Security12gTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r762"
     ]
    },
    "us-gaap_SecurityDeposit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SecurityDeposit",
     "crdr": "debit",
     "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": [
      "r787"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r761"
     ]
    },
    "dei_SecurityReportingObligation": {
     "xbrltype": "securityReportingObligationItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r767"
     ]
    },
    "us-gaap_SegmentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SegmentDomain",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "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": [
      "r109",
      "r110",
      "r111",
      "r112",
      "r206",
      "r218",
      "r221",
      "r222",
      "r223",
      "r224",
      "r225",
      "r226",
      "r227",
      "r228",
      "r229",
      "r230",
      "r232",
      "r233",
      "r235",
      "r236",
      "r237",
      "r238",
      "r239",
      "r240",
      "r241",
      "r242",
      "r244",
      "r245",
      "r246",
      "r250",
      "r260",
      "r261",
      "r262",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r283",
      "r292",
      "r293",
      "r442",
      "r445",
      "r544",
      "r545",
      "r546",
      "r547",
      "r548",
      "r549",
      "r550",
      "r551",
      "r552",
      "r553",
      "r554",
      "r675",
      "r678",
      "r679",
      "r683",
      "r743",
      "r918",
      "r919",
      "r920",
      "r921",
      "r922",
      "r923",
      "r924",
      "r925",
      "r926",
      "r927",
      "r928",
      "r929",
      "r930",
      "r931",
      "r932",
      "r933",
      "r934",
      "r935",
      "r936",
      "r937",
      "r938",
      "r939",
      "r940",
      "r941",
      "r942",
      "r943",
      "r944",
      "r945",
      "r946"
     ]
    },
    "us-gaap_SegmentReportingAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SegmentReportingAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Segment Reporting [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SegmentReportingDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SegmentReportingDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 14 - 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": [
      "r112",
      "r206",
      "r217",
      "r218",
      "r219",
      "r220",
      "r221",
      "r234",
      "r236",
      "r237",
      "r242",
      "r243",
      "r244",
      "r245",
      "r246",
      "r247",
      "r248",
      "r250",
      "r674",
      "r676",
      "r677",
      "r678",
      "r680",
      "r681",
      "r682"
     ]
    },
    "us-gaap_SegmentReportingInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SegmentReportingInformationLineItems",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "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_September16ThirdPartyLoanFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "September16ThirdPartyLoanFourMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "September 16 Third Party Loan Four [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_September16ThirdPartyLoanFourSecondMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "September16ThirdPartyLoanFourSecondMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "September 16 Third Party Loan Four Second [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_September16ThirdPartyLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "September16ThirdPartyLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "September 16 Third Party Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SeriesAPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SeriesAPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series A Preferred Stock [Member]",
        "documentation": "Series A preferred stock."
       }
      }
     },
     "auth_ref": [
      "r788",
      "r789",
      "r850",
      "r851"
     ]
    },
    "IQST_SeriesBPreferredStockIssuedAsDividend": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SeriesBPreferredStockIssuedAsDividend",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Series B Preferred stock issued for settlement of salary payable",
        "label": "SeriesBPreferredStockIssuedAsDividend"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlement": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SeriesBPreferredStockIssuedForSalaryPayableSettlement",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlement]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_SeriesBPreferredStockIssuedForSalaryPayableSettlementValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SeriesBPreferredStockIssuedForSalaryPayableSettlementValue",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series B Preferred stock issued for settlement of salary payable",
        "verboseLabel": "[custom:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SeriesBPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SeriesBPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series B Preferred Stock [Member]",
        "documentation": "Series B preferred stock."
       }
      }
     },
     "auth_ref": [
      "r788",
      "r789",
      "r850",
      "r851"
     ]
    },
    "us-gaap_SeriesCPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SeriesCPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series C Preferred Stock [Member]",
        "documentation": "Series C preferred stock."
       }
      }
     },
     "auth_ref": [
      "r788",
      "r789",
      "r850",
      "r851"
     ]
    },
    "IQST_SeriesDPreferredIssuanceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SeriesDPreferredIssuanceMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series D Preferred Issuance [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_SeriesDPreferredStockIssuedForSettlementOfDebtValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SeriesDPreferredStockIssuedForSettlementOfDebtValue",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series D Preferred stock issued for settlement of debt"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_SeriesDPreferredStockIssuedForSettlementofDebt": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "SeriesDPreferredStockIssuedForSettlementofDebt",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:SeriesDPreferredStockIssuedForSettlementofDebt]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SeriesDPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SeriesDPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series D Preferred Stock [Member]",
        "documentation": "Series D preferred stock."
       }
      }
     },
     "auth_ref": [
      "r788",
      "r789",
      "r850",
      "r851"
     ]
    },
    "us-gaap_ShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r5"
     ]
    },
    "us-gaap_SharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SharesIssued",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r10"
     ]
    },
    "us-gaap_ShortTermDebtLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ShortTermDebtLineItems",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note9-ConvErtibleNotes-ScheduleOfConvertibleNotesDuring2024Details",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "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/2025",
     "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": [
      "r172",
      "r173"
     ]
    },
    "us-gaap_SoftwareDevelopmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "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": [
      "r765"
     ]
    },
    "us-gaap_StatementBusinessSegmentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementBusinessSegmentsAxis",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segments [Axis]",
        "documentation": "Information by business segments."
       }
      }
     },
     "auth_ref": [
      "r109",
      "r110",
      "r111",
      "r112",
      "r127",
      "r206",
      "r218",
      "r221",
      "r222",
      "r223",
      "r224",
      "r225",
      "r226",
      "r227",
      "r228",
      "r229",
      "r230",
      "r232",
      "r233",
      "r235",
      "r236",
      "r237",
      "r238",
      "r239",
      "r240",
      "r241",
      "r242",
      "r244",
      "r245",
      "r246",
      "r250",
      "r260",
      "r261",
      "r262",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r283",
      "r286",
      "r292",
      "r293",
      "r442",
      "r445",
      "r544",
      "r545",
      "r546",
      "r547",
      "r548",
      "r549",
      "r550",
      "r551",
      "r552",
      "r553",
      "r554",
      "r675",
      "r678",
      "r679",
      "r683",
      "r743",
      "r918",
      "r919",
      "r920",
      "r921",
      "r922",
      "r923",
      "r924",
      "r925",
      "r926",
      "r927",
      "r928",
      "r929",
      "r930",
      "r931",
      "r932",
      "r933",
      "r934",
      "r935",
      "r936",
      "r937",
      "r938",
      "r939",
      "r940",
      "r941",
      "r942",
      "r943",
      "r944",
      "r945",
      "r946"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Axis]",
        "documentation": "Information by the different classes of stock of the entity."
       }
      }
     },
     "auth_ref": [
      "r122",
      "r140",
      "r141",
      "r142",
      "r174",
      "r178",
      "r198",
      "r199",
      "r201",
      "r203",
      "r208",
      "r209",
      "r252",
      "r298",
      "r300",
      "r301",
      "r302",
      "r305",
      "r306",
      "r339",
      "r340",
      "r342",
      "r343",
      "r345",
      "r348",
      "r351",
      "r352",
      "r354",
      "r357",
      "r363",
      "r483",
      "r566",
      "r567",
      "r568",
      "r569",
      "r576",
      "r578",
      "r579",
      "r580",
      "r581",
      "r582",
      "r583",
      "r584",
      "r585",
      "r586",
      "r587",
      "r588",
      "r596",
      "r616",
      "r638",
      "r645",
      "r646",
      "r647",
      "r648",
      "r649",
      "r780",
      "r806",
      "r808",
      "r815"
     ]
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementEquityComponentsAxis",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Components [Axis]",
        "documentation": "Information by component of equity."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r61",
      "r64",
      "r65",
      "r123",
      "r125",
      "r126",
      "r151",
      "r152",
      "r153",
      "r182",
      "r183",
      "r184",
      "r186",
      "r193",
      "r195",
      "r197",
      "r207",
      "r253",
      "r254",
      "r285",
      "r337",
      "r364",
      "r369",
      "r378",
      "r379",
      "r381",
      "r382",
      "r383",
      "r385",
      "r451",
      "r452",
      "r461",
      "r462",
      "r463",
      "r464",
      "r465",
      "r466",
      "r467",
      "r468",
      "r469",
      "r470",
      "r472",
      "r485",
      "r486",
      "r487",
      "r488",
      "r489",
      "r490",
      "r495",
      "r497",
      "r500",
      "r538",
      "r556",
      "r557",
      "r558",
      "r576",
      "r638"
     ]
    },
    "us-gaap_StatementLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementLineItems",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r182",
      "r183",
      "r184",
      "r207",
      "r339",
      "r340",
      "r342",
      "r345",
      "r497",
      "r510",
      "r565",
      "r577",
      "r588",
      "r589",
      "r590",
      "r591",
      "r592",
      "r593",
      "r594",
      "r596",
      "r599",
      "r600",
      "r601",
      "r602",
      "r603",
      "r604",
      "r605",
      "r606",
      "r607",
      "r609",
      "r610",
      "r611",
      "r612",
      "r613",
      "r617",
      "r618",
      "r624",
      "r625",
      "r626",
      "r627",
      "r628",
      "r629",
      "r630",
      "r631",
      "r632",
      "r633",
      "r634",
      "r635",
      "r638",
      "r665",
      "r667",
      "r749",
      "r950"
     ]
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "localname": "StatementOfFinancialPositionAbstract",
     "auth_ref": []
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementOfStockholdersEquityAbstract",
     "auth_ref": []
    },
    "us-gaap_StatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementTable",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Table]",
        "documentation": "Presentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity."
       }
      }
     },
     "auth_ref": [
      "r182",
      "r183",
      "r184",
      "r207",
      "r251",
      "r339",
      "r340",
      "r342",
      "r345",
      "r497",
      "r510",
      "r565",
      "r577",
      "r588",
      "r589",
      "r590",
      "r591",
      "r592",
      "r593",
      "r594",
      "r596",
      "r599",
      "r600",
      "r601",
      "r602",
      "r603",
      "r604",
      "r605",
      "r606",
      "r607",
      "r609",
      "r610",
      "r611",
      "r612",
      "r613",
      "r617",
      "r618",
      "r624",
      "r625",
      "r626",
      "r627",
      "r628",
      "r629",
      "r630",
      "r631",
      "r632",
      "r633",
      "r634",
      "r635",
      "r638",
      "r665",
      "r667",
      "r749",
      "r950"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesAcquisitions": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesAcquisitions",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r60",
      "r61",
      "r93"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r10",
      "r34",
      "r61",
      "r64",
      "r93",
      "r324"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesConversionOfUnits",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r10",
      "r34",
      "r60",
      "r61",
      "r93"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesIssuedForServices": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesIssuedForServices",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, Issued for Services",
        "documentation": "Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesNewIssues": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesNewIssues",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, New Issues",
        "documentation": "Number of new stock issued during the period."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r60",
      "r61",
      "r93",
      "r566",
      "r638",
      "r646"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesOther": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesOther",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesReverseStockSplits": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesReverseStockSplits",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, Reverse Stock Splits",
        "documentation": "Reduction in the number of shares during the period as a result of a reverse stock split."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodSharesShareBasedCompensation",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r10",
      "r60",
      "r61",
      "r93"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueAcquisitions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodValueAcquisitions",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Acquisitions-SummaryOfFairValueConsiderationPaidInAcquisitionDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of subsidiary",
        "verboseLabel": "Stock Issued During Period, Value, Acquisitions",
        "documentation": "Value of stock issued pursuant to acquisitions during the period."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r61",
      "r64",
      "r65",
      "r93"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodValueConversionOfConvertibleSecurities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for warrant exercises",
        "verboseLabel": "Common stock issued in connection with convertible notes",
        "documentation": "The gross value of stock issued during the period upon the conversion of convertible securities."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r61",
      "r64",
      "r65",
      "r93"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfUnits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodValueConversionOfUnits",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued in conjunction with convertible notes",
        "verboseLabel": "Stock Issued During Period, Value, Conversion of Units",
        "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": [
      "r10",
      "r61",
      "r64",
      "r65",
      "r93"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueIssuedForServices": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodValueIssuedForServices",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for service",
        "verboseLabel": "Stock Issued During Period, Value, Issued for Services",
        "documentation": "Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodValueNewIssues": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodValueNewIssues",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for common stock payable",
        "verboseLabel": "Stock Issued During Period, Value, New Issues",
        "documentation": "Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r60",
      "r61",
      "r93",
      "r576",
      "r638",
      "r646",
      "r755"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodValueOther",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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_StockIssuedDuringPeriodValueReverseStockSplits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "StockIssuedDuringPeriodValueReverseStockSplits",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Reverse split adjustment"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensation",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "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": [
      "r35",
      "r60",
      "r61",
      "r93"
     ]
    },
    "IQST_StockIssuedForSettlementOfDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "StockIssuedForSettlementOfDebt",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:StockIssuedForSettlementOfDebt]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_StockPayableForAcquisitionOfSubsidiary": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "StockPayableForAcquisitionOfSubsidiary",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Stock payable for acquisition of subsidiary",
        "label": "StockPayableForAcquisitionOfSubsidiary"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/StatementsOfChangesInStockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "TOTAL STOCKHOLDERS' EQUITY",
        "periodStartLabel": "Balance - June 30, 2024",
        "periodEndLabel": "Balance - September 30, 2024",
        "label": "Equity, Attributable to Parent",
        "documentation": "Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r61",
      "r64",
      "r65",
      "r83",
      "r598",
      "r614",
      "r639",
      "r640",
      "r742",
      "r756",
      "r804",
      "r808",
      "r809",
      "r832",
      "r901",
      "r954"
     ]
    },
    "us-gaap_StockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/2025",
     "localname": "StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "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": [
      "r36",
      "r37",
      "r40",
      "r123",
      "r124",
      "r125",
      "r126",
      "r152",
      "r182",
      "r183",
      "r184",
      "r186",
      "r193",
      "r195",
      "r253",
      "r254",
      "r285",
      "r337",
      "r364",
      "r369",
      "r378",
      "r379",
      "r381",
      "r382",
      "r383",
      "r385",
      "r451",
      "r452",
      "r461",
      "r462",
      "r463",
      "r464",
      "r465",
      "r466",
      "r472",
      "r485",
      "r486",
      "r490",
      "r496",
      "r500",
      "r557",
      "r558",
      "r574",
      "r598",
      "r614",
      "r639",
      "r640",
      "r650",
      "r744",
      "r745",
      "r755",
      "r804",
      "r808",
      "r809",
      "r832",
      "r901",
      "r954"
     ]
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note10StockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 10 \u2013 STOCKHOLDERS\u2019 EQUITY",
        "documentation": "The entire disclosure for equity."
       }
      }
     },
     "auth_ref": [
      "r90",
      "r350",
      "r352",
      "r353",
      "r354",
      "r355",
      "r356",
      "r357",
      "r358",
      "r359",
      "r360",
      "r361",
      "r362",
      "r364",
      "r460",
      "r471",
      "r641",
      "r643",
      "r651"
     ]
    },
    "us-gaap_SubsequentEventsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SubsequentEventsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "SubsequentEventsTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note15SubsequentEvents."
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 15 \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": [
      "r508",
      "r509"
     ]
    },
    "us-gaap_SubstantialDoubtAboutGoingConcernTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r47"
     ]
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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/20250930",
     "localname": "SwitzerlandMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Switzerland [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TechnologyEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": []
    },
    "IQST_TelecomMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "TelecomMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Telecom [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ThirdPartyConvertibleDebtMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ThirdPartyConvertibleDebtMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Third Party Convertible Debt [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ThirdPartyLoansMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ThirdPartyLoansMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Third Party Loans [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ThirdPartyLoansTotalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ThirdPartyLoansTotalMember",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Third Party Loans Total [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ThirtyOneCustomersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ThirtyOneCustomersMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Thirty One Customers [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ThreeNotesPayableSettlementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "ThreeNotesPayableSettlementMember",
     "presentation": [
      "http://iqstel.com/role/Note8-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Three Notes Payable Settlement [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_TotalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "TotalMember",
     "presentation": [
      "http://iqstel.com/role/Note6-IntangibleAssets-ScheduleOfIntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": []
    },
    "us-gaap_TravelAndEntertainmentExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "TravelAndEntertainmentExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Travel and events",
        "documentation": "Expenses incurred for travel and entertainment during the period."
       }
      }
     },
     "auth_ref": [
      "r72"
     ]
    },
    "IQST_TwentyFiveCustomersAccountsReceivableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "TwentyFiveCustomersAccountsReceivableMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Twenty Five Customers Accounts Receivable [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_TwentyTwoCustomersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "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/20250930",
     "localname": "USAMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "U S A [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_UndiclaredDividendOnSeriesDPreferred": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "UndiclaredDividendOnSeriesDPreferred",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Undeclared divided on Series D Preferred Stock"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_UnitedKingdomMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "UnitedKingdomMember",
     "presentation": [
      "http://iqstel.com/role/Note14-Segment-OperatingActivitiesByIndustrialAndGeographicSegmentDetailsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "United Kingdom [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_UseOfEstimates": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "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": [
      "r116",
      "r117",
      "r211",
      "r214",
      "r215",
      "r216",
      "r520",
      "r522",
      "r671"
     ]
    },
    "IQST_VehicleLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "VehicleLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note11-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Vehicle Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_VehiclesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "VehiclesMember",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Vehicles [Member]",
        "documentation": "Equipment used primarily for road transportation."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_WeightedAverageNumberOfShareOutstandingBasic": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20250930",
     "localname": "WeightedAverageNumberOfShareOutstandingBasic",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-NetLossAttributedToCommonStockholdersOfIqstelDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted average number of common shares outstanding - Basic and diluted"
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "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": [
      "r777"
     ]
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "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"
  },
  "r1": {
   "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"
  },
  "r2": {
   "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"
  },
  "r3": {
   "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"
  },
  "r4": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(g)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-25"
  },
  "r5": {
   "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"
  },
  "r6": {
   "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"
  },
  "r7": {
   "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"
  },
  "r8": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "850",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-1"
  },
  "r9": {
   "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"
  },
  "r10": {
   "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"
  },
  "r11": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2A",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2A"
  },
  "r12": {
   "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"
  },
  "r13": {
   "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"
  },
  "r14": {
   "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"
  },
  "r15": {
   "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"
  },
  "r16": {
   "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"
  },
  "r17": {
   "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"
  },
  "r18": {
   "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"
  },
  "r19": {
   "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"
  },
  "r20": {
   "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"
  },
  "r21": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-4"
  },
  "r22": {
   "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"
  },
  "r23": {
   "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"
  },
  "r24": {
   "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"
  },
  "r25": {
   "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"
  },
  "r26": {
   "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"
  },
  "r27": {
   "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"
  },
  "r28": {
   "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"
  },
  "r29": {
   "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"
  },
  "r30": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "420",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482017/420-10-50-1"
  },
  "r31": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "50",
   "Section": "40",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481303/470-50-40-2"
  },
  "r32": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "50",
   "Section": "40",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481303/470-50-40-4"
  },
  "r33": {
   "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"
  },
  "r34": {
   "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"
  },
  "r35": {
   "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"
  },
  "r36": {
   "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"
  },
  "r37": {
   "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"
  },
  "r38": {
   "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"
  },
  "r39": {
   "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"
  },
  "r40": {
   "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"
  },
  "r41": {
   "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"
  },
  "r42": {
   "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"
  },
  "r43": {
   "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"
  },
  "r44": {
   "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"
  },
  "r45": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "980",
   "SubTopic": "835",
   "Section": "25",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478698/980-835-25-1"
  },
  "r46": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "980",
   "SubTopic": "835",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479123/980-835-45-1"
  },
  "r47": {
   "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"
  },
  "r48": {
   "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"
  },
  "r49": {
   "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"
  },
  "r50": {
   "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"
  },
  "r51": {
   "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"
  },
  "r52": {
   "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"
  },
  "r53": {
   "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"
  },
  "r54": {
   "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"
  },
  "r55": {
   "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"
  },
  "r56": {
   "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"
  },
  "r57": {
   "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"
  },
  "r58": {
   "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"
  },
  "r59": {
   "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"
  },
  "r60": {
   "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"
  },
  "r61": {
   "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"
  },
  "r62": {
   "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"
  },
  "r63": {
   "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"
  },
  "r64": {
   "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"
  },
  "r65": {
   "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"
  },
  "r66": {
   "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"
  },
  "r67": {
   "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"
  },
  "r68": {
   "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"
  },
  "r69": {
   "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"
  },
  "r70": {
   "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"
  },
  "r71": {
   "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"
  },
  "r72": {
   "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"
  },
  "r73": {
   "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"
  },
  "r74": {
   "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"
  },
  "r75": {
   "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"
  },
  "r76": {
   "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"
  },
  "r77": {
   "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"
  },
  "r78": {
   "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"
  },
  "r79": {
   "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"
  },
  "r80": {
   "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"
  },
  "r81": {
   "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"
  },
  "r82": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "250",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/250/tableOfContent"
  },
  "r83": {
   "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"
  },
  "r84": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/360/tableOfContent"
  },
  "r85": {
   "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"
  },
  "r86": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "420",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 5.P.4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479823/420-10-S99-2"
  },
  "r87": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "440",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/440/tableOfContent"
  },
  "r88": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "470",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/470/tableOfContent"
  },
  "r89": {
   "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"
  },
  "r90": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/505/tableOfContent"
  },
  "r91": {
   "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"
  },
  "r92": {
   "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"
  },
  "r93": {
   "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"
  },
  "r94": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "810",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/810/tableOfContent"
  },
  "r95": {
   "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"
  },
  "r96": {
   "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"
  },
  "r97": {
   "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"
  },
  "r98": {
   "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"
  },
  "r99": {
   "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"
  },
  "r100": {
   "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"
  },
  "r101": {
   "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"
  },
  "r102": {
   "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"
  },
  "r103": {
   "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"
  },
  "r104": {
   "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(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r105": {
   "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(13)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r106": {
   "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(13)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r107": {
   "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"
  },
  "r108": {
   "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"
  },
  "r109": {
   "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"
  },
  "r110": {
   "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"
  },
  "r111": {
   "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"
  },
  "r112": {
   "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"
  },
  "r113": {
   "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"
  },
  "r114": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Topic": "840",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481501/840-20-50-1"
  },
  "r115": {
   "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"
  },
  "r116": {
   "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"
  },
  "r117": {
   "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"
  },
  "r118": {
   "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"
  },
  "r119": {
   "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"
  },
  "r120": {
   "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"
  },
  "r121": {
   "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"
  },
  "r122": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "a",
   "Publisher": "SEC"
  },
  "r123": {
   "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"
  },
  "r124": {
   "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"
  },
  "r125": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "105",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "9",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479343/105-10-65-9"
  },
  "r126": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "105",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "9",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479343/105-10-65-9"
  },
  "r127": {
   "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"
  },
  "r128": {
   "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"
  },
  "r129": {
   "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"
  },
  "r130": {
   "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"
  },
  "r131": {
   "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"
  },
  "r132": {
   "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"
  },
  "r133": {
   "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"
  },
  "r134": {
   "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"
  },
  "r135": {
   "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"
  },
  "r136": {
   "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"
  },
  "r137": {
   "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"
  },
  "r138": {
   "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"
  },
  "r139": {
   "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"
  },
  "r140": {
   "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"
  },
  "r141": {
   "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"
  },
  "r142": {
   "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"
  },
  "r143": {
   "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"
  },
  "r144": {
   "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"
  },
  "r145": {
   "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"
  },
  "r146": {
   "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"
  },
  "r147": {
   "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"
  },
  "r148": {
   "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"
  },
  "r149": {
   "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"
  },
  "r150": {
   "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"
  },
  "r151": {
   "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"
  },
  "r152": {
   "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"
  },
  "r153": {
   "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"
  },
  "r154": {
   "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"
  },
  "r155": {
   "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"
  },
  "r156": {
   "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"
  },
  "r157": {
   "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"
  },
  "r158": {
   "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"
  },
  "r159": {
   "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"
  },
  "r160": {
   "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"
  },
  "r161": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476148/220-40-50-22"
  },
  "r162": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476148/220-40-50-6"
  },
  "r163": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476148/220-40-50-6"
  },
  "r164": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476148/220-40-50-6"
  },
  "r165": {
   "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"
  },
  "r166": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-2"
  },
  "r167": {
   "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"
  },
  "r168": {
   "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"
  },
  "r169": {
   "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"
  },
  "r170": {
   "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"
  },
  "r171": {
   "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"
  },
  "r172": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/235/tableOfContent"
  },
  "r173": {
   "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"
  },
  "r174": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480738/235-10-S50-1"
  },
  "r175": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480738/235-10-S50-4"
  },
  "r176": {
   "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"
  },
  "r177": {
   "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)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r178": {
   "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"
  },
  "r179": {
   "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(k)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r180": {
   "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(k)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r181": {
   "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"
  },
  "r182": {
   "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"
  },
  "r183": {
   "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"
  },
  "r184": {
   "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"
  },
  "r185": {
   "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"
  },
  "r186": {
   "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"
  },
  "r187": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-1"
  },
  "r188": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-1"
  },
  "r189": {
   "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"
  },
  "r190": {
   "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"
  },
  "r191": {
   "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"
  },
  "r192": {
   "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"
  },
  "r193": {
   "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"
  },
  "r194": {
   "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"
  },
  "r195": {
   "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"
  },
  "r196": {
   "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"
  },
  "r197": {
   "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"
  },
  "r198": {
   "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"
  },
  "r199": {
   "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"
  },
  "r200": {
   "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"
  },
  "r201": {
   "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"
  },
  "r202": {
   "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"
  },
  "r203": {
   "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"
  },
  "r204": {
   "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"
  },
  "r205": {
   "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"
  },
  "r206": {
   "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"
  },
  "r207": {
   "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"
  },
  "r208": {
   "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"
  },
  "r209": {
   "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"
  },
  "r210": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-1"
  },
  "r211": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-12"
  },
  "r212": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-20"
  },
  "r213": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-2A"
  },
  "r214": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-4"
  },
  "r215": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-6"
  },
  "r216": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-9"
  },
  "r217": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/280/tableOfContent"
  },
  "r218": {
   "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"
  },
  "r219": {
   "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"
  },
  "r220": {
   "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"
  },
  "r221": {
   "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"
  },
  "r222": {
   "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"
  },
  "r223": {
   "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"
  },
  "r224": {
   "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"
  },
  "r225": {
   "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"
  },
  "r226": {
   "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"
  },
  "r227": {
   "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"
  },
  "r228": {
   "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"
  },
  "r229": {
   "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"
  },
  "r230": {
   "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"
  },
  "r231": {
   "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"
  },
  "r232": {
   "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"
  },
  "r233": {
   "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"
  },
  "r234": {
   "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"
  },
  "r235": {
   "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"
  },
  "r236": {
   "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"
  },
  "r237": {
   "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"
  },
  "r238": {
   "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"
  },
  "r239": {
   "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"
  },
  "r240": {
   "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"
  },
  "r241": {
   "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"
  },
  "r242": {
   "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"
  },
  "r243": {
   "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"
  },
  "r244": {
   "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"
  },
  "r245": {
   "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"
  },
  "r246": {
   "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"
  },
  "r247": {
   "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"
  },
  "r248": {
   "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"
  },
  "r249": {
   "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"
  },
  "r250": {
   "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"
  },
  "r251": {
   "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"
  },
  "r252": {
   "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"
  },
  "r253": {
   "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"
  },
  "r254": {
   "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"
  },
  "r255": {
   "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"
  },
  "r256": {
   "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"
  },
  "r257": {
   "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"
  },
  "r258": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480265/350-10-S45-1"
  },
  "r259": {
   "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"
  },
  "r260": {
   "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"
  },
  "r261": {
   "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"
  },
  "r262": {
   "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"
  },
  "r263": {
   "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"
  },
  "r264": {
   "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"
  },
  "r265": {
   "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"
  },
  "r266": {
   "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"
  },
  "r267": {
   "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"
  },
  "r268": {
   "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"
  },
  "r269": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-4"
  },
  "r270": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/350-30/tableOfContent"
  },
  "r271": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482686/350-30-45-1"
  },
  "r272": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482686/350-30-45-2"
  },
  "r273": {
   "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"
  },
  "r274": {
   "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"
  },
  "r275": {
   "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"
  },
  "r276": {
   "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"
  },
  "r277": {
   "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"
  },
  "r278": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "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"
  },
  "r279": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-2"
  },
  "r280": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-2"
  },
  "r281": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-2"
  },
  "r282": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-3"
  },
  "r283": {
   "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"
  },
  "r284": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-4"
  },
  "r285": {
   "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"
  },
  "r286": {
   "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"
  },
  "r287": {
   "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"
  },
  "r288": {
   "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"
  },
  "r289": {
   "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"
  },
  "r290": {
   "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"
  },
  "r291": {
   "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"
  },
  "r292": {
   "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"
  },
  "r293": {
   "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"
  },
  "r294": {
   "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"
  },
  "r295": {
   "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"
  },
  "r296": {
   "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"
  },
  "r297": {
   "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"
  },
  "r298": {
   "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"
  },
  "r299": {
   "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"
  },
  "r300": {
   "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"
  },
  "r301": {
   "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"
  },
  "r302": {
   "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"
  },
  "r303": {
   "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"
  },
  "r304": {
   "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"
  },
  "r305": {
   "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"
  },
  "r306": {
   "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"
  },
  "r307": {
   "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"
  },
  "r308": {
   "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"
  },
  "r309": {
   "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"
  },
  "r310": {
   "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"
  },
  "r311": {
   "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"
  },
  "r312": {
   "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"
  },
  "r313": {
   "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"
  },
  "r314": {
   "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"
  },
  "r315": {
   "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"
  },
  "r316": {
   "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"
  },
  "r317": {
   "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"
  },
  "r318": {
   "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"
  },
  "r319": {
   "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"
  },
  "r320": {
   "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"
  },
  "r321": {
   "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"
  },
  "r322": {
   "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"
  },
  "r323": {
   "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"
  },
  "r324": {
   "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"
  },
  "r325": {
   "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"
  },
  "r326": {
   "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"
  },
  "r327": {
   "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"
  },
  "r328": {
   "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"
  },
  "r329": {
   "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"
  },
  "r330": {
   "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"
  },
  "r331": {
   "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"
  },
  "r332": {
   "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"
  },
  "r333": {
   "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"
  },
  "r334": {
   "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"
  },
  "r335": {
   "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"
  },
  "r336": {
   "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"
  },
  "r337": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(f)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481538/470-20-65-4"
  },
  "r338": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(f)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481538/470-20-65-4"
  },
  "r339": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479887/480-10-S45-1"
  },
  "r340": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479887/480-10-S45-2"
  },
  "r341": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479887/480-10-S45-3"
  },
  "r342": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479857/480-10-S50-1"
  },
  "r343": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479857/480-10-S50-2"
  },
  "r344": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479857/480-10-S50-3"
  },
  "r345": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480244/480-10-S99-1"
  },
  "r346": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(01)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480244/480-10-S99-1"
  },
  "r347": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(01)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480244/480-10-S99-1"
  },
  "r348": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480244/480-10-S99-1"
  },
  "r349": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3A",
   "Subparagraph": "(24)(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480244/480-10-S99-3A"
  },
  "r350": {
   "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"
  },
  "r351": {
   "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"
  },
  "r352": {
   "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"
  },
  "r353": {
   "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"
  },
  "r354": {
   "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"
  },
  "r355": {
   "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"
  },
  "r356": {
   "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"
  },
  "r357": {
   "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"
  },
  "r358": {
   "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"
  },
  "r359": {
   "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"
  },
  "r360": {
   "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"
  },
  "r361": {
   "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"
  },
  "r362": {
   "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"
  },
  "r363": {
   "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"
  },
  "r364": {
   "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"
  },
  "r365": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479837/606-10-45-1"
  },
  "r366": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479837/606-10-45-2"
  },
  "r367": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479806/606-10-50-11"
  },
  "r368": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479806/606-10-50-8"
  },
  "r369": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "17",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480336/718-10-65-17"
  },
  "r370": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "720",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483384/720-30-45-1"
  },
  "r371": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "720",
   "SubTopic": "35",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483406/720-35-50-1"
  },
  "r372": {
   "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"
  },
  "r373": {
   "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"
  },
  "r374": {
   "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"
  },
  "r375": {
   "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"
  },
  "r376": {
   "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"
  },
  "r377": {
   "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"
  },
  "r378": {
   "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"
  },
  "r379": {
   "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"
  },
  "r380": {
   "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"
  },
  "r381": {
   "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"
  },
  "r382": {
   "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"
  },
  "r383": {
   "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"
  },
  "r384": {
   "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"
  },
  "r385": {
   "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"
  },
  "r386": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/805-10/tableOfContent"
  },
  "r387": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479515/805-10-05-4"
  },
  "r388": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479405/805-10-25-1"
  },
  "r389": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r390": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r391": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r392": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r393": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r394": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r395": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r396": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r397": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r398": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(g)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r399": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r400": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(g)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r401": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(g)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r402": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r403": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r404": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r405": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r406": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r407": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-3"
  },
  "r408": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-4"
  },
  "r409": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-5"
  },
  "r410": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-7"
  },
  "r411": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/805-20/tableOfContent"
  },
  "r412": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r413": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r414": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r415": {
   "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"
  },
  "r416": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r417": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r418": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r419": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r420": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(1)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r421": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r422": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r423": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-2"
  },
  "r424": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-3"
  },
  "r425": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-4"
  },
  "r426": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-4A"
  },
  "r427": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4A",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-4A"
  },
  "r428": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4A",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-4A"
  },
  "r429": {
   "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"
  },
  "r430": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-5"
  },
  "r431": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/805-30/tableOfContent"
  },
  "r432": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r433": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r434": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r435": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r436": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r437": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r438": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r439": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r440": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r441": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r442": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r443": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r444": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r445": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-2"
  },
  "r446": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-3"
  },
  "r447": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-4"
  },
  "r448": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-4"
  },
  "r449": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-4"
  },
  "r450": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479326/805-40-45-1"
  },
  "r451": {
   "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"
  },
  "r452": {
   "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"
  },
  "r453": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "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"
  },
  "r454": {
   "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"
  },
  "r455": {
   "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"
  },
  "r456": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-1A"
  },
  "r457": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-1A"
  },
  "r458": {
   "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"
  },
  "r459": {
   "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"
  },
  "r460": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480434/815-10-50-8A"
  },
  "r461": {
   "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"
  },
  "r462": {
   "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"
  },
  "r463": {
   "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"
  },
  "r464": {
   "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"
  },
  "r465": {
   "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"
  },
  "r466": {
   "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"
  },
  "r467": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480870/815-30-50-2"
  },
  "r468": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480870/815-30-50-2"
  },
  "r469": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480870/815-30-50-2"
  },
  "r470": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480870/815-30-50-2"
  },
  "r471": {
   "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"
  },
  "r472": {
   "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"
  },
  "r473": {
   "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"
  },
  "r474": {
   "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"
  },
  "r475": {
   "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"
  },
  "r476": {
   "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"
  },
  "r477": {
   "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"
  },
  "r478": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-21"
  },
  "r479": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-21"
  },
  "r480": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(c)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-21"
  },
  "r481": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-21"
  },
  "r482": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(d)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-21"
  },
  "r483": {
   "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"
  },
  "r484": {
   "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"
  },
  "r485": {
   "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"
  },
  "r486": {
   "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"
  },
  "r487": {
   "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"
  },
  "r488": {
   "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"
  },
  "r489": {
   "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"
  },
  "r490": {
   "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"
  },
  "r491": {
   "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"
  },
  "r492": {
   "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"
  },
  "r493": {
   "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"
  },
  "r494": {
   "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"
  },
  "r495": {
   "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"
  },
  "r496": {
   "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"
  },
  "r497": {
   "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"
  },
  "r498": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478964/842-20-50-6"
  },
  "r499": {
   "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"
  },
  "r500": {
   "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"
  },
  "r501": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/850/tableOfContent"
  },
  "r502": {
   "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"
  },
  "r503": {
   "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"
  },
  "r504": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "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"
  },
  "r505": {
   "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"
  },
  "r506": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-3"
  },
  "r507": {
   "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"
  },
  "r508": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "855",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/855/tableOfContent"
  },
  "r509": {
   "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"
  },
  "r510": {
   "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"
  },
  "r511": {
   "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"
  },
  "r512": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "928",
   "SubTopic": "340",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478859/928-340-50-1"
  },
  "r513": {
   "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"
  },
  "r514": {
   "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"
  },
  "r515": {
   "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"
  },
  "r516": {
   "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"
  },
  "r517": {
   "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"
  },
  "r518": {
   "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"
  },
  "r519": {
   "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"
  },
  "r520": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478671/942-235-S50-1"
  },
  "r521": {
   "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)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477314/942-235-S99-1"
  },
  "r522": {
   "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"
  },
  "r523": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477314/942-235-S99-2"
  },
  "r524": {
   "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"
  },
  "r525": {
   "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"
  },
  "r526": {
   "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"
  },
  "r527": {
   "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"
  },
  "r528": {
   "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"
  },
  "r529": {
   "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"
  },
  "r530": {
   "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"
  },
  "r531": {
   "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"
  },
  "r532": {
   "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"
  },
  "r533": {
   "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"
  },
  "r534": {
   "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"
  },
  "r535": {
   "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(16))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r536": {
   "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"
  },
  "r537": {
   "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"
  },
  "r538": {
   "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"
  },
  "r539": {
   "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"
  },
  "r540": {
   "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"
  },
  "r541": {
   "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"
  },
  "r542": {
   "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"
  },
  "r543": {
   "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"
  },
  "r544": {
   "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"
  },
  "r545": {
   "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"
  },
  "r546": {
   "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"
  },
  "r547": {
   "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"
  },
  "r548": {
   "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"
  },
  "r549": {
   "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"
  },
  "r550": {
   "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"
  },
  "r551": {
   "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"
  },
  "r552": {
   "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"
  },
  "r553": {
   "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"
  },
  "r554": {
   "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"
  },
  "r555": {
   "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"
  },
  "r556": {
   "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"
  },
  "r557": {
   "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"
  },
  "r558": {
   "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"
  },
  "r559": {
   "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"
  },
  "r560": {
   "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"
  },
  "r561": {
   "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"
  },
  "r562": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "805",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478072/944-805-50-1"
  },
  "r563": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "825",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477351/944-825-50-1B"
  },
  "r564": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "825",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477351/944-825-50-1B"
  },
  "r565": {
   "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"
  },
  "r566": {
   "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"
  },
  "r567": {
   "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"
  },
  "r568": {
   "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"
  },
  "r569": {
   "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"
  },
  "r570": {
   "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"
  },
  "r571": {
   "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"
  },
  "r572": {
   "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"
  },
  "r573": {
   "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"
  },
  "r574": {
   "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"
  },
  "r575": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478009/946-205-45-3"
  },
  "r576": {
   "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"
  },
  "r577": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478009/946-205-45-6"
  },
  "r578": {
   "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"
  },
  "r579": {
   "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"
  },
  "r580": {
   "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"
  },
  "r581": {
   "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"
  },
  "r582": {
   "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"
  },
  "r583": {
   "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"
  },
  "r584": {
   "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"
  },
  "r585": {
   "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"
  },
  "r586": {
   "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"
  },
  "r587": {
   "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"
  },
  "r588": {
   "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"
  },
  "r589": {
   "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"
  },
  "r590": {
   "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"
  },
  "r591": {
   "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"
  },
  "r592": {
   "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"
  },
  "r593": {
   "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"
  },
  "r594": {
   "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"
  },
  "r595": {
   "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"
  },
  "r596": {
   "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"
  },
  "r597": {
   "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"
  },
  "r598": {
   "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"
  },
  "r599": {
   "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"
  },
  "r600": {
   "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"
  },
  "r601": {
   "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"
  },
  "r602": {
   "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"
  },
  "r603": {
   "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"
  },
  "r604": {
   "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"
  },
  "r605": {
   "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"
  },
  "r606": {
   "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"
  },
  "r607": {
   "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"
  },
  "r608": {
   "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"
  },
  "r609": {
   "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"
  },
  "r610": {
   "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"
  },
  "r611": {
   "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"
  },
  "r612": {
   "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"
  },
  "r613": {
   "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"
  },
  "r614": {
   "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"
  },
  "r615": {
   "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"
  },
  "r616": {
   "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"
  },
  "r617": {
   "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"
  },
  "r618": {
   "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"
  },
  "r619": {
   "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)(2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r620": {
   "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)(2)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r621": {
   "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"
  },
  "r622": {
   "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"
  },
  "r623": {
   "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"
  },
  "r624": {
   "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"
  },
  "r625": {
   "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"
  },
  "r626": {
   "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"
  },
  "r627": {
   "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"
  },
  "r628": {
   "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"
  },
  "r629": {
   "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"
  },
  "r630": {
   "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"
  },
  "r631": {
   "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"
  },
  "r632": {
   "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"
  },
  "r633": {
   "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"
  },
  "r634": {
   "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"
  },
  "r635": {
   "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"
  },
  "r636": {
   "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"
  },
  "r637": {
   "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"
  },
  "r638": {
   "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"
  },
  "r639": {
   "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"
  },
  "r640": {
   "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"
  },
  "r641": {
   "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"
  },
  "r642": {
   "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"
  },
  "r643": {
   "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"
  },
  "r644": {
   "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"
  },
  "r645": {
   "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"
  },
  "r646": {
   "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"
  },
  "r647": {
   "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"
  },
  "r648": {
   "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"
  },
  "r649": {
   "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"
  },
  "r650": {
   "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"
  },
  "r651": {
   "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"
  },
  "r652": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "954",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478785/954-310-50-2"
  },
  "r653": {
   "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"
  },
  "r654": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "985",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/985-20/tableOfContent"
  },
  "r655": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "985",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481283/985-20-50-2"
  },
  "r656": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "40",
   "SubTopic": "30",
   "Topic": "350",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482640/350-30-55-40"
  },
  "r657": {
   "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"
  },
  "r658": {
   "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"
  },
  "r659": {
   "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"
  },
  "r660": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "8",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483467/210-10-45-8"
  },
  "r661": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476148/220-40-50-12"
  },
  "r662": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476153/220-40-55-11"
  },
  "r663": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476153/220-40-55-14"
  },
  "r664": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "18",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476153/220-40-55-18"
  },
  "r665": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "21",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476153/220-40-55-21"
  },
  "r666": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476153/220-40-55-24"
  },
  "r667": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "220",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476153/220-40-55-4"
  },
  "r668": {
   "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"
  },
  "r669": {
   "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"
  },
  "r670": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482836/275-10-55-3A"
  },
  "r671": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482836/275-10-55-6"
  },
  "r672": {
   "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"
  },
  "r673": {
   "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"
  },
  "r674": {
   "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"
  },
  "r675": {
   "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"
  },
  "r676": {
   "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"
  },
  "r677": {
   "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"
  },
  "r678": {
   "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"
  },
  "r679": {
   "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"
  },
  "r680": {
   "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"
  },
  "r681": {
   "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"
  },
  "r682": {
   "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"
  },
  "r683": {
   "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"
  },
  "r684": {
   "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"
  },
  "r685": {
   "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"
  },
  "r686": {
   "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"
  },
  "r687": {
   "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"
  },
  "r688": {
   "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"
  },
  "r689": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "64",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481620/480-10-55-64"
  },
  "r690": {
   "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"
  },
  "r691": {
   "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"
  },
  "r692": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "720",
   "SubTopic": "35",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483385/720-35-55-1"
  },
  "r693": {
   "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"
  },
  "r694": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-8"
  },
  "r695": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "29",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-29"
  },
  "r696": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "29",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-29"
  },
  "r697": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-38"
  },
  "r698": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "39",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-39"
  },
  "r699": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "41",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-41"
  },
  "r700": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "42",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-42"
  },
  "r701": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "43",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-43"
  },
  "r702": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "45",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-45"
  },
  "r703": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "46",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-46"
  },
  "r704": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "47",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-47"
  },
  "r705": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "49",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-49"
  },
  "r706": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-14"
  },
  "r707": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-14"
  },
  "r708": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "14",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-14"
  },
  "r709": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "14",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-14"
  },
  "r710": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "14",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-14"
  },
  "r711": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-20"
  },
  "r712": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-20"
  },
  "r713": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "20",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-20"
  },
  "r714": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "20",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-20"
  },
  "r715": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "29",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-29"
  },
  "r716": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "29",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-29"
  },
  "r717": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r718": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r719": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r720": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r721": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r722": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r723": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r724": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r725": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r726": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-31"
  },
  "r727": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-38"
  },
  "r728": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-38"
  },
  "r729": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-38"
  },
  "r730": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-38"
  },
  "r731": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-38"
  },
  "r732": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "38",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479876/805-20-55-38"
  },
  "r733": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r734": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-2"
  },
  "r735": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479908/805-50-55-1"
  },
  "r736": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "805",
   "SubTopic": "740",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478064/805-740-55-13"
  },
  "r737": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481175/810-10-55-4J"
  },
  "r738": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481175/810-10-55-4K"
  },
  "r739": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "815",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4A",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480434/815-10-50-4A"
  },
  "r740": {
   "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"
  },
  "r741": {
   "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"
  },
  "r742": {
   "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"
  },
  "r743": {
   "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"
  },
  "r744": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "605",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477548/944-605-55-11"
  },
  "r745": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "605",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477548/944-605-55-14"
  },
  "r746": {
   "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"
  },
  "r747": {
   "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"
  },
  "r748": {
   "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"
  },
  "r749": {
   "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"
  },
  "r750": {
   "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"
  },
  "r751": {
   "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"
  },
  "r752": {
   "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"
  },
  "r753": {
   "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"
  },
  "r754": {
   "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"
  },
  "r755": {
   "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"
  },
  "r756": {
   "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"
  },
  "r757": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r758": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r759": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r760": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r761": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r762": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r763": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r764": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r765": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r766": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r767": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r768": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r769": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r770": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "249",
   "Section": "308",
   "Subsection": "a"
  },
  "r771": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r772": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r773": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 8-K",
   "Number": "249",
   "Section": "308"
  },
  "r774": {
   "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"
  },
  "r775": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r776": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r777": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r778": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  },
  "r779": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "SubTopic": "20",
   "Topic": "310",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481569/310-20-50-3"
  },
  "r780": {
   "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"
  },
  "r781": {
   "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"
  },
  "r782": {
   "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"
  },
  "r783": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(6))",
   "SubTopic": "10",
   "Topic": "220",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r784": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Topic": "705",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/705/tableOfContent"
  },
  "r785": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "205",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/205/tableOfContent"
  },
  "r786": {
   "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"
  },
  "r787": {
   "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"
  },
  "r788": {
   "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"
  },
  "r789": {
   "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"
  },
  "r790": {
   "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"
  },
  "r791": {
   "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"
  },
  "r792": {
   "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"
  },
  "r793": {
   "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"
  },
  "r794": {
   "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"
  },
  "r795": {
   "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"
  },
  "r796": {
   "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"
  },
  "r797": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r798": {
   "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"
  },
  "r799": {
   "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"
  },
  "r800": {
   "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"
  },
  "r801": {
   "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"
  },
  "r802": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r803": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r804": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480738/235-10-S50-1"
  },
  "r805": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480738/235-10-S50-4"
  },
  "r806": {
   "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"
  },
  "r807": {
   "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"
  },
  "r808": {
   "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)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r809": {
   "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"
  },
  "r810": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r811": {
   "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"
  },
  "r812": {
   "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"
  },
  "r813": {
   "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"
  },
  "r814": {
   "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"
  },
  "r815": {
   "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"
  },
  "r816": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482662/260-10-50-1"
  },
  "r817": {
   "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"
  },
  "r818": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "275",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/275/tableOfContent"
  },
  "r819": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-18"
  },
  "r820": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-18"
  },
  "r821": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-18"
  },
  "r822": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-18"
  },
  "r823": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "275",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-18"
  },
  "r824": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r825": {
   "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"
  },
  "r826": {
   "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"
  },
  "r827": {
   "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"
  },
  "r828": {
   "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"
  },
  "r829": {
   "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"
  },
  "r830": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481962/310-10-50-4"
  },
  "r831": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "310",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481598/310-20-45-1"
  },
  "r832": {
   "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"
  },
  "r833": {
   "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"
  },
  "r834": {
   "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"
  },
  "r835": {
   "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"
  },
  "r836": {
   "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"
  },
  "r837": {
   "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"
  },
  "r838": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-2"
  },
  "r839": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-2"
  },
  "r840": {
   "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"
  },
  "r841": {
   "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"
  },
  "r842": {
   "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"
  },
  "r843": {
   "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"
  },
  "r844": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "450",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/450/tableOfContent"
  },
  "r845": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483076/450-20-50-1"
  },
  "r846": {
   "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"
  },
  "r847": {
   "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"
  },
  "r848": {
   "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"
  },
  "r849": {
   "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"
  },
  "r850": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "480",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479857/480-10-S50-1"
  },
  "r851": {
   "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"
  },
  "r852": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r853": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r854": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r855": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r856": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r857": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r858": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r859": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r860": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r861": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r862": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r863": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r864": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r865": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r866": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r867": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r868": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r869": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r870": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r871": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r872": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r873": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r874": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r875": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r876": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r877": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(v)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r878": {
   "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"
  },
  "r879": {
   "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"
  },
  "r880": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482685/740-10-50-6"
  },
  "r881": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r882": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r883": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-3"
  },
  "r884": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r885": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r886": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r887": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r888": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-2"
  },
  "r889": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-1"
  },
  "r890": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-2"
  },
  "r891": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479581/805-30-50-4"
  },
  "r892": {
   "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"
  },
  "r893": {
   "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"
  },
  "r894": {
   "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"
  },
  "r895": {
   "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"
  },
  "r896": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "815",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480870/815-30-50-2"
  },
  "r897": {
   "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"
  },
  "r898": {
   "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"
  },
  "r899": {
   "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"
  },
  "r900": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-1"
  },
  "r901": {
   "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"
  },
  "r902": {
   "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"
  },
  "r903": {
   "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"
  },
  "r904": {
   "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"
  },
  "r905": {
   "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"
  },
  "r906": {
   "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"
  },
  "r907": {
   "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"
  },
  "r908": {
   "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"
  },
  "r909": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-3"
  },
  "r910": {
   "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"
  },
  "r911": {
   "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"
  },
  "r912": {
   "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"
  },
  "r913": {
   "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"
  },
  "r914": {
   "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"
  },
  "r915": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "942",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477314/942-235-S99-2"
  },
  "r916": {
   "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"
  },
  "r917": {
   "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"
  },
  "r918": {
   "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"
  },
  "r919": {
   "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"
  },
  "r920": {
   "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"
  },
  "r921": {
   "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"
  },
  "r922": {
   "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"
  },
  "r923": {
   "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"
  },
  "r924": {
   "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"
  },
  "r925": {
   "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"
  },
  "r926": {
   "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"
  },
  "r927": {
   "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"
  },
  "r928": {
   "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"
  },
  "r929": {
   "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"
  },
  "r930": {
   "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"
  },
  "r931": {
   "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"
  },
  "r932": {
   "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"
  },
  "r933": {
   "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"
  },
  "r934": {
   "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"
  },
  "r935": {
   "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"
  },
  "r936": {
   "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"
  },
  "r937": {
   "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"
  },
  "r938": {
   "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"
  },
  "r939": {
   "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"
  },
  "r940": {
   "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"
  },
  "r941": {
   "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"
  },
  "r942": {
   "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"
  },
  "r943": {
   "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"
  },
  "r944": {
   "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"
  },
  "r945": {
   "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"
  },
  "r946": {
   "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"
  },
  "r947": {
   "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"
  },
  "r948": {
   "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"
  },
  "r949": {
   "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"
  },
  "r950": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "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"
  },
  "r951": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479105/946-220-45-3"
  },
  "r952": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(k)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479105/946-220-45-3"
  },
  "r953": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r954": {
   "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"
  },
  "r955": {
   "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>74
<FILENAME>0001663577-25-000314-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001663577-25-000314-xbrl.zip
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M]L**M/?#V[%YU5ZL_)8RZ=&M=, <OZA:%?BA0@5'+,YD*I&%#[3G5**D53P
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M"PR&Y9V8*1'4"+IF7H[AOZX@0ZP!J"^2]YR_AH#H_LB 6#F9+L3%ZFEXY?!
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M3A&Z##)BVDF57K$)[]S0JSG_ 5!+ P04    "  H4&Y;P'@LQ% $  "R$P
M"@   &5X,S)?,2YH=&WM6&UOVD@0_H[$?Q@AM6HE X8T=VUPD8PQ%TL<$&Q.
MS<>-O0Y[LM?.>DG"_?J;]0M'7CB2%JKH=(D$[,O,/#-^9G;6QKGW^[A?KQGG
MMCG$;U!_AN=X8[MOM(MO7&V7R\9@.KP$U[L<VU\;8<+E&73T5(+'8IK!A-[!
M/(D)UXH)#5PJ6-A 012=O5:N!S$1UXR?@=X#2>]EDT3L&H<^Y9**1O\]O\K2
MGM&>'<N ,>A;]MQS1HYE>LYT M,16.>./0+[FVTM/.</&Z=PU9Z#.1F"T1[T
MCPPGMSYR)N;$<LQQ9?WXAF>+N;LP)QYXT^,;ZWR&1<MM62UP;2L/?.?D5->.
M;]ATP1Q.9YX]A)_J<.7F%_T7Q3'OW ;7G _,B>TVI]_&]B68EJ=6NKK>/1B<
MW'251$=Q\<]5)EFX;O0=#G[".?4E2SC<,;D$N:1PLR("8Q"M84[31$A(PGK-
MN7 ]>ZR!P_T6?%#;WD?!S2KI64F<$KY^+_+11T!-HT3$"+!Y 6$BME4"Y0$-
M$%XJ:7R%XQ-=P^AU3R%D$2YL(+C47PDF&7I'>%"OV??^DO!K"F@M9EFF\&Z#
M*(!6&!"E!F.*DB(!YSJB&2,8%6O): CV/>J6[);"- R93S5E00F8T2W!_1<K
MQB7A!"PB@H234JY>&S%.N,](5 H*C$L.MHR AMP1*K :I"N1K0B7(!/82ILR
MT'G: $'7@@0#$3S87FU2I"OTUVLN$5>$TZPYO8_H&DQ?/9*<=1IN(/+L0,3;
M4[J[KU"6_W=_3>6SU"LG&;)!:6ZJC<C[T10S>\MF,V-_T<*+1K_3,MIJPS/;
M0A*S:'VV#]R6RMQ>X>Z/?ZJC> >R;0<\I$J94.$JPNSRD3>1HOB&]H+>K)B@
M,48E4X_X'\9\(!\KNFWEQB8M"DK4:YTO)Y]ZBM 5HD,0X]^?Y1NG3?>_0!O&
ML9#&).<"5FQ)&,>RP7C.AXI3A*F2G0J:*?IH:IE$$<86"Z^J6KB0(I\R+9="
M-5D2L0!7L;Z&F]J&\P'+#3VL;JI>E3-*)JL,(0Y5/Q^K5-9645ZGDI2*''KV
M6&5U.N &E@19O;;1V3HX?_56]Y3QES'8,P=C&RQ[/'9GIN5,?OO:T!OY>&8.
MA]7XU2R_8X%<*NSZNQY<)2*@HNDG4432#)]V]:N1-_R&-Z\,W*I3Q2=1A5HF
M::.\%!C>L-I5*N_J[_9EQ&!]MHFN-]RIZ?-^3<:BW\[:3TY:H[WH;UO C_GK
MG-IC=T)B^KP/>P2?(CTB2H_)Z/M@S@3#9$PQ&Q\W*^+@B%]?! N,0\SR%SOW
MO48FR6W1)W8^%7WB#[I?Y?D#N%N3!^? KEQ[66+MZ$C?;G[M!/S&T^Q):_]_
MFCWC?CL_%_L[3F-3-1D:G-/HEJK8H#G"L^;/N-ZJ)HEEY?4+3>?MRQ(;EBM*
M.3;;@K-LB3T)=B=4M4@[KUOU6MY@[[QNM39PV^J=6_$23KVK^QM02P,$%
M  @ *%!N6X*T,AH<0@  ST\   T   !I;6%G95\P,#$N:G!GW;P'5%-=URZZ
M$1"D@_06I B*B(4BBD1?I8F(H#0%HM*[*%4@6WH' 0$%)4H1%2'2!&D!:=*E
M-^E->D(-)-FYF_?[Z^M[_G.^?XP[_G/O=JP,G3M[K3GGFFL^SUQK1^H@=0+@
MN*:AK0'0T-  /^$_ '4$N (<H-F_]C\/[%]TM/N?]'1TM'0'Z0\>_+,Q'&*$
M&\/!@XS,C(>8]B_X;RS,3"S[_]COY!^/'J"GI:5G8CC(P/1/7]0:@),1Z#G@
M14LC#AS@I*'EI*'6 P@ H*'_4ST:X%\NF@.T=/0'&6 UF.$OE'# ZM/2PDK3
MPQK#=_WA^P =)SW7D=.7#Q[6O\\@[L9])B#^+:/$'P6U/ 9=>,FS#QX%'F+B
MY>,7$)0Z*BUS[+B"HI+R.97S5ZZJ:VAJ:5^[==O0R-C$](ZEE;6-K9V]PV-W
M#T\O;Y\G0<$AH6'A$9$)B<^3DE->O$S-R,S*?I?S_L/'PJ+BDB^E95_+O]75
M-S0V?6]NZ>[I[>L?&!P:GIR:GIF=F_^UL$A8W]C<VMXA[N[MVT4#T-+\Z_6W
M=G'"=AW8GP.&?;MH#GCM?X&3CO[(Z8-<E_49[KL=%C\3P,C]1_S;@MI#$F<-
M\#P/'G4Q\4HJ3$H1]DW[T[+_,\,"_UN6_9MA_V[7,,!"2P-/'BTG@ 0HY(Q(
M&>#_,RTZ[LY?I8[M7/Z[M_UU:6QJ>#J\,SU])"(#MH08!WPMON5&O_HNV^:!
M&8G:/H,?*_!XXQVTC26Z6OI;/]S>^6*,5OX<>]='/[+2)>:4M?6]RP8T=!SV
M%K*>SCJ'(O*'<PZN#"D]>6_MDO%\AOVY\0NBYG8[)1XZXATY\DV4@9(#(1P%
M\R9="^U34=&?7$X>'<Y.LW)K,?W\)C&@AFX@,YL2Q5HP5J\M,'6Y.^'YG:X0
MLY-'@TJT%!=3R:W<MXSL4,_C]7[T?(SV9)+)E.A_RB23\3_2^'U6FAS(XU0@
M\"L5J+V)<V ?Q&TG=:OQ^ DDUDU?J\);?\E1Z7-_EZYW<75URNE,^:1G'8)_
M"7.'<D1:.I5L0 6"(@J1+@AVJWE([G4*E+*H.#=7XJ!?VW+3TTMS0>WPK"G:
MK?'VY\%AAVQE 353V=SLMU%4@)U,J8XC?\';0H>[0<+>]AI1&D'FI=VNI+Q'
M.E$!>C(S\:U\Z(VP_"IBM2 ZNDN7E*<VYSX\=R4N7;)3.#IV:]<990#6\KK!
M79TA6F-VEW*IP$+Z=K4K0UQC;\.MZ'?#CU O*8@&,GTM\21OTP.9>V\%OB5I
MJV?EIT;98Q6Z*("^)J"/<@(/A]\6??Y"E= ?]/3TWERU#J4:G,A' L@'IBYD
M!JO,1@3'/=YEB/-SN9U1_S&TZYFY^5;WI[M7O*-897V>O8X2#M1/NE;\ZW*'
MR_?-,Y\RSW00"K[=.W8^2:H+[;R<L#BB[6';FRY!D ZK%'DSYIW;\&0K_>4[
M^_Y"L_%%P9"6*ZS%,MGIII*/>#AO<YD\ ^@24:)0#Q7 FU&!P=8)D1E($"^*
M]2(@[D8.&W$2=3.=U52"W2J/R2V=BLX*O<0\$M&&-@OH/1/LVJPW/+]-I&13
M 6=_#WE(T7OP]<DQPT0]_)>$O(,O;<6,],7_,(UJ#GOF4UCTG;8PE#E$5!%U
M(;+S]<H?Y[W &5 #W_3478*_OU-6B0K,_Q1)6'^>3@4D2X8PWG[.\"0'(9U
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MK3PWT:6_T>Y(6?]\SQW_$ZT*#[2F=8C*PRWU7*<2"E@^Y;!\.ABI'3 ORDK
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M=*>9GU=^*:GP9]9*]CZ1569CHMLVX6/TOD%X-_&,&..R"?T#&3:VZC)XC=R
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MR8@>]Q2XF1,!"("R 8MJ,@W8U%$*[AHFXZUO/SP,9\(Q=Z0OP2VDB%$,QFV
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MMA$Y>[VPN)MKRW3GG,OT%?C+G[]<=#K?P-.X_]2U[YA)C:9_[X]![WD\[E,
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M\EY:N9DPXIBR,?;F[=+"U4E/9&!'[X;;U! [J6OAY)F5GS9C_FG=*'5/M%G
MV@6%A@%MF3Y DVN[(6^UJZ(''[_ &"^7V<U1]'CQ-M5,[QWR))H13-!Q-)-K
M*QM.T&%CKCF0M=>2-NAS2CA<.&,8)3Z[%F'S@-0]#O.Z4C(:P4P?1S59PR!M
MF5K/MFU ?BMJKP6[V1=9ZCKX29IHMKEI1[&9>+8X>_AO5W;@)71CJN.3[O
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MR6I*J/:>K^E\*#NH%>D%71DM@X1_@>D0IYRQCP!=CVF_((HN:D5[V?4I77'
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MP:(&"MQT""Z#=-F-9KQI'*=L7=[#L;+RP5$=OP+&=12T;J&CU$HG&ZQ$)Z^
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MTPQJZP=257/Y_;TA5  %5"7FXU JY#1!.JJ!W!BMQ&_AW6"N#H0:M0?'2B'
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M"#! Y4;RG[,_'KT8T9_\?U!+ P04    "  H4&Y;&Q1UBG9C  #CG04 %0
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M&4+=C]X_KPJ1F!%$10[T%2^"/,$I/L]>XI-WZH\I%7/V334@VT\KD8'QA=7
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M^Z08" %BA1R9@A:U,&+2B(A[(<9M'C\%^789AX:N0A1T2PT5T#XWAE* R*&
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MU9JF<U.F#X"<:K>L0^QKHJ<2\93 RIN!2ELA.?^\2ZQ?TDL^V 4<$]JXA4T
M]![G_I0C&E*#T)O!*"]LA\R? GHFB=Z<A/,PAG"]J'5B_QX:A;51 *UBY N8
M=,3C5;:+<6[L?@2$LXXZ\P=:S[LC[S#9E,RM[@:HZ^X:)N7:LZVFL_6[<:ZT
MZW9V:MY).AZKN'_7**LOW4*;9_)S$ZRI7!W ?=%/G09MK0J'@(I$:$N]5T)!
MJU1H2RL[+Q(K:%>-5EAHKO/,E&%.*>J,5@:P+8T4<C!HHP>G'4T>-I-5!*8.
M.6I9CV10!!65(%0Z6(4-E9JO,Q,,R91:4F\]U JZ3+4WN6A0JBM)+<D+PJSZ
METTYJ4-^B3%UFGQ4\C*]?1D^\)6:@K+.83@/BL>K)/M4&*KTZU7<SH+-X/N-
M6"WO/::. "G.3VL5-O4D2HAIH5\:/?\;]3>XI,!NZ55D$8[.MA\+',W317/A
MX"PD@T<V:C2P;XHAQY>93'1T<$YOI!4P_)T,?<CJ__E/)]^_^?/Y;/GOZ.IZ
M\;<ENKI;?$"+V\N[V6I^\Q[-SE?SG^>K^>7RQ]=QW-+M@.$%Y_=9@74=EAP>
MV$L>9FVZ,KL/D9",W8VXRNXP_5AQ@GL.K;+]1)S#/]9E?'+U$OEF<.AG@HE]
MCAP5]MR[Q](J"'GS,)0VMT71V@BTK#D=&VR*JC17>]DO"MH':2.INTJRUE44
M(11*M*^%"+S<X:B*AFQ9YYZ5+@15HO.VN>SV*LLOLLU]N=XDLS#,-JGRU(A>
MQ?$U44;P@XNCE/)@>&4!4ER<B%@"/)A[Q2_P,XFJ,:,X^7>"V34_:31[HC?^
M_$,7H^Q47;)LC#,\VVSTP+!N!%BAHA"GRHK=!YR.=RIVG3UI3Q;\T\C[&7<J
M8,L'C -A,/0R(12&:)Q(<[P'17'!PJ!W3I$A:8Y)7WZ!J_^=I](-/<6[L-9V
M?$W[&)<&U[;;J$*;S8^#+6S7/=*RTW1>L [B'+W0G3UUCH&G!1=ZZ"C+[S#1
M#=*Z-;$9UOL@3NF,:I'RI_+8X?KS)(B?"C+O.I'W:;M8=+4+\:XB08H?@A)K
M]R#VY(]P+QN=1-+=W%%G% _(A,:=.YS05[+*K@DO'YB[\AH^HQ3A?==QL.T^
MWWZK3!V@$VI70LZ#Y[@,$L-"W1@#?KLBDV/ZWDBE#69P-!JRO#,J!JM4!:%O
MP0;D7$_D?\5*]+:9W=[A$)/.DS0NZQ<E4_7+5;4S>I:*>M!BZ@C,XBFG2I"N
MM=:2 'DX3U_H6>U\S-"]I^.7>1+X>LIQ"O"Y)H(=DJR1\']T3D1_F^/G((XN
MZCH!E]4ZW2R-V(ARQD*U]:NP,^:7C&,<UK/4QA)\^H[P8LCK6I7UY!F5KKMV
M@#1OXGR=J;C*@VA\7]Y7AM&;RQRRZ\]Y3?A+(!K4RCX=\(2(M:TPS#>DN4Y8
MEU/J>YX.Z=TRS(;DRO"IJ0<N82<5Y()FN"&!E\SD+9?E@*7Y[9P]!C6M;[=T
M/J>T+3,R%3<DB(W#+<L=,R:=0&4M'7\7^TA.U1H"P&(+1RW8K+$"9F5J,G2[
MY-3YS<^7RS')J6YVC.GHFJMI<9ZE!?$^9ZO'9$24%M48WCQUFV3)Z2[S=%=[
M^\_CS4";L4UW05/1I^B7]#EB287D3RS$5TMA),R3/_SSR>F[H^_>GK#ARC__
M\/V[HS_]\.Z(B!3/F#8QG/A?U*AOW"U6&?,PQR0JD-ZIW-X2]TLRDZ4GJ)XE
MEUY,,> TBVRT8[V<,FMM:)0?C5Q8F""@'H/JS/QSK<L8C!M%0*2]VJ31=98^
ME#A_NLY(>Z99QFQS\#;(-2/L41;\T-;:-3EOC>IPB6L+76!N?7LX(6Y"U+AM
M"71,_H-90,_$!("PFV<AQE%Q13Y^X_A5EE.O5XW75S2%P8;+TVPY3NF=[NX@
MUW>\(3 #[UW0BY4%D@2'329=\%2MVD4;C.BK[]']=<TN=YZT0)U-[C:+?!5K
M(FK<QC61N%%]!6LB5W$:I.$>UD2TA@"PV,)1"S9KK( )S9.AVZV)7,UO9C?G
MT-9$^/Z(38$E5QT89'V-(@2XJE%"*PB&:CITXBYQ)5MUZG14"V=G[@X_UV.8
M.H56PQZ%K$OV:.'R[)$*0ILMZ4"*]?(:V69J!)-$-UF)FSUJ"[?[XKZH) .M
M8A,O"R8<&0#JR902A89+?+7< &P!=&[>)01B-@&;I=$UW9LV+1W9&/"Q<F3O
MF&SAR*P-AKBC(8_H7 <+1A#F(GP[Y58(MI:]KJCB*V*JP*NBYE ><E>LP*H,
MHD*'#)!X?..B!=MHQ;QZT-&L7%G.&[3:OF82%BZIYA8:53A1<A1>?8@,#U#-
M=*_T_%M5X_FRJ=%O\4Y$%5]$5(%7L6\H#Y)R"I!ZGDG*=L,*@ZSPR^*990,T
MKD46;T.AYXMQ6C=4M),J@>2>#JF>@'6$:W?"GT$4O9"'\@\XBC=/-(ZSV=NH
M;D#0]=\)*]PQ=\$#19",-*$U=;_=?1ITXNT_)O)#7^ZV#\LIB:#A:T:B@*Z:
MD S$(<]'Y%"UTQ%X+)-MFZ^R#W&:Y7&Y917;ZG+?(_;=509\IT7H'3/E0LBU
MH3%T-'*A.%5,=^E2.D>.(U;7,4N/R0LO"8*$[B'':8D)>/^I:O;[BCMO3$+=
M,=YMI_A5Y#VH<2OS'IYK$^A^B]:-.J3<A\OU&H?E8GWY.62%*.Y(JUZDU'OZ
M_V@6Z4N08%8GH"CS."1MGOXP2Z/^'SA)Q4L]R)-<MH4#OBJ^T1S@,6!&R8?S
M39Z@43V/CG=P_424DT>BL"ZZDJ6LF7IOA3N]@>IZ/O'099AL(A)M^'==O0_%
MQW$-PF7;]?."^6;M%@&L_M2+[_*(P'KFMO[?ZV_\AWCCKZAI[KVE>;AJ:5D&
M>7FPYJ-/8"2R1^@>/\1I2@>F]# 0P^2IU"$P+@"\>&L_#NG80"?<5CQP<T?"
MYOFY*N,8),T=4?-TG>5/['2GZ?XN6VVGMRB,<ZEWK8*=*ICQ_CB\<E;R-JI)
M]9I8(;UW:\8[2>?U.M1M$$=D@*%X&8*4VTHT4HC]>C,]$3 DDN,23DJQY1:Z
M4$@S$\&L#%8WX*R"SS3C4L\.4=!QJ2(%T$%-HH$4()HHH.F94E(%[S1I@F-S
ME5)[PBJ-)*N.%W$1)EFQR;&A_]O=K.N9P#Y>PG  N(M-,/3>DR.*63'=6*'-
MHJ35,@)VX'3W<L.**ZR7F!8"/;O-ZWJ*+(&CNB-V5C1[/H.W,$;1V>76HQQI
M;[JVTH)2TFTT8N'R+*:+SE"K7:?=<,<(#EFJW7R->N7(59;SEP70;71VX_N)
M[(6,T?9QU;JE2[++UPVJWL/A-+SBL7HNQ57)1(]W/G"^76QR$MJK55#F5)7M
M06\9ZV5^+'%()%5;L3L9=+P08E%B<C_NV-""KA)G:5H78?@4EX_C<F?<DZ2Z
M=IWE?H]@ J?U:CZW#+-M4P];EM@T]5VZ&C*N2G!1U#G2RDQBD["[CL0$N.LW
M5)) N@D#/-G$D,HWV>AMAKKKY7"&_HZ\BF13LC FO=V*!3OAF]BIP6GB4T"+
MF8V-^K1KO'9HW32OMSY*VPY%N"J"B_6R/10K<WR4NK,(,,&IEG\C=&%$B?&
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MDYI@R&GNTV1'>_E,HZV X?-DZ$-V,T.HLE0=\CGJ7491W_-^A/Z.@QPMTM=
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M25=LX/7KZJWBR_4:AV7\@G?8]Y?:@+'UKW'/;O=?8@!,))F">FP.0&L)4AI
MW_&K'/^^P6FX7:P)QCB+XK#><+9Z;SIU?R0V.Z7FKUH7*'6-@(VL;2W0>55C
M ]T"N2:[[^T4D@)BYF@ZO@X.3B0>.*[-TS"GF0L7N/K?>=HM9RM>A%[%\27M
M1O"#V]J5\F!X9@%2O%>D$D5?-DI?H3A%W#Z#=YY5:3)Q^M!=1L_->"G&\^SI
M*2[9,F@>/]2W:U]A>AGM;8Z?XLW3<,5 FDNVKT>X3_';[\L1TP'W8Q],.SF
M4_(T0[J+WCWCJ+=20Q^#6/V0+XGAK]B9ZEOBY2-MC?5#2*NL'_.5]V;8I%9>
M9=H0+XHYO=93 ;)WK]U !@PM%<"$:V)K,;3.H(3HP2 ["/&(HV^\N,=ID !:
M,^UI9<%PQP#0/*TA&JA2\<ZF>M"B7O639U'(Y-T7<[!<K%0*@V&4":$\-84)
MCDTS<%H;2U]^39#R40U+4U9M( *&+7)<DEL,JR6_6NP(+9YQ3@979)Q$QS^$
M+EGS!^^$Z=\,12-F,QBK1V>*5V&AY^_F+HT;ZLN[)$I@B&>+U'2%%^L1&U7T
M9:WL?]C=[]CIP4YZAVA>E'?TIN(<1_5PT.XPN%;?W^#+PBWU:$RC#(:E8Q$;
MQVO4!*4M,X(:*_M:&XQ_+TI&Q3?OWKYA=)S_M%PQ+ZI-2UKMLMZ^I'=?-;BJ
M >3IX"6,U'5!PTGN4 J.4O1.OREHA]3[)=P49?;THZT9:,58FA7.NO95,P2Q
MW.E4Z/K<<]:ZH]MKEBIZY^@4M!9[RY7Z$6IJK<ZAU%H=S-3QJ*42#&&E9 A9
MLU""@:^3X+'+)!C,*HEV4_$VC],P?@XF[4ARRF V?P6'K'>!6TV@'#3 ';TO
M3/[2F/#.T=L\"S&.BBORH3^2^7ZX(8-4BQ4]"SVGNPJV;O2V&4Q*8/AHBU38
MB*CU$'U;J-7LKP%ZY^"@$%R7,4G7-0M6K:$>TUYA>M#5+BO1RH['(G[V;FHJ
M^YF-@.'P5.3&\,J9JDIT%'6-CMH<JNW!Y7F'E70,H6750*T^"%ZKW++B\U 9
M/H\5B,?QEZ,MLW+ =:(.0YU!D="ZAUB1B&.OYG1UR-*)WL*00<<[TT8"U2T'
M&2Q 6PFBT=NJV56"_J(<#U0=SJB4=S89H1D#%)7U3A1Z[KF@QYYQL4@O/]/]
MQTU</%8GJS7UKRST7-+(V@V>548E,"2S13KDW.!4>U^SV?SSSL%9&&Z>-NQ>
MENHL?_;TG.-'G!;Q"ZZNV*0NZ"X]&&?"\85-HYT;7.-DK0^&KQ- 2ZX*:TPT
M]1=X(_75JPVYH5RI8.GXM>&RA?%F %):<'("K:_!7=TP$?B.]+ZVN_+A@!]]
M66;A;VR4&UUL<M*-5,NO/P?)!B\?@QR?!06.J!/$ Y9<(OOLXZW .[V\@P_B
MU1Y$O$"5L2/$3!PA]M=C9J59VT:S/">*N!HY5M=-7V7Y&L>F)1A/E.@FW(OU
MQS0NY;>TC#'PNHB@AB]P@%JI*8 J._761DL(;O6"C-F8.8"?G(6QL9^9*;VN
M3]N'/.%S,@, /V#U9Q)6ECA_B4,\NLT*!E[7AU7#G_"1ZQ_I497&',!/?H,_
ML5]&?^I6\75]8A'VA$]+C%0"_L\?W>;U;=T,]FV0ES'= *>#CKOXX;%4'E8S
MZ[G=9[9TH[_/;% ",V>P12KN,]=ZB"D>H9XJJG2!<?#GC*XQC2!?7\$?ZV3
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MJ6JU8T&5ZTMZ 7R\61ANGC9L89 O$4S^G6!)=>%1&Y+[L@V(#'MW2=BS[AZ
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MD*7\^[OW539/J]#OJXZH4&'T-$ZP<XX9%EB$*.]OP=)02A#M.T;Z=,I)*=M
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M.+42RYIA'2=SA5!#-XM&GC*IE'RXB4,&X:FED,?:U^6!*B 6X!>@$GH-OJ8
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MLM9'6Z#W<3HV<X\QZ=KE\E"\.[,N-NC=5;V/@C=S4S& NUP<BK85$[9.Z^.
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M>CKISV(G=)_(Y3A+D]0)/3]<J''724'!MV+W"L3@* P8P&Z:UMN.[:I"VV,
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MGZ>SS]/QDD7,HM0)3#)&[ E@FX\:I(T0*-[5C43(?<R?HH""4=I@L<:KKR0
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MM$Z7S$HC9@>+@-X)XZK;9,[ECXY#=5(^25GL.&10+RH?<I0Z=W3D_(4\^6Y
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M"EPI#;9-3:6F0>8G27$H%YU9*VIQ 9JNY!E7BK^P_WET$D)_\_\!4$L#!!0
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M*LID?O% L7ON8_T?5B^V3!W8H5>[ORQ=KCI6Q7F> #M<</CS&_0SND>J<'Q
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M[+S'T E,'*:KC>%+KL C<VN.%8/UOF#A:RQM@-R)JCW,;E,U>Z(KS\>,81H
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M$PF.I&)JW;<.AJK%U+IG[:C(U7J6RE%5]]-1D2M,S<=1D2LW7:*1L&K=L[%
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MY.29G<22K[C%D'X:[6;(LRADQ3_5AJ/P3!4H.W'"@:SL5YH1A7?R3!!9T;O
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MVE7(1DOK(<E]L=#J-*/4))]-5)R:&%8EGRY3H%4Q' ;Y),<"%8YW.N1W="M
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M])0R+0]EFK/CIY3I?E*F^<+HP$%RP!#85<HTV\81:>WY[DWWRT29BEGG0:=
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M[[LCS7*>KPW0<O\&EA]LS'Z_5'Z9ULION]R!6K!GP)LM!?G-6\W^??+<?9X
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M@8+6E'+(-/?\'85 62&PX@6RKS?IF /G4;% &\;QNGF($(AL@4/Q A0"98-
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MTYF"!<O#>'O@H":_'KBQRD$YFLW:4PCA#5*PX3K <72P'U5.6"-4B,X4+L&
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M30&4I(JUTN<I<AS+"S6VCKW@3_->]P54,2&;D/KD\*K "@(,V1HDAVB*J5W
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MZT%!Y7A-VP;.[%3FYTN@V%,+J-?&+;S/LF L<*+8FMT:*<80G!MWA@7@NU^
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MX??]RR?IPCG53T#KDU["9!G<$HK^6AX-+:@H/EES _#2A,PB"6:7UE!0^$7
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ME[CWJ8G=SQ=9Y^PGKO;GW/MO.K"YJA.4K3QL&"M#<VPXAPTCOL?#@!'?XV'
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M-^SN(T%$3T_R5.(0'DU*DD"R,BYUR-G2P(71Q>$>%ZGNNVA,+R4);-/=9*?
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M'""CS*%V;MIPH]WS9W=$\Y/'Q]=RM56Y+P5/&85DT  @A(X@(?X8 %@2RZ+
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MQP1"Q%9,$+X#SEEPQL%N!:PR=LQ_B.U<*4&FG'T3"1/WJ_,R7<O]P;7WUFS
M)+]>E"'+(DP \A0]2P7R*!4X_=EY.QM=]SI*DUNW.K,Y2-W-1-)+.<EI]>/Q
MEC+$9UL3HAS$7VJ]L3AZ40.=C<$>V@0 ;A]FLO_O-_&WA*\*XI>6;FC$!7A.
MWR8:AJJI^XN-:,T*.V%KJ1)]WS#%YHDI*!$.'D(N)1+8!M4N'P\<7"@M3]^
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MA"":P0&2\G'S,G-6[,L>8DF:.8:M;'Z6%!*7QS$D3U,DRQ<P21%'YO:*\-A
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MM$JE"XODCCP/H(M2)JYO,G<' "%#MP[Z)^"60HY[@)*'7<M)*':_8JCP_QJ
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M0X))4.'3/]>0B9"0@22BYJS3^[84DFOXS]-O2GQO@ON<2[HN_F/#>A[:B$B
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M^@'$2TP'FYM^*>D $>Z5Y(8*\4W\H-\P"H!U>, V1)#')E:9C?/@#7@;ZHP
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MG:%?PP,WJ2@UZ;N9+_+D06_5K!TN1RV)UJQN?%:8Z<A2?VZ@,M>%:#BG3UK
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M&INO?5<*NJWNIAC]KO!98P0:/H;W"]QPR;9,MFZS8M-N_O-N#%]2T-94@UB
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MK<S/0!*+8X+2\9(%?^:*2-!F#60"@[^:M<$?>.ITBVDR9[>OIU-Z!TX]7O[
M=>A\8?='" YE:?<'4IC('KZ]LL_-R3 4)RQ=VS^:KDDE<<!\&/L_KP%  48_
ML4<(@^>YI$OH^M41<7[;:YY^138-SN%EXPN@@[9C/9<W/4G5F_N'P^C> ,T5
MWL [(#3FX0VL$,?]<;O:-B[K1]-\W0'7(CQ".D;$/["8B&0JL.,S=]S'G2'<
MA"Y!,V>78(44)PV*ZE"W+Y56.47S=(708AFHR?, 2=P";_M;QF[!RLF_+L^6
M"C]_4^C)3IQ\K)P <@VL3K7"-4@C)3!,4#:T@;R4^[O^S>AZ='N2<PU15)43
M-2_0:A]N\@RX'[GDFXO,P ?GS.# 6T:9@8DFBA8SUOM\FSMZI,8:$\,;*'(#
MN^TJ)O<&#M6Y9H=EA\-FK?=H[+-\OMZ LXA5R<RDD1VHT&2%+2J!8KH"P6'J
MC+(#;B'%[9\U7[J7^]I%)<U(M?.*> 8I$S=#("\(NOQ17(&5DZ_L2Z^=)==H
M:=Q.G'S,+(%S\(4K$(F7\\L2N*GL;7JA_:&?>DWZ73V"%;)<(;LB4U X ;O3
M<9"&$^"V\Z[DL=0XG%8:*/T>T0=@BHS 5_ !>E/Z9L",[WE6VA$?((6$0.$#
M)/(!LF\%"*;#R8B;5 7JBCE-TP5P$UDL.S1>,@ 9HFSR9$!PA"@3#\!][G>-
M\LNYUF)N!VF69B4^]YBI .?8"_L_BJV1G_WOIK$_1Z?+.7.O\5+Y/<W_0(V3
M2I_ Q['^BVS QS/VMF!$Z<7VPPV&+<OUQ:Q?IV,X D4RX/W+.S-R!%RT,>,F
M^F BR]-')F='P%[$JEAFTQ@S5*-(AO:#"RH<@0V.0'"3:D:.@(L.JX.W,_7D
M<;Q<#-,T2%U$%L<@9>.E IS)L'BV4")O(/,6X>##/[Z>/'*,<GUR.=B%PX^5
M#5@[^\(E<&BJO@LN@8O0ZEVYW!%.YX>5F*GGE%V"(-U3) 0*/R!;CCS,V0^X
ME-[L843SF[/IC-_7NH/H;@!;Y -VVT5,[@:X2..U,I&/SILW;Y*<KQ=@K\$C
MB--H#Z"J9+E6+IR >$Y <-?ZJA/@%D[;6Z,N6CP>'O_IU*_4\7X_16/416BQ
M;-%X&0%KQ"B7M1>0V>G_F2ZOA7F;FYQN-Z IG=./E1<H/($=+PYRD1G_1SZZ
MOW\Y4XYBSF1/UQ$(4C]%:J#H)GYOCLV[?P =M*O+OW?#LR]W]^=&+6:7?_S9
MI9L6XN',%& 4&*9,5NFOVS6:"_7NOT>[LXMZ*\O&I?*LOCS3,=KA.:IP=C^8
MX^"]=\ZX[)T(8D-Y3+W)->$('"Y>+N%0[&MHB/YF&W:3#Q$\DRY#'\)[$>W^
MLUJG3JC1\6A7+B)A7J'H.DXQKY"&'^$EM>GX]:3^=';S=O3TGL[$)KN%BYI9
M0,W''[;CN$@H?) ID\F9KPF789>1SH3&=?N\LMA_S-='<*W"PV@Q4 Z"'(1*
MC2,K[-<M'WGGP179. @K=-NL-0:T\73[YSA&:PS'%]Y!8N\@N-LU2^]@Y=+U
MEZO>X5%]]"=%>W1%#L4R1A.T&H3TO&YR"8+3SAFZ!"NG?W][<'.C\'>24=V)
M\X^56K"=,J9<@!*D-H$H#5]@A<:4/U7@FSP:TEO.H 11C9-8(XB\Z02NR"<4
M'D%FEE5R%FQ+BE-)>G%<J<SI.V&0?E_I1IYS%N%AN102!H4_D /5!AN(V?@#
M;JJ]Y=F3J\5R_V0PB>X.\$6R(/NY0^D:I.X[[]:F]\=_;J@_UTR*]JA;#,4Q
M1_EX28+Z? S>3E03^P,1@8RS._Y9]_CYX/'XZ.TMS0;DQ,<?*S6 \<F8 I\L
M/1#C-%R!%3NDSM*\08M&H_J>GD"05<)ODP[X0(Y D0_(G0=S!R03%8OI]KGN
M7!#J?ZKUF$5]VQK_]AH\7%;D MY]61DVQ6R!E.;0K'AYNU3N9\L6$Z,WGB\R
M <E-_PVU QF:_JXK;U.# ?UV:=SS:;8:NV10+,LS7A[ J4H)@<G:N?H@UP6T
MC.K9^$3X<S-*%:$LX07$2@1@_ >&*TS_Z$/$<C#]7<1UR^K=D7RCT?J[6OY!
M)DF1 4A1[^#W@Z?,@I31BD:'K]P;"5-)7OP,>RGZK"XM1;S&;[\/)07(8? "
MM!%9%92M3]YG&VFNV.)Z9Y7>.^BKVE#4[/?OR^ >X2H(796E(7YD4B+*<A^9
M;^'=ACC95'8*",P.50HG+WU]*4\H_ELJ)YJM;^:S!X\03"$GPW%DM<RG+PU]
M1<N[4??.2XB=Y?M ;DZ%?]ZY<[\WD31#=&R>X6PQNFE<"9.)'-V)+4?+7T6E
MRW>DA0^D<3^:U0-%.-J#RZ&7% *5HT')C]Q,8R(2R,4"OYP)"TB]A( ('GQE
M8R4@5A7BJ2CHXJDD]"49>%I=_ B],4?^ 5:A%2HJJ_BJT,%-[>;Q<*">5H!7
M\-=F_1>VJ" =6 %.:F0=6*:CZT O["7-!?8#P&=N[,PZ%75=%-U;[(G:M#,Z
M %N"SZ)3._*+$3L\U@21#VD BG& K@.#@NWG<*Z] CV@>WWZ\EHZ+W3;P**H
M8B+6 [WZCRY\"G,_BKF?A8$0W V;2W3$8RZ,:^+!Y%5?'.S'G/F9-BZ+>UD>
M#MXF05KY4=V0L/EH#L+?*TM^UVRLK['14PU!_HHASVWJ+)>WTWEG<%H1C>DH
M*W_<PU$I)$,9LDJS9*U6S$[8C4%P7E]R67[L&#KU>*P<55*G*G..FX>JTH!M
M(7FZ2O+O =RRB4A\A5WTKT>E'!]Z"/_@^@,_0[ >&ND_B2M IRI8^A*XFD-
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M2X-?1!NH0'S8;14>,,VZO_6O]37XIZ %L'_[RD$O/3O$#*[/YR(U47C:ZXM
M@X(%S=#MNTGHH]T<?#3XO4!,-*C=_]=0!]\(0S+@1WIH%^J(@.6JL KYV^^U
M7_WWKQ#I"-VW!:\1WY2+J=P\Z4C[?VF:_SM,Y./S!\Q*T&M"ZW&N&])H$21?
MLGC3J=NV)O8(391AS2+X#;@C\'3!(.Q^ZI(UY1]5M#?$@3G['W=9<]"HTR4=
M?AN<.2QX'P':4%\!!?W,8RLKAQ:U8]I0W::G"&S(&=1$&BQA7S%$>:M<NG5^
MV?MY.9B(P[DL=D;H +OX_'KJ!3Z^+CZ]'GCGOJP.GB)SF67B5*O\@VA5JL9\
MV<.RVWXK_RG?W;^)L!EN/@7'MT#/_4G _*RLZG,-7G:[TVL25?##::?>OB2Z
M];OZ_FD3_-MZ([Q(3"'F2P&O$N9K"?.]Q/>&: B2K/_SS:.FL#4AS T5N)>A
M<H.'8L/\)A)W^*O?(OFOCIOZ^[^^30G]+=K,UQ]CVS5@Z= &_'_?V&_Q33X_
MM0+>M0*E\:%6[I8#SL*C!A[2OKB@%H)89Y)-X-!U9G@HQ1?8)1>?(K). )GB
MIES].\#OX6I_0[EW.1$T<:+*X(S0/U\E73^5E*?D=V:^F?E[H[L4^WGTWY%\
M]/C/9?R-4*\S7EMQQAT%E;"]N\W5.B/7X8-_P*.7P='35G?&$T7-7J;T8#8=
MA$>@G!5%Z;\(?[W',(A1=1<87:?),I4!"O-& MDV=O%)J;D>3LUQFI*C4#-]
M<T^=SF_;9W)H17HH-7N0Q&-3<XQBO)VEYMWK_\E(I7SD&B$N-ZW!V$A,%T?W
MDS-I.1R&8J"EJ#487SY+H9B-9MELYGL4I6S^G?C9J@/&:3V]8HS;1_IV-,Q1
M'?B3:1K5<W2-K-:XO,ET5]R-;>K-SB1%A7/UO(IC*[SO+U^YXV5Q/HC%$T^H
MLNYMA=/0I5D\WI\:MT?,[65GV4];%86]?)7#JRF4L?$\R5<RZ$Q,4.]2L,/6
M[$!%8H<X2B^<':Y.QM><U*:O13EME1>3'5*HE>,J5;)6?;^Y:[OM"GW940B'
M41V>);^HCV_%0^.P&:&5)IIR\%!Y"E55#$V3%%],.<B49II1O8\E-=K7WNI=
M8W*TO4'A6T5<C3IM9A-0 $.17!:2\?.[ M%:3]83^(59E$&M;,>8B)J;C38U
MI%1HBFOO]T5A&9JK"'IN#,F>Q@2;K"1[8<^_!^'NQR9<4Z5HIX9\?OCX<O\X
M295P_=5+"D-R,E,O'\WPSJ3Q(DO=4E2T5WTJVC=["6_7S#US_VC,4,-]Q'KV
M:GF7Z]D+ LJ%@$SY7GN97TR?:X=+L1J#@"J[1T"?H;(_BX+8QEP#9XDJ<15)
M,>=/ZX2H#($,7RDX1%6])5C5"\F#1%\Y4*?@7A>P<E-37\$W1IHZ!7^1-*<Z
MV(#!'/ .\]0V!-9;RD"#(X4;(O[?EN+8#%NC*,$IJ:@,=H&>9^.GWBUNCD=/
MMYHAAPZTWK2^;QOJA]?C[[Z+\1@[*61_>;+*\"1?#9S:A>\$W*G_Y33C7PYG
M7PZW_>54V+=;\?C/9?-ED/[E</;E</$O)Y6)(11PHF@JT(DBB=>)-)@0DH(:
M"G1"!6)=4@09#Y"WY_DAGAQ9<[[!5G4#?';D?Z7,VM1X\)T+<2!*+U PNJ9T
MP<T#_IY*!KRO#GXW7-^A*-:585<3I])\:H\)2Y8%"[CXYO/Y\FEV/SUN#"..
MF4]G%U%R9Q'(HY9"PHPM4UMP+IO]-<?)[@1<\_F=<:6(D^/GF_'[7[,G)Q3E
MFE-(! 5ROWW!P*.:"1)&AY@!93V09D $F+@04=C<@EPX5+-5I>U1[>Y)6<HM
MJ1QZF]XUI:X^:VFD+TBJ4B8Y*K N)8;ZW' )J:K,$W9Z+AT^,\OSE"YA&S59
M2R$?4"[72)H)G"E"EC11GXG@=R^BO/B1>P_9+AGG9,EMDYLH,\(*DG>@P A&
MDP67*:8+=8TRZ[U7U:+9LWKG>2E+W7DGG&:#UA8?-F%U%1["32%$3I,41<'_
M-DL/"#0#KTT4-(50YX:-_&,%T@P5_1TCIEIME,+@>2[IDI7@$0A]WM>EH21H
MBQ^EN&1#)">;VGK@&(<5X F[JT+\H'#VYSI8GJ[7G<VLDLV1K/9%X!_/P'-/
M#VRO8-'ESZ?]6JT]"267P#5% 1_R>[V'3F)$I+WCE&/0!FJ:'8H:LF@LPBB9
MA($PI&BKZ78#71"]B:B+Z%YUXE741&(TE\%W3?MB&(]JOK:H#8B#:.( AO0@
MMA=&>"'$MYFHZ,$,Q*VXV/A+3?R=Q'::;SF 754H<6SMX+EY/AM%\*E7%A31
M2#.__;#^=@_SI- 5Q?(L62L'&FA$H&UV$.G<XYEF&\]=?:[.3PZTFG'VF,JY
MK]MED<\]A?X=8)&1U> &'K?S,E#'"@(A,)TUP1).5OR"M"(<PY*DK'$.&<@Z
M[B+$NNO9G1&\',O7,UV_;)CIY*TAOG#MJZ>Q$'JIH4M,F[W2:!^ARF2E$NZC
M^E]0(^$%I<AU4O/TZ'QI2,U^> 0QV05MP8<I!!'I,@L<U$ ^)(G"._+WCG31
M,&3P.9R^%G1S#HF>R\I7SL@9^N$>\N$= N(WY 9\5PNJ &"L]=8U29!)XEB4
M7T186P!6"G:\9RXWJ.# 9]G.$(Z_WP7K->&.U@8'>;?#I+B=7X0,*'%O(N+9
M)'"Y.!7*E#/<XH9+RWAK72L>B39DQB2AVA<& VWNMH.!ON=-U\/R*=TPN(!]
MC8FFSL<3HC,P5,BWR,_M8X<T,'WHM@$N#77PU$(/Q:*A"S:B#E%1OXX<P1#U
MCZ 8H6)I B?*6$!1H2HP0.9%:7T1W:[D)1(E\'N6UED(BOIH//+\4R@P9/BB
MXX5&PQ:WHH(X*FJB8A4>$J_NVV^FS)&U:HAYH*,/0P(8J%,@HQ&IZ'#;/X@Z
M$+U01<UE(\"1$H"$UL&W%5-BH] (-!XAHE609>C%95*U"U'5QH)B:O<6N&;]
M2)"44_#LCN*<46>$COQ %J2IWA8->HLH.;H%?+.0OGN8O$WJAL1M9T%N_[1>
M3ZK/Y08=*?R5?#?Q2"GB!CP4E1B/N4K1L'HZB)A^;)*?EEKT%OC@LH]<U>1G
MT(WI[N$S:+^8JH[=K.I0J"Y,M;$YJC8G3:6)(U'3Q"%ZHRFA?!X#9 J0-2/T
M*<\CX &*>L/W24NJ.JB_,L(E<QI:Z)Z:9K3\,=\567_<L&J/@(N:6 Q0F0Q)
MLX'9+*_&Q*LB&H2]+@(M[ <BPHRT)[4+VA-H&S'$RF(GO?%QZ^B/(H?G ?+4
MFZ%+]Q!4C"2I5V-R)%\+;*KVU9COKAW#&^UV5IE]6>\N3-UQJ^JNY%)W@C(7
MM(7MW)T)B]W3?K9CI\ZUS2)G61,FS?FHW9^$PK&D[MB%+,XC5*(FL/VU% W\
MNN!I#?Y^W78^72E,*]5V02N%4TAO-)OJ/&MP+7ZGE%+8RNEJM4)Q-;;BH:/$
M"6Z> ^Y<,,)]H9RR?F7<C?H<OMDLL1N!?&NRN"?E;@7RF;50?OX#Q8M0?A'*
M__3&WFIEF,O6PQ5J@$-9EW5';!IQ$M&P"\X'1PUK'" +9242T3X_--Y>+MFI
M%CKH,:$I%YP97EN.1^E&+8P),-Y@RGY3<1F1KNGF"BBLW7;*D?ADI=*N0#:B
M44BB%AF43T\7L^NA04GA_5\9V&N!U=7!:_;02HQB'F]M!T.6R_$,M"+>ON,A
MBL^BHGST$9 NH[D!04DTV $T,W1D\1$>!52R\L:BH,D+EYC*0KQ5=D&\':)3
MN3 /!58=6<)MU#"N*MK+\O0^O(TN3^$6M&*/:(M1P.9IW*F0/%O9UO7T\7[B
MM89'15BK% AK>2"L<07"6H&PEMBW]PR,2!L\C*.I;QZ)#,X+W1$X%RB<T3FZ
MT<)F#A+8RF2/C=][6%:N^F/Y8'!QV!G[ #RE=WK_]7^W(798C=@C#CKMZ^9%
MKP61PQ".&(;\^4S5J*Y3MR)1!G[[2BEJ:2MLO-2)CEE!K'/M 14O;X--=^A@
MTP4^]F%Y:SR>LY73:_Z0"4>ALRB)L$@)_O;2 T7GO@?D1.6!/8>&>.$?ULV)
MQ+^V3Y.K-9U,Q5*5^/UE^>ZQ-ZZN!W*S>3W_X(P$.EJ>3.^EFW&'%:*\_MU0
MW@IXO@*>KX#G^_3P?,%S#%<&%K;L*,%(@LTTQ$(4<(WYAT,WL\,/U;J_U>?.
M\[J&=\9MV@]XHKMT>5@_'U\W%K?-EUH":12&NK8Q7K%YOU'& 83NSV,K):[3
MJO L2?FFP@O0OG3(.LXLH@ADW2@SS=.[LTG[4/H 9.T97!27K&.,NO!.EV,8
MGF2IZGL0]H[/S@T>TAZHB/A/.<W:X>K*.RDKWN+J_7KML7VDT1*=M0'U[@J,
M]^7TQ+5<' .GO?O-HBO&O&_/&(UW4G<V8YS>S-L5Z?#Y[4#.B3&B#1+FZ+5)
MU-E,$(XWJ]T.BZQ4-Z"$F'?JT;+_=//GJERM'3_RW][79XKH)R'H)2A[["#:
M2FGWEP#8"9\H%662U!KP!D<G3FC2)%WA2)IC4A3!7QI#*84K]H.HX.@8,SVR
MMZ83B#1O\Y>C5ES35NUIL$#$31)I(;O\ZMJ0*YW7@_H1FT ^OJLAC]&67*>"
MJT2LJ4:?TFC)PSCX'F< I ]1)K&<_<QE)LYT7[ !8,FL!7[(<B5-D1W1;OFG
MH+U=HKV0^(PO[<697NQ/>RQ7)6N^"%WY4)^O=CD(=W60V3Q?= ]&XYNCL]KH
M0YO-A2T5<,O1C68F<7P2&,WE,LGYCJ\KC.;WO&A?TYE)'IXBJY4RR?+O8CJG
M9;3ZBI756]Q$*U$I(*2<,?H#=V@QOJJ&CA556[[^68[/!?[RX+*ZLQHGJD\R
M6$> 34TS?7D3,:N@OD<8)F_K,;6>WXR9(EK_I2C+7\UN$82LECF28]_!HPV5
M]OO^TCX(C6#YQ-X?T?NOS?Y@L)MQIVC@JQF*]:^*EAF>E6*I?+)2!3!J=E<=
M5=1&A@[QE;5LXF&8+ ('K#%^D[USI:\8N*D?NW_CO0! ZAD @ 1@A*$@E3UU
M]GIQJW=/9K-N+2,<$'^<,-<B/,R2 F(;7V/)*NT7!XB"5\!G@ D2Y2HZUV<3
M@V\T9]4H&+1)H$'B7D4*N&T\SY-4S<]63( 04K(00HA8""'57!!"HEPQI[]-
MKF_.#54,'PN6%E!(W$M/ ?.,J<"D0\AXTTAXB=GAA42YKD7W])ZO]V<S1<H-
M-B3N=<4(EP9B*P)QR=-?$SWD/\ELV=3!CL$)Y-*."EYJ[3"?%SI6#7YOB&E3
MPGB JH+=26*BRL .M]Q,\&D3/$XR)FM8M,&8TP=.*RAD#^?8#ZSGNG@4/8OQ
M%</+CGPSO+U_/KD<!-LLJ)$UZFLV2=+5'MH5UHL!7.;-5- \2[)<(*PSN5I$
M$GBD?)PR'5,.U94A^JBNSP5E(!Y G/"VN 6J9T=!H2A,))ZN<UN23J@_3Q6A
M/ZFQ,;$]8V\D2N%'^)(]5YT*5EJ-Y(-!M$B_*6OA@%JKA]52,.I]'3_*LA)3
MM&D"[O?HB6]6P<W<<''O-V#)28V;*)>9 B(:QU!DC0X9C0LLG-+ %C_$2 QV
M_[P3A%S8MN+6L+NAM]<7;BAYQBQO'ZMQD7?%&,"[\6XI#5@T/AQ<%7";&NXV
M;)S]YZB8SN@*+"!-:/6 &UM>'2N5DPY_<K[=!.JUI6?(=UQ4E"'_&[7F&M:J
M5;(<#!"S>2JUUQ RX)#^<,BXE"VA>F)+J+)J"?&-Q_KX4KL8T\&XAJE80I65
MZ_?<:^+P9HVE-X*Z1[2"@D'+<[2"+D5P<L-00^CIL"> M]W<C>.*VDP,H4BK
M]EQW"@$Z&BC/P/!<#$LH6&U&L80J"20S/K!0^7SZ1DE]Z>YML Q'A-W*'JKX
MRN5(J_1<:PK!/I9B2+X:#@<<U2KR#OM/U2J*>)//=+73E9@_U)_P /D6ME&2
M&TLA4E<A^>0&4N09SIL-I S9L/YZT3SFYVJ;E?(QD])CQ^WB>C;.5(TE*[[]
M8N'&TJ>,A($7.O-+\WKISJ8O_<&0X>^\QJQO]6 "BPS0MTMRQY79$#8/QLH/
MQ;X& 87@UWNO:E!;V>V5)EP]":PD5N+*;GN9481WK&5Y^#QQ$+%<H<GJIGA2
M-.,YV(0*Z/3+^,ZZ8FND7]]I[64*!G+6EY>X/).ODGPE,/SK9$6]EG IO9A@
M\NA$S!MM<U?73Z/[$_DP8UO8/T:QS?TF+I)D.9(MAQC"ZVB@G V09BT6HZ09
M*F&\JJ;,Q8Z:#F>;SX0%E/8#09\$\O=^(&%@ T<:=(4%^J<E\?.C#$V_V>>G
MO;Y*E6-21M#:\R.-Q!W>%69C5')]/GTI'3Q/KTY^%^2TF 1R</5VW>7HYE$M
MFC+("T9M"\+A8T1!/813(=F-X^P_DR$+[/1-([(*N]UEM_=535-?<>$4BCN/
M /F"9P%W$Z@(0(]@>08L((D$L]G5U($H#G7( U>*+@[FFCA<J9S//+MQ?GIS
MQSU2\SX["F7[T.5FF-'@X\P&" R%TC1+LIO*;UXGTF!"F+5O0.QK$B HP _(
M@' L?&@OCL ?E $R"F 4.% 9'.Y"R#R4#O1F;2"=T)V+:314IHR#Y?%H(XTP
M.>#T:C!EY"_RTQX\SW->M -KAGMG=#D!%PB+[A%ZP18CZ-W3!L(>_["\U[CG
MWE59Y^JC71]%7]LPBC[&N.[@6>)]X&HD'AMMV^3^K0H1G^W?CY+-BBV9\&$6
M?"88P&XP%EDNF$GUA$T//H,%ITBXV*=,.OT^^8#VK5:-;;^M#C9&Z^W[['$H
M&-LQY\[OL/$>.V3RW*&6XP[SVY5NZON=!$@(&[F>^+E4P&ASC[,1/$SP0- T
M&,+TS^4S3#DJ]J'89\JK+1,=1;3<")5[DVI/]\PM,PK+ F]:7I"+P.R!=5J0
MAAL6XC%]4VC<X"KTIE#B;@,+L!D#"UBLF=)RUXC=AD=)#>O4RS?EX)R.::E"
M=4&O\TQ,[CD3M,&D$L@^S9L_S]>]^\.KPT'T[GB^_.VWD\0HH["539;H?_BL
MJ#3EBR_H-(Q.@U/(EH,"Z31K,KU4QY.^>M+KO7V+!LL(Y?:Z!-_XEE61#<U1
M%*@="@L8FQ85CXBO>*,;P:?SS86^909YU[ F5]BG8)L\V2:*,6,YMQ?@.INC
M$6Z8[(H:?)(P%IW:B;3LFLZ!+BX'_.+@OA;/K@E9:<J&3M0D>JM]Z#)PNG,-
M, 7-!1DW?^\<A7)^YE+ [)Y-O2:>2B0-(Q0O.B-/TGMK@;J9NIC+HV6S?;EX
M/JAL)5!C4$IML[P,/HIOOWE8# %_U''?JOFO!!5J^9SRH:3IAOD*Z\0K^OG-
M9/*D+F9;ED,$I;SB7-#Z E<OJ[Q=-P^>$U"N!@QF]91!C=2Y9E^P?:=_E2LD
M35=)HB^.)46!62])(>KS,=C79@VZ<]!16[GC$5SPX$;A#%WPWJMJ]ZL-Z-9%
M=W!%M=AW<,'MA7A(.(WT+5W.Q@7_ ".&TS+!\O56@@OBTO6J-S-$H_QZ66.[
MO>7B,6WMZJ+V.-Y*F=FL?5=.9]VYS\Q=29_B"E8(9854'??-G'!Q>:Y=/Y^>
MW R'N\()[$[Z[04C1(^/YN**NXBX1K5KPN1%.GJN[H(K'F3P1.T8S,D5SPCV
M(*+/S>V(S^TBH^'MP>DU<UA]WBZ&&8,B^/Q<[N#SSN>0_5QNV;@37NX[IW=O
M<;N-TG:Y?1?HN:P8O6*!L][*),TD]KBC=QWE=*5@E>8;[)Z!_NW5D7"Y?R0]
M#G?@2M<6Z+G2- 9+E4F>W= 'F'MT)$L8C*P#)<&%T9L#)2P0;VE$76?W1X^Z
M0DNW72:+0 F[!]89.S!;3F%B%@_\Q U5[D6@9.>\P^ 0>7"@!+%!3(9 &5=N
ME1#MZ1O#Q67C\:H\%82(%A&D\'5:#WY'3-<P)$7A"9*@UQ)<X1=^4!:@XP=(
MTN: 6H>N2\\'=&.V$PQ0H1+%1OB"!3Y::"0MBX;IOCR?/%&#2HW+)322S,2I
M1,T%H="(:>3L,6M1$F8]2O+WEN2=;Y2D-Q$)=6[H!O "H<_0%V2HT A](L@R
M\"7 MZ0A\/?QFM89_$NAA?B,N [R'IPF,-AT!JC5F2EU*$*AN7U?[1FSO](]
M7^'GI^)S_X\^G$34'?X]L:O/]?!-2-8HPKXQS>'A%D#AK(P9$@S4$ZW.+"P(
M. _!FH AP)[7!6& >P.\*\OJ*R18<"'BBST0822@,0HPI $?Y!H\-P/'(!*2
M3E0 ,4S!IZ29+(E#.%<#?A(\#4X>-#0!L0'^-.KF0TW7"/FI\DLON4=F$4.G
MC9NF[.\"5:K#!Z@:FN2QN@RH<'\0!V## G#/S5. >X'BR'_-X"& #P5B)+V!
M]:+?E<#*_JK^J%+$## C&NCU(U#9YM\T*KZAWN7?__W/WAYQ*(GR\"?1!3+\
M%W@JBB]""ZQ*[.V9\FTHO41MWC#['ZV_EY$9%ZU%=/4-&QHM:0I6!ZY;B\'!
M$4.=^7FF+L%M%:%YJM!\/L$%5"8>[KF/TSK(7T1O,0-+K&M"7QK\(MJ .?%A
MMU5XP#3O_M:_UM?@GX(6P/JW>7CQH1QQ#Z[/YR(U47C:ZXN K,&"9NCVS<L#
MI_7Q;@X^&OQ>("8:%*+_"P3 -R"+#/B1'MH%[OTU8.P/R#COK_[[5XATA.[;
M@M>(;\K%5)](G6X8^L%]OJ$?+87X(RBXB +'",#_?14)Q-]XZ)<*Q#R::2'!
M*1ZEV1QX<8(.A/]8$_'8G^]014!MQ%"_+KMU]!/]ZQ\\DAIH;N)PC@VY U6;
M_0":D#B454T:"H!9M)FJ"5"SDDC92 94+?8[YC-+77F' 09.(6,314\Y8'1$
M=I69?;!+R\*9,Z.+9NOQ^6T:-WT3(5R*L'D8SF4%V6_VV$!IC,XEJ]4J^"\$
M4D!2"'/$R8J9- ,6G*3K*J D;$&XJ0+9;C9=P(L&=R:, 06-@>WAW+=EXH1/
MP]\TTC&-:[T^F52[=?GXOA$WA1,RMS'ZE:8P6Y>%LW7# 0C@597,J^I:=]&%
M=V'=F34!INUK(B,I88YP_6X^Q[&Q"3P)UKY^H(!@9F_%:D6B EXV6+XDR*4U
M@S/^%!F7V>^L!6V*MB(,R<G#6 X[A]W7[OUQ\-3[4&_$NZPMZ25J-^=J906@
MDZXUJA=:[YLIQ3'M8TO?6-ZG>3-;W9%^J+3/)F>5@ZNG*+ZG>="QCKR<@N?9
M% !?*?;X>SAB3Y1>@'3UGXEL,]B)-'@"'_<P%Y#.@E(R!^8"PQHH3*A!105Z
M90/3)PV:K@M=6<CAA#D7$EB TA#[H\BS^T% -]F1 98> '^'D1F3L05=%PT=
M4!C834D Y@BR'19$W388=&"$@*\AIH=K <>[,ZYBIF^"QV>*..B:*P/P[U=!
M)\0W<$B&.8G3LL< (98 0\=EM/7QQO%9J(?71G><*)S%55>WDDX=W''/^^&
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M=^]>^<HX5%&%KG);.O%00N+<&U.KD-7*>O9A-1VJ^UT7JC!!OP_-9 ='=C:
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MF!=,4PY,C"B@Q ;*9H54?P5CQ@<CQW 49PIU\Z<T:'O1>5;IF?JG(8H9P,4
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M>X15P2R"UYGRG,\X2]&[VJ$#%7UY;V@'EVSA\)IG"@QM"T?Y]% M*[8AO*:
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MAOF,J^1'0WQ*_B\'>-]NVC,6SF3&0GHA0D(QZ*8%O8;I(.>L[Q_N"'"!I;?
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M!&0(0SL(.##AG-=$7#1'S_FM0DE^MR!#S#@1);+$40]AZS"2WT_($-Y-Q(@
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M10%<H67ZL7N1(YOK;6"F2,@LXH$G[FVX87[CM7:X%DTHZ9R>F7KK_(?\BZ2
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M8EP#)4-&!J6AIT#+XV(HY-1EE(9^%W%6! U]3D]%R=+O,\)388$LL4#@-P!
M2L*X81T7[?$HY&%7CTY6!J*X/52,*8CH==UQS4'7,(>MK>TV08GHMT"X4C"<
M9O>(B,.32,Y4%0B%MDNCYL,.HRS.&\H0UZ1$]!1CI(X0<;"4XQ4@4X][YV"6
MGXD^KQ^4I;7D>C](4%D@:AO 'G6"-JK=HET@E3A,+0,)\R_)&X[IT*Z5=#!T
M,!D'4RP7_?7ELWO]HAXYI]L05*!4]$6=+63$L9GC BKQG8($6)X'JB!3)J==
MPT.,!Z]FB/=3*OK=1D,J7ULE#M,+0&)5( OE]M!_/Y HAXH^IU^L9DB-CO*+
M-95R1&ZUSHCQ8(FO%50@R#*0*1G]._6"Z&!V8C!YR.CU]OW3@7KT]4>]O0V^
M:19'E)+1D]+(9O= B;B]EJEZ1%D"$D_IZ'<"#7'^)Q&%%Z6CWY3708Z%5-ZG
M5B2AEP#P%9RF4D:6;5<0J=U/+4M#Q*C# [DB(HUB;J.ZB'8\M2PM"U,PQ7(:
MD(1R?5'*]$<'0P=3H!N:B9/^U^WDQ]>SFU\WXTWW@4GKC%).^GQ$L9D]42W#
M54?BF2)J0.:+K$]XIY9F-:B(\4BU+#<<E)/^+8 BG6N:X>HCA6LJB1Q0>)YB
M8\NQD=E#S=+J)0DF/,^7[JM2D!""),99)0IQ1ZH*E9. Q%6" NJLTL'0P13A
MK&:@I1]_/3?/!R?<W9\R"?P*=%4I+7U^AN"LWJK*$A>/<*H(.*W<M+QW846D
MY.=66:_A/>7GWLC:\W3M-[;V EW[[3]U(OT6E27._:[PB*'4]$3/H03==/9T
M]G3V>6>?B9K>/.W]T8[:@GW9I=3T,:7W[X_?-"^]:7;WF;Q?/P(@!Q2VR  L
M90W?<:1%7R"K+'%3+$I.O[LPRTW83' GK;)9+IK67R_)0.-YH!1**T$IPG<1
M<1EONE4V?XLL;-VQ;)E-C2CTMA9ZT7$H+DL5R'ID25Z*-R^6R>JPS?STI;ZI
MT8-H?_I]ZP773OITU4[/>G&8618%@U?[V7 -Z.P9IK^9&"BM,7,/K7M;'_:,
M-N/X_+MXLQD7/=3MV1 RNMEAS!24V=X'T0_BIRHF7=WR?C;0"N.%H)3A 0.R
MXO,>*_EXG>]N:U,6YTY7_'W[Y^;LLEL9B_-Q(7.X?3'<";3["/K3N9S4..5K
MXV[T_7NOJKG4B]D/I+%AYQM"9V=.Y/[X>G/#71R[4K>RV<B%S&8-5_BEV'@X
M_L%VSZ^EC:)L<G;T1W?5^L#0^30#27W'\LZXPI$">=L3#&F7MSW1NV]O>WZ4
M)#R6)!RZ?P:#H\>;XT.=DH03/F^GR#B5M:&.F4&XY'X2]\B4!<#S+)"$C5!S
M4G 4"8X52WL)),2-,SG,#XX[J199&$9!LAD-LNK"+,&$.*5*%($L<4"0BJP1
MHS!)A$E.IO#U.$D(I7/YNVIR$M(JF"*@R,::E!^\*H6RA ?R9 46G2RR J1"
MN95*8P?_6A]8=P^F:K*4'9PL9ZSX=.5MIYG,9LL34T?)G$\,SE,B/ JRE#Y!
MAAOQ%9] U 0@EYJ&0<&V4V!+]"UXXHI $;=&U$K.^J%PVU:.<"(?A<_2>C'2
M1Y$$#0B;@!TEQ=L:!;>$*^)H*\>R@.-EH!;:R+%T7O#[H6L]C Y_'#<>MK;<
MG_*";X%HI>";S.0+\>3EG4 4%*"P&Y8SBK!M05B"(\1GB&<N(4W3 %]H6S2*
MLQW&6;(/E*>L2^8H.?@.8BT_.3B9 Y2ELU^4 Z0 52JSD)!Z/]NMV)8@11R=
MYH$BLD#ABDPTH83@.]Z(C@YF)P:3V"]PQIH1-/5Q:BW,WMAVF\9!<R)TN]??
M[W]>/-ZVMC9^$$&SMLSWO46;0@=#!U.X(-_J?=TVH/-3OT=";':NNEVC#6WG
MT!I@0?!,S>;DY.M+Y^G)-"\>2+JDY$Z"6)5B[R^&V8'31T0(]G1Z@'G!$_3J
M\5I^ S+B?.5=ZLT6;QNFV?Q"XGH"L0\L*1)0%<J%M9MP2 C""<1]2#05B"I%
MQ6ZB(C%D)A [G0HK X6OCL'[C0,C95=50:-=57=5*!<E3R1OX0T$E0-LR1U6
M$VU;=B&3=S! @VQ[JX%7Z73>YJ$!VST3F:?W8^2N6N/[H?&-O?NZZ5J[M&;M
M?/14%-+M<B%FK$B<",)K+) 42@:^JX!(,&1%XE([50::4&3^-L5%I8HBR905
MR3-:1!;P"H5&,=!(3$HM'AL)E[5B$15U"I#42CBBWS8ZJ@/'$@:(XV*"S ).
MJTX[)+:NP%?,T''0&/1^'>(6%M:Y+K7^?'^>/)%DD6XP:!R>"M.%Y)TMWHX(
M+.]N,>8T>6Z!P@.U9,7W?L[&,K<^R7 FKD?3@"!6%VMXXP!(&>>36!KGV]C:
M4\:VG5!\B_I-(H\8J3S@*[S)6&O@'84,O'-X/[7L?I\Z^LO39>MX\K@- 5,B
M(\^;CI</8,/[45]W+9L&4S_--KD0 T\B#WX4WG:=ZKF"]SS!LI.("VP$7()+
M=[Y:ZT*FUL7&UEZA:[_5&F])L1%'+3A6J52U);:Z:MCZ,^S7S,XQ;E7KZH:)
MNX8'*=W-B69WQU?]@[.?G=YN!?#\>7G&':[Z?Q^IG@DW'+%[78BU)^?G1!&!
MH-#KC,I.'IG&%"H^>8J4PJ2K9YDX]B"(0*-)E#NGEQ,NG.4,22J15'R\3/7S
M]NN(I8TG#L/P(N#5(EM=$!BL7/B2>=3J&^T[U^A[O%TU3/"EFVU8M^PZ,CV=
M.P=VCD8VTHF'ENFX]L@;[Z$^-%STT@GL^+V@CI]&ACMN3OK"U8WP]+O;8+F=
MC6/Z2X)0X1 W.=HIT4EKVM" QN;6G@8T-K?V*EW[C:T]+8/9V-HK&TE-2,R*
MJW4\>\*9=TIH3I[ARX_.+[O?'Y)T1R@FK);"L @-_5T +=8F7]W'0D)F"CF/
M$RL#N=#&[U3+I- R M7P&UM[D:[]QM9>HFN_&P?.TOE"7%]0]?F2V*CF% ?#
MH./6S$X=PE.S;0W@N:6;3L/6.[!NF+J)6<2;$^7K-[XEMK_R9_V=#>H<Z.8C
MXT#[V6A#OVD-+4/ 4I$2!,789L3W_ (+6$FDIED5UR>E("(AM4W)4+00<9&B
M %&D%RD[J2V2KEU5XA8:O PDK4A2O/>L-]*:MBK-@=AEL5R2/>)XBJ@!3MMP
M:MYQR-P]@D,;C5;'HT +51M8R(*=Z'X[QI;(]R]:=X_&G;Q;B7GA67EFK1Z:
M%Y6,F$TOQ*15B1,!D#.HTI-IIS"08,2JY/49.#N,@F&GP)!LM9*SE/ L$+CJ
MDH3>.![2FJTTQV+79'%)X,C+2&0.:-R&*X/KZ\@ SJ'N0.=FGJUX"=WFA/_Y
M>'IS/OAY]H/?V8"LWU\3,%V]C7,/QY[Q:KD]:%/!B-W^0NQ6C;PKJ0A4F;9=
MW#$8))BN6@:>WZ5N\D#F*1IV# V)MJM&GD7# 8ZCKDRUIJM&DVAV3QB7)(XX
MD*1R0-**I(0CL%UK"VD%SLC&)22XR:/A=?MQ_,"TTYP<W_YYN.A^E[6NLLV9
MFK,Y4*3';&<QEB@YD0W05-K/IN*3A@9)-K?VM!!E<VM/"U%V[=Q9.&8TECC@
M4>TQD]AA)LQ'$YB<QZ_M_JCCE>CB6MP3R^J@E;KUDQUOK7ZG.>'-NGAA7DE/
MYR1V5S7\H:L4Q&GH"%VK_;C?0D9X!Z%BOC3D^T.YK^,;MV=&7Q%FHL:2M_T4
M-,")188D"#BS*1#+.IHUMJ3@!]WEK=KEDFJ5Z"YOU2Z75!5%=_DMFPY+E@)Q
M0&DK+(6U#H"Z+C<@6$2G:;!<HSEPKXXGHY^WS8%S=7H^T=EQ<Z*(WVSUJ_M'
MES=7%[_6U%\PX4^@B6;D-Y?4.P/#-!S7SF7$OQTO>&6SBS&FR6EBD(#P0&"K
MNV^@NT^\^_&7_AI+S!3#"QP0--K.< <PD'35KW$Y^(E950.:1-,_*JG+S F$
M^%:6&I<A RB*.U$6@"K)M 9S*Q7"TG:3=[(%O*8!I4+M'[*(2XA<KS5)%S<U
M#CII ;%FFY,_N.Z!=#!T,-D&L]:C5-9YE-/*4<=I#H?LD&U.=*?WK7=^-9[8
M6T)8L#Z7?#H!QO!FP/S51W-X%V=%6J-AOK6%>)!<AG0U!V$%QK9N0 I:*IEY
MEX*A # D.)1<%O[M)% (/. 4:DQ694P2ZX=$_S)#.'8.BB7/0N& K%(&LYU
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MLB  12FWG(1"HC!()'E^66X/$J$!))$"8T> D>S_9;AI2 ,-GL:)JO, *5?
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M71)RN7RO2TH5IY;)>Q2*') X#K!JD9&<V 7/Z])3=$2A(R&X+)/W,.0 KW)
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M0?;LK5^N<6OU.\W)74?C'-LZ>>S)VY&>-[7 _)>BIPRS4'V[5OMQOZ4[L(/
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M(O,3*-IV_0!-N./6LI1I1-QL(XNN6((0>HSN#."B8T]:EF*/2!.-TP O%IF
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MX=U/LTTNQN(D)R@4>2#(U=UNT#TOW- D+OI1@59H"2?=^:*E/2D**Y*7X:A
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MX]GEY%EZU*GR[^@*@]VLP']VZ:P@OKA0("_;%-61;KBL)@HN^N$,X.&@=3L
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M(2F%!>V!Y$H0#7#KPZ>Q( XLO24J<*?EGV9TG0%I-)(E\]UN=,D%,[B+S5)
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M''//=\7%=G'';13!='^*#XX"#K;&.AHY]]7.T2RFZ70.4$W_62K3*%NR:N:
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MW+"GN+V1'_I)BJ=(47@#;]=](_7PJ6,W[4\/'Z9J*NLXJWJ^[UL'GQMGOEM
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MTB@0P$8<9M(JD;I-<CV7,R%XY@$6EA>@&;KA0$ZC-#V!,?%]"4R9MX\. OP
MW&N8IQ"$X8*#+%\G?R\<?U]H5'S]_)1!\'!_G#TY=J="3(&$'8/?WD=#%70-
MR. >B&3/BR8HO\5/+M'N%.)LX=NL)/ZI\HHG &3X1@'+?<!+BX:%RMTE9K#
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M47H6.W!?39FP"I$B;61@6<.$GXFP&,4^6>@*&WB8+K@.B10*Q$/$)[*!P;_
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MBI4>HE15[ NOKAW0DXW:\0^OZ=.^8(@-E&N(J]+)B&^&ZKS>R*Y'\7LL^[U
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M687!JB:S#6<R+^3JU=.B+PU^QUY$;F4K(?S_UC>-/_X+4$L! A0#%     @
M*%!N6\KF-*V\!@  C",   H              ( !     &5X,S%?,2YH=&U0
M2P$"% ,4    "  H4&Y;SA!.M+T&  "A(P  "@              @ 'D!@
M97@S,5\R+FAT;5!+ 0(4 Q0    ( "A0;EO >"S$4 0  +(3   *
M      "  <D-  !E>#,R7S$N:'1M4$L! A0#%     @ *%!N6X*T,AH<0@
MST\   T              ( !01(  &EM86=E7S P,2YJ<&=02P$"% ,4
M"  H4&Y;FCY5J(,2  #;T0  $0              @ &(5   :7%S="TR,#(U
M,#DS,"YX<V102P$"% ,4    "  H4&Y;3S0,PEH4   O[@  %0
M    @ $Z9P  :7%S="TR,#(U,#DS,%]C86PN>&UL4$L! A0#%     @ *%!N
M6\R@,#YM.P  /N0# !4              ( !QWL  &EQ<W0M,C R-3 Y,S!?
M9&5F+GAM;%!+ 0(4 Q0    ( "A0;EL;%'6*=F,  ..=!0 5
M  "  6>W  !I<7-T+3(P,C4P.3,P7VQA8BYX;6Q02P$"% ,4    "  H4&Y;
MVP$T+.1,   8-@4 %0              @ $0&P$ :7%S="TR,#(U,#DS,%]P
M<F4N>&UL4$L! A0#%     @ *%!N6Q1$,C7B( ( *OH@ !,
M ( !)V@! &EQ<W0Q,'$S7S Y,S R-2YH=&U02P4&      H "@!O @  .HD#
#

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>iqst10q3_093025_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/20250930"
  xmlns:dei="http://xbrl.sec.gov/dei/2025"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:us-gaap="http://fasb.org/us-gaap/2025"
  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-20250930.xsd" xlink:type="simple"/>
    <context id="From2025-01-01to2025-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_dei_FormerAddressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:FormerAddressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-11-14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2025-11-14</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-07-012025-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </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="From2024-01-012024-09-30">
        <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="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>
            <instant>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31_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>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2025-03-31</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30_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>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2025-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </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_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>
            <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="AsOf2023-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_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_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>
            <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_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>
            <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="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31_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>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-03-31</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30_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>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-04-012025-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2025-04-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </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_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>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_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>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_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>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="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </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_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>
            <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="AsOf2024-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_ThirtyOneCustomersMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:ThirtyOneCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:TwentyTwoCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:NoBadDebtRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:NoBadDebtRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_TwentyFiveCustomersAccountsReceivableMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:TwentyFiveCustomersAccountsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ElevenCustomersAccountsReceivableMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:ElevenCustomersAccountsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:LargestCustomerAccountsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">IQST:MajorCustomersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">IQST:LargestCustomerAccountsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_us-gaap_VehiclesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_us-gaap_VehiclesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:VehiclesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_GasRegulatorMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_GasRegulatorMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_InterconnectionAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_InterconnectionAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_TotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_TotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_GasRegulatorMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_custom_GasRegulatorMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:GasRegulatorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_InterconnectionAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_custom_InterconnectionAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:InterconnectionAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_TotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_custom_TotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PromissoryNoteSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_PromissoryNoteSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_PromissoryNoteSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_PromissoryNoteQXTELTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_PromissoryNoteQXTELTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PromissoryNoteEightMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_PromissoryNoteEightMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_PromissoryNoteEightMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteEightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PromissoryNoteNineMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_PromissoryNoteNineMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_PromissoryNoteNineMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteNineMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PromissoryNoteTenMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_PromissoryNoteTenMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_PromissoryNoteTenMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_FinancingLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FinancingLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_PromissoryNoteThirteenMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThirteenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-07-01_custom_FinancingLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FinancingLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-07-01</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PromissoryNoteThirteenMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThirteenMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_FiveNotesPayableSettlementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:FiveNotesPayableSettlementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_NotesIssuedJuneThroughOctober2024Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssuedJuneThroughOctober2024Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_ThreeNotesPayableSettlementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThreeNotesPayableSettlementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:FourNotesPayableSettlementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember188704937">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FourNotesPayableSettlementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</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_NotesIssuedApril2023Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssuedApril2023Member</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_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="From2025-01-012025-09-30_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-07-01_custom_GlobetopperLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-07-01</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</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="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_ConvertibleNotesPayable2025Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2025Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_ConvertibleNotesPayable2025Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2025Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-02-26_custom_Feb26ThirdPartyLoanOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-02-26</instant>
        </period>
    </context>
    <context id="From2025-02-262025-02-26_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>2025-02-26</startDate>
            <endDate>2025-02-26</endDate>
        </period>
    </context>
    <context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-26</startDate>
            <endDate>2025-02-26</endDate>
        </period>
    </context>
    <context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneFirstPaymentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneFirstPaymentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-26</startDate>
            <endDate>2025-02-26</endDate>
        </period>
    </context>
    <context id="AsOf2025-02-26_custom_Feb26ThirdPartyLoanTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-02-26</instant>
        </period>
    </context>
    <context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-26</startDate>
            <endDate>2025-02-26</endDate>
        </period>
    </context>
    <context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFirstPaymentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoFirstPaymentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-26</startDate>
            <endDate>2025-02-26</endDate>
        </period>
    </context>
    <context id="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFourPaymentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanTwoFourPaymentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-26</startDate>
            <endDate>2025-02-26</endDate>
        </period>
    </context>
    <context id="AsOf2025-03-04_custom_Feb26ThirdPartyLoanOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:Feb26ThirdPartyLoanOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-03-04</instant>
        </period>
    </context>
    <context id="From2025-03-042025-03-04_custom_March4ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March4ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-03-04</startDate>
            <endDate>2025-03-04</endDate>
        </period>
    </context>
    <context id="AsOf2024-10-31_custom_M2BSPATranche1OutstandingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1OutstandingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-10-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2024-10-31_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>2024-10-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2024-10-31_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>2024-10-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_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>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</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="AsOf2025-09-30_custom_OneNoteholderConvertibleDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:OneNoteholderConvertibleDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_SecondNoteholderConvertibleDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SecondNoteholderConvertibleDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_custom_SecondThirdPartyConvertibleDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SecondThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_SecondThirdPartyConvertibleDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SecondThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_June2024February2025TwoConvertibleNotesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:June2024February2025TwoConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:June2024February2025TwoConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</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_M2BSPATranche1OutstandingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1OutstandingMember</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="AsOf2024-01-24_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="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="From2024-01-242024-01-24_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="From2024-01-012024-12-31_custom_M2BExtensionMember_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:M2BExtensionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_custom_M2BExtensionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:M2BExtensionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_M2BExtensionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:M2BExtensionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_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>2024-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-12-31_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>2024-12-31</endDate>
        </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="AsOf2024-07-10_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="From2024-07-102024-07-10_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="AsOf2024-03-07_custom_July10ThirdPartyLoanThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-07</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="From2024-08-302024-08-30_custom_July10ThirdPartyLoanThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-08-30</startDate>
            <endDate>2024-08-30</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_September16ThirdPartyLoanFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourMember</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_September16ThirdPartyLoanFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-15</startDate>
            <endDate>2025-07-15</endDate>
        </period>
    </context>
    <context id="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourSecondMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourSecondMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-16</startDate>
            <endDate>2024-09-16</endDate>
        </period>
    </context>
    <context id="AsOf2024-10-15_custom_October14ThirdPartyLoanFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-10-15</instant>
        </period>
    </context>
    <context id="From2024-10-152024-10-15_custom_October14ThirdPartyLoanFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-10-15</startDate>
            <endDate>2024-10-15</endDate>
        </period>
    </context>
    <context id="From2025-07-152025-07-15_custom_October14ThirdPartyLoanFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-15</startDate>
            <endDate>2025-07-15</endDate>
        </period>
    </context>
    <context id="From2024-08-302024-08-30_custom_October14ThirdPartyLoanFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:October14ThirdPartyLoanFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-08-30</startDate>
            <endDate>2024-08-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-10-15_custom_December6ThirdPartyLoanSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-10-15</instant>
        </period>
    </context>
    <context id="From2024-12-062024-12-06_custom_December6ThirdPartyLoanSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-12-06</startDate>
            <endDate>2024-12-06</endDate>
        </period>
    </context>
    <context id="From2025-06-042025-06-04_custom_December6ThirdPartyLoanSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-06-04</startDate>
            <endDate>2025-06-04</endDate>
        </period>
    </context>
    <context id="AsOf2024-12-06_custom_December6ThirdPartyLoanSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:December6ThirdPartyLoanSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-06</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_PreSplitAuthorizedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:PreSplitAuthorizedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-05-02">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2025-05-02</instant>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_DebtSettlementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:DebtSettlementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </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="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:CEOAndCFOSalaryPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</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="AsOf2025-07-07_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>2025-07-07</instant>
        </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="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="From2025-01-012025-09-30_custom_SeriesDPreferredIssuanceMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:SeriesDPreferredIssuanceMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_RelatedPartyOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_RelatedPartyOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_VehicleLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:VehicleLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-05-292025-05-29_custom_GlobetopperLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-05-29</startDate>
            <endDate>2025-05-29</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_GlobetopperPurchasePriceMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperPurchasePriceMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-07-01_custom_GlobetopperLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:GlobetopperLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2025-07-01</endDate>
        </period>
    </context>
    <context id="AsOf2025-07-01">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2025-07-01</instant>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_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>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </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="From2025-07-012025-09-30_custom_TelecomMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_custom_FintechMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:FintechMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_us-gaap_CorporateMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_custom_IndustrialEliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_TelecomMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_FintechMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:FintechMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_us-gaap_CorporateMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_custom_IndustrialEliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-07-012025-09-30_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>2025-07-01</startDate>
            <endDate>2025-09-30</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="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-09-30_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>2025-01-01</startDate>
            <endDate>2025-09-30</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="AsOf2025-09-30_custom_TelecomMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_FintechMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:FintechMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_us-gaap_CorporateMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_custom_IndustrialEliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_TelecomMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:TelecomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_us-gaap_CorporateMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_custom_IndustrialEliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:IndustrialEliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2025-09-30_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>2025-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-12-31_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>2024-12-31</instant>
        </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="From2025-01-01to2025-09-30" id="Fact000003">false</dei:AmendmentFlag>
    <dei:DocumentFiscalYearFocus contextRef="From2025-01-01to2025-09-30" id="Fact000004">2025</dei:DocumentFiscalYearFocus>
    <dei:DocumentFiscalPeriodFocus contextRef="From2025-01-01to2025-09-30" id="Fact000005">Q3</dei:DocumentFiscalPeriodFocus>
    <dei:CurrentFiscalYearEndDate contextRef="From2025-01-01to2025-09-30" id="Fact000006">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:EntityCentralIndexKey contextRef="From2025-01-01to2025-09-30" id="Fact000007">0001527702</dei:EntityCentralIndexKey>
    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2024-12-31"
      id="xdx2ixbrl0094"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetAcquisitionContingentConsiderationLiabilityNoncurrent
      contextRef="AsOf2024-12-31"
      id="xdx2ixbrl0116"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2025-09-30"
      id="xdx2ixbrl0121"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LoansPayableToBank
      contextRef="AsOf2024-12-31"
      id="xdx2ixbrl0127"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2025-09-30_custom_PreferredClassCMember"
      id="xdx2ixbrl0169"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-12-31_custom_PreferredClassCMember"
      id="xdx2ixbrl0170"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-12-31_custom_PreferredClassDMember"
      id="xdx2ixbrl0180"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2025-07-012025-09-30"
      id="xdx2ixbrl0269"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl0271"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainLossRelatedToLitigationSettlement
      contextRef="From2025-07-012025-09-30"
      id="xdx2ixbrl0279"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainLossRelatedToLitigationSettlement
      contextRef="From2024-07-012024-09-30"
      id="xdx2ixbrl0280"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainLossRelatedToLitigationSettlement
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl0282"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0351"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0361"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0364"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0365"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0366"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0369"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0370"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0372"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0374"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0375"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0376"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0379"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0380"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0381"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0384"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0385"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0387"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0389"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0390"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0391"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0394"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0395"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0396"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0399"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0400"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0401"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0402"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31"
      id="xdx2ixbrl0403"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0404"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0405"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0406"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0409"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0410"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0411"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0412"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0413"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0415"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0417"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0419"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0420"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0421"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0422"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0424"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0425"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0426"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0427"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0428"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0430"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0434"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0435"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0436"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0437"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0441"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0451"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0454"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0456"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0457"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0460"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0462"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0464"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0466"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0467"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0469"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0470"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0471"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0474"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0475"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0477"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0479"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0480"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0481"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0484"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0485"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0486"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0489"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0490"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0492"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0494"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0495"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0496"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0499"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0500"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0501"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0504"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0505"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0507"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0509"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0510"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0511"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0514"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0515"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0516"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0517"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0518"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0519"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0520"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0521"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0522"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueReverseStockSplits
      contextRef="From2025-04-012025-06-30"
      id="xdx2ixbrl0523"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0524"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0525"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0526"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0529"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0530"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0531"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0532"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0533"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0535"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0537"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0539"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0540"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0541"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0542"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0544"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0545"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0546"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0547"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0548"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0550"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0554"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0555"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0556"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0557"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0561"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0571"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0574"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0575"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0577"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0579"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0580"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0582"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementofDebt
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0584"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementofDebt
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0585"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementofDebt
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0587"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0589"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0590"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0591"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0594"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0595"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0597"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0599"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0600"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0601"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0604"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0605"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0606"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0609"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0610"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0612"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0614"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0615"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0616"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0619"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0620"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0621"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0624"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0625"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0627"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0629"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0630"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0631"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0634"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0635"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0636"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0637"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0638"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0640"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0642"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0644"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0645"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0646"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0647"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0649"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0650"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0651"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0652"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0653"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0654"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0655"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0656"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0659"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0660"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0661"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0662"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0664"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0665"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0666"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0667"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0668"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0670"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0674"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0675"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0676"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0677"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0696"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0706"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0709"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0710"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0711"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0714"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0715"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0717"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0719"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0720"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0723"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0724"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0725"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0728"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0729"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0731"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0733"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0734"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0737"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0738"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0739"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0740"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0741"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0743"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0747"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0748"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0749"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0753"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0765"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0766"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0767"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0770"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0771"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0773"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0775"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0776"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0779"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0780"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0781"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0784"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0785"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0787"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0789"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0790"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0793"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0794"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0795"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0796"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0798"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0799"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0801"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0803"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0804"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0805"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0807"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0808"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0809"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0810"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0811"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0812"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0813"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0814"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0817"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0818"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0819"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0821"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0822"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0823"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0824"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0825"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0827"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0831"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0832"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0833"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0837"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0849"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0850"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0851"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0854"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0855"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0857"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0859"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0860"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0863"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0864"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0865"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0868"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0869"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0871"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0873"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0874"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0877"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0878"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0879"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0882"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0883"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0885"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0887"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0888"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0891"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0892"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0893"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0894"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0896"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0897"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0899"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0901"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0902"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0903"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0905"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0906"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0907"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0908"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0910"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0911"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0913"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0915"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0916"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0917"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0919"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0920"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0921"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0922"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0923"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0925"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0929"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0930"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0931"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0935"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl0968"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GainLossRelatedToLitigationSettlement
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl0975"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl0983"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1010"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfNotesPayable
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1026"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsForProceedsFromOtherLoansAndLeases
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1028"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1034"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1037"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromStockOptionsExercised
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1040"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromPaymentsToMinorityShareholders
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1050"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1055"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1056"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1074"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedAsDividend
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1080"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1083"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1088"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CashlessWarrantsExercised
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1094"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1098"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2025-01-01to2025-09-30"
      id="xdx2ixbrl1100"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockPayableForAcquisitionOfSubsidiary
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1110"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1113"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:UndiclaredDividendOnSeriesDPreferred
      contextRef="From2024-07-012024-09-30"
      id="xdx2ixbrl1151"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:UndiclaredDividendOnSeriesDPreferred
      contextRef="From2024-01-012024-09-30"
      id="xdx2ixbrl1153"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-12-31_us-gaap_VehiclesMember"
      id="xdx2ixbrl1223"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2025-01-012025-09-30_custom_GasRegulatorMember"
      id="xdx2ixbrl1242"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2024-01-012024-12-31_custom_GasRegulatorMember"
      id="xdx2ixbrl1252"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteTwoMember"
      id="xdx2ixbrl1309"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELMember"
      id="xdx2ixbrl1314"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteThreeMember"
      id="xdx2ixbrl1319"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteFourMember"
      id="xdx2ixbrl1324"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteFiveMember"
      id="xdx2ixbrl1329"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteSixMember"
      id="xdx2ixbrl1334"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteQXTELTwoMember"
      id="xdx2ixbrl1340"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteEightMember"
      id="xdx2ixbrl1345"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteNineMember"
      id="xdx2ixbrl1350"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteTenMember"
      id="xdx2ixbrl1355"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteThirteenMember"
      id="xdx2ixbrl1360"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermDebtNoncurrent
      contextRef="AsOf2024-12-31"
      id="xdx2ixbrl1373"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2025-09-30"
      id="xdx2ixbrl1386"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2024-12-31"
      id="xdx2ixbrl1387"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-12-31_custom_ConvertibleNotesPayable2025Member"
      id="xdx2ixbrl1416"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2025-09-30"
      id="xdx2ixbrl1430"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-02-262025-02-26_custom_March7ThirdPartyLoanOneMember"
      id="xdx2ixbrl1456">1601-02-26</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      id="xdx2ixbrl1753"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      id="xdx2ixbrl1754"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      id="xdx2ixbrl1755"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      id="xdx2ixbrl1801"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      id="xdx2ixbrl1802"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      id="xdx2ixbrl1803"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1839"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfessionalFees
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1850"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfessionalFees
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1851"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LegalFees
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1856"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LegalFees
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1857"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1861"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      id="xdx2ixbrl1866"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1867"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1868"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1869"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-07-012025-09-30"
      id="xdx2ixbrl1870"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1873"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1874"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1875"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1881"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1887"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1893"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1897"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1898"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1899"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1903"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1904"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1905"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      id="xdx2ixbrl1926"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1927"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl1929"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1965"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfessionalFees
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1976"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LegalFees
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1983"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1989"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1993"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl1994"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1995"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl1999"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2000"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2001"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2007"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2012"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2013"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2023"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2025"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2029"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2030"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2031"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2043"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2049"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      id="xdx2ixbrl2052"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2055"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2061"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfessionalFees
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2102"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfessionalFees
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2103"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LegalFees
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2108"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LegalFees
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2109"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2114"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2119"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2120"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2121"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2125"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2127"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2133"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2145"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2149"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2150"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2151"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2155"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2156"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2157"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2161"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2162"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2163"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      id="xdx2ixbrl2184"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2185"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2187"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2223"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfessionalFees
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2234"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LegalFees
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2241"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2247"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2251"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2252"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2253"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2257"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2258"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2259"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2265"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2270"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2271"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2281"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2283"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2287"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2288"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2289"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      id="xdx2ixbrl2293"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      id="xdx2ixbrl2294"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2295"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2307"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2313"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      id="xdx2ixbrl2316"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2319"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl2325"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_us-gaap_CorporateMember"
      id="xdx2ixbrl2360"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember"
      id="xdx2ixbrl2361"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember"
      id="xdx2ixbrl2391"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_custom_EliminationMember"
      id="xdx2ixbrl2427"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31_custom_EliminationMember"
      id="xdx2ixbrl2463"
      unitRef="USD"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2025-01-01to2025-09-30" id="Fact000013">10-Q</dei:DocumentType>
    <dei:DocumentQuarterlyReport contextRef="From2025-01-01to2025-09-30" id="Fact000014">true</dei:DocumentQuarterlyReport>
    <dei:DocumentPeriodEndDate contextRef="From2025-01-01to2025-09-30" id="Fact000015">2025-09-30</dei:DocumentPeriodEndDate>
    <dei:DocumentTransitionReport contextRef="From2025-01-01to2025-09-30" id="Fact000016">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2025-01-01to2025-09-30" id="Fact000017">001-42644</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2025-01-01to2025-09-30" id="Fact000018">IQSTEL Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2025-01-01to2025-09-30" id="Fact000019">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2025-01-01to2025-09-30" id="Fact000020">45-2808620</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2025-01-01to2025-09-30" id="Fact000021">300 Aragon Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2025-01-01to2025-09-30" id="Fact000022">Suite 375</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2025-01-01to2025-09-30" id="Fact000023">Coral Gables</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2025-01-01to2025-09-30" id="Fact000024">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2025-01-01to2025-09-30" id="Fact000025">33134</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode
      contextRef="From2025-01-012025-09-30_dei_FormerAddressMember"
      id="Fact000026">954</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2025-01-01to2025-09-30" id="Fact000027">951-8191</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="From2025-01-01to2025-09-30" id="Fact000028">Common Stock</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2025-01-01to2025-09-30" id="Fact000029">IQST</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2025-01-01to2025-09-30" id="Fact000030">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityCurrentReportingStatus contextRef="From2025-01-01to2025-09-30" id="Fact000031">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2025-01-01to2025-09-30" id="Fact000032">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="From2025-01-01to2025-09-30" id="Fact000033">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2025-01-01to2025-09-30" id="Fact000034">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2025-01-01to2025-09-30" id="Fact000035">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityShellCompany contextRef="From2025-01-01to2025-09-30" id="Fact000036">false</dei:EntityShellCompany>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2025-11-14"
      decimals="INF"
      id="Fact000037"
      unitRef="Shares">4299375</dei:EntityCommonStockSharesOutstanding>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000045"
      unitRef="USD">2259432</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000046"
      unitRef="USD">2510357</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000048"
      unitRef="USD">23979191</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000049"
      unitRef="USD">57158967</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:InventoryNet
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000051"
      unitRef="USD">30658</us-gaap:InventoryNet>
    <us-gaap:InventoryNet
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000052"
      unitRef="USD">30658</us-gaap:InventoryNet>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000054"
      unitRef="USD">668177</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000055"
      unitRef="USD">630715</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:PrepaidExpenseCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000057"
      unitRef="USD">2900271</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000058"
      unitRef="USD">2684349</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000060"
      unitRef="USD">29837729</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000061"
      unitRef="USD">63015046</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000063"
      unitRef="USD">670642</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000064"
      unitRef="USD">561802</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000066"
      unitRef="USD">7077715</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000067"
      unitRef="USD">7438654</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:Goodwill
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000069"
      unitRef="USD">7958601</us-gaap:Goodwill>
    <us-gaap:Goodwill
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000070"
      unitRef="USD">6750045</us-gaap:Goodwill>
    <us-gaap:DeferredIncomeTaxAssetsNet
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000072"
      unitRef="USD">243108</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:DeferredIncomeTaxAssetsNet
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000073"
      unitRef="USD">243108</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:OtherAssetsNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000075"
      unitRef="USD">1098405</us-gaap:OtherAssetsNoncurrent>
    <us-gaap:OtherAssetsNoncurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000076"
      unitRef="USD">999083</us-gaap:OtherAssetsNoncurrent>
    <us-gaap:Assets
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000078"
      unitRef="USD">46886200</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000079"
      unitRef="USD">79007738</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000087"
      unitRef="USD">7942825</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000088"
      unitRef="USD">2129241</us-gaap:AccountsPayableCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000090"
      unitRef="USD">15009370</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000091"
      unitRef="USD">55624784</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000093"
      unitRef="USD">887408</us-gaap:ContractWithCustomerLiability>
    <us-gaap:NotesAndLoansPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000096"
      unitRef="USD">65829</us-gaap:NotesAndLoansPayableCurrent>
    <us-gaap:NotesAndLoansPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000097"
      unitRef="USD">26613</us-gaap:NotesAndLoansPayableCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000101"
      unitRef="USD">105323</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000102"
      unitRef="USD">62898</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LoansPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000099"
      unitRef="USD">2674548</us-gaap:LoansPayableCurrent>
    <us-gaap:LoansPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000100"
      unitRef="USD">2455641</us-gaap:LoansPayableCurrent>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000104"
      unitRef="USD">211050</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000105"
      unitRef="USD">720485</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000109"
      unitRef="USD">7671</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000110"
      unitRef="USD">138654</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000107"
      unitRef="USD">1166471</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000108"
      unitRef="USD">1864432</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000112"
      unitRef="USD">285175</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000113"
      unitRef="USD">1000000</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <us-gaap:AssetAcquisitionContingentConsiderationLiabilityNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000115"
      unitRef="USD">500000</us-gaap:AssetAcquisitionContingentConsiderationLiabilityNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000118"
      unitRef="USD">28742676</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000119"
      unitRef="USD">63821196</us-gaap:LiabilitiesCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000123"
      unitRef="USD">0</us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000124"
      unitRef="USD">210296</us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000122"
      unitRef="USD">3011926</us-gaap:ConvertibleLongTermNotesPayable>
    <us-gaap:LoansPayableToBank
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000126"
      unitRef="USD">34118</us-gaap:LoansPayableToBank>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000129"
      unitRef="USD">256130</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000130"
      unitRef="USD">274353</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:Liabilities
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000132"
      unitRef="USD">29032924</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000133"
      unitRef="USD">67107475</us-gaap:Liabilities>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact000137"
      unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact000138"
      unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact000139"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact000140"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000141"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000142"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000143"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000144"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000145"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000146"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000147"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact000148"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember"
      decimals="0"
      id="Fact000149"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember"
      decimals="0"
      id="Fact000150"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000151"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000152"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000153"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000154"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000155"
      unitRef="Shares">42108</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000156"
      unitRef="Shares">42108</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000157"
      unitRef="Shares">35537</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact000158"
      unitRef="Shares">35537</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember"
      decimals="0"
      id="Fact000159"
      unitRef="USD">42</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember"
      decimals="0"
      id="Fact000160"
      unitRef="USD">36</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2025-09-30_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000161"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-12-31_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000162"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000163"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-12-31_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000164"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2025-09-30_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000165"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000166"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000167"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact000168"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2025-09-30_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000171"
      unitRef="Shares">100000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-12-31_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000172"
      unitRef="Shares">100000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000173"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-12-31_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000174"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2025-09-30_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000175"
      unitRef="Shares">37110</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000176"
      unitRef="Shares">37110</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000177"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact000178"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2025-09-30_custom_PreferredClassDMember"
      decimals="0"
      id="Fact000179"
      unitRef="USD">37</us-gaap:PreferredStockValue>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact000184"
      unitRef="Shares">26000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact000185"
      unitRef="Shares">3750000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact000186"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact000187"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact000188"
      unitRef="Shares">3832470</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact000189"
      unitRef="Shares">3832470</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact000190"
      unitRef="Shares">2537209</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact000191"
      unitRef="Shares">2537209</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000182"
      unitRef="USD">3833</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000183"
      unitRef="USD">2537</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000193"
      unitRef="USD">52140091</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000194"
      unitRef="USD">39943924</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000196"
      unitRef="USD">-38945805</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000197"
      unitRef="USD">-32703410</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000199"
      unitRef="USD">-25340</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000200"
      unitRef="USD">-25340</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000202"
      unitRef="USD">13172868</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000203"
      unitRef="USD">7217757</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:MinorityInterest
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000205"
      unitRef="USD">4680408</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000206"
      unitRef="USD">4682506</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000208"
      unitRef="USD">17853276</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000209"
      unitRef="USD">11900263</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000211"
      unitRef="USD">46886200</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000212"
      unitRef="USD">79007738</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000214"
      unitRef="USD">102867553</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000215"
      unitRef="USD">54249614</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000216"
      unitRef="USD">232683605</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000217"
      unitRef="USD">184346412</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000219"
      unitRef="USD">100126838</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000220"
      unitRef="USD">52229695</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000221"
      unitRef="USD">226136445</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000222"
      unitRef="USD">178737687</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000224"
      unitRef="USD">2740715</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000225"
      unitRef="USD">2019919</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000226"
      unitRef="USD">6547160</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000227"
      unitRef="USD">5608725</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000234"
      unitRef="USD">3299798</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000235"
      unitRef="USD">2076472</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000236"
      unitRef="USD">8366698</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000237"
      unitRef="USD">6144677</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000239"
      unitRef="USD">3299798</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000240"
      unitRef="USD">2076472</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000241"
      unitRef="USD">8366698</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000242"
      unitRef="USD">6144677</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000244"
      unitRef="USD">-559083</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000245"
      unitRef="USD">-56553</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000246"
      unitRef="USD">-1819538</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000247"
      unitRef="USD">-535952</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000254"
      unitRef="USD">48739</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000255"
      unitRef="USD">7006</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000256"
      unitRef="USD">94253</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000257"
      unitRef="USD">88151</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000259"
      unitRef="USD">-55058</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000260"
      unitRef="USD">-5770</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000261"
      unitRef="USD">-134804</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000262"
      unitRef="USD">-6620</us-gaap:OtherNonoperatingIncomeExpense>
    <IQST:InterestExpense2
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000264"
      unitRef="USD">342659</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000265"
      unitRef="USD">672266</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000266"
      unitRef="USD">1333503</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000267"
      unitRef="USD">1533820</IQST:InterestExpense2>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000270"
      unitRef="USD">51721</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000272"
      unitRef="USD">-1063789</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000274"
      unitRef="USD">-1345889</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000275"
      unitRef="USD">-27537</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000276"
      unitRef="USD">-2224481</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000277"
      unitRef="USD">-130197</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:GainLossRelatedToLitigationSettlement
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000281"
      unitRef="USD">-216981</us-gaap:GainLossRelatedToLitigationSettlement>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000284"
      unitRef="USD">-1694867</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000285"
      unitRef="USD">-646846</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000286"
      unitRef="USD">-3815516</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000287"
      unitRef="USD">-2646275</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000289"
      unitRef="USD">-2253950</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000290"
      unitRef="USD">-703399</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000291"
      unitRef="USD">-5635054</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000292"
      unitRef="USD">-3182227</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000294"
      unitRef="USD">71919</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000295"
      unitRef="USD">69605</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000296"
      unitRef="USD">184190</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000297"
      unitRef="USD">134880</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000299"
      unitRef="USD">-2325869</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000300"
      unitRef="USD">-773004</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000301"
      unitRef="USD">-5819244</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000302"
      unitRef="USD">-3317107</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000304"
      unitRef="USD">140961</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000305"
      unitRef="USD">150784</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000306"
      unitRef="USD">212522</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000307"
      unitRef="USD">424600</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000309"
      unitRef="USD">-2466830</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000310"
      unitRef="USD">-923788</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000311"
      unitRef="USD">-6031766</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000312"
      unitRef="USD">-3741707</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000319"
      unitRef="USD">-2325869</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000320"
      unitRef="USD">-773004</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000321"
      unitRef="USD">-5819244</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000322"
      unitRef="USD">-3317107</us-gaap:ProfitLoss>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000324"
      unitRef="USD">-2325869</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000325"
      unitRef="USD">-773004</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000326"
      unitRef="USD">-5819244</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000327"
      unitRef="USD">-3317107</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000329"
      unitRef="USD">140961</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000330"
      unitRef="USD">150784</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000331"
      unitRef="USD">212522</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000332"
      unitRef="USD">424600</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000334"
      unitRef="USD">-2466830</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000335"
      unitRef="USD">-923788</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000336"
      unitRef="USD">-6031766</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000337"
      unitRef="USD">-3741707</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2025-07-012025-09-30"
      decimals="INF"
      id="Fact000339"
      unitRef="USDPShares">-0.68</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2024-07-012024-09-30"
      decimals="INF"
      id="Fact000340"
      unitRef="USDPShares">-0.40</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2025-01-01to2025-09-30"
      decimals="INF"
      id="Fact000341"
      unitRef="USDPShares">-1.97</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2024-01-012024-09-30"
      decimals="INF"
      id="Fact000342"
      unitRef="USDPShares">-1.67</us-gaap:EarningsPerShareDiluted>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2025-07-012025-09-30"
      decimals="INF"
      id="Fact000344"
      unitRef="Shares">3635616</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2024-07-012024-09-30"
      decimals="INF"
      id="Fact000345"
      unitRef="Shares">2303557</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2025-01-01to2025-09-30"
      decimals="INF"
      id="Fact000346"
      unitRef="Shares">3076480</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2024-01-012024-09-30"
      decimals="INF"
      id="Fact000347"
      unitRef="Shares">2241409</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000359"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000349"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000360"
      unitRef="Shares">35537</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000350"
      unitRef="USD">36</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000362"
      unitRef="Shares">2537209</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000352"
      unitRef="USD">2537</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000353"
      unitRef="USD">39943924</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000354"
      unitRef="USD">-32703410</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000355"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000356"
      unitRef="USD">7217757</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000357"
      unitRef="USD">4682506</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact000358"
      unitRef="USD">11900263</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000377"
      unitRef="Shares">1875</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000367"
      unitRef="USD">2</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000368"
      unitRef="USD">32813</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000371"
      unitRef="USD">32815</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-03-31"
      decimals="0"
      id="Fact000373"
      unitRef="USD">32815</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000392"
      unitRef="Shares">94981</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000382"
      unitRef="USD">95</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000383"
      unitRef="USD">835739</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000386"
      unitRef="USD">835834</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-03-31"
      decimals="0"
      id="Fact000388"
      unitRef="USD">835834</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000407"
      unitRef="Shares">3563</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000397"
      unitRef="USD">4</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000398"
      unitRef="USD">-4</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000414"
      unitRef="USD">-68645</IQST:DividendToNonControllingInterest>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000416"
      unitRef="USD">-68645</IQST:DividendToNonControllingInterest>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-01-012025-03-31"
      decimals="0"
      id="Fact000418"
      unitRef="USD">-68645</IQST:DividendToNonControllingInterest>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000429"
      unitRef="USD">-1157958</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000431"
      unitRef="USD">-1157958</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000432"
      unitRef="USD">13497</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-03-31"
      decimals="0"
      id="Fact000433"
      unitRef="USD">-1144461</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000449"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000439"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000450"
      unitRef="Shares">35537</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000440"
      unitRef="USD">36</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000452"
      unitRef="Shares">2637628</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000442"
      unitRef="USD">2638</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000443"
      unitRef="USD">40812472</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000444"
      unitRef="USD">-33930013</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000445"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000446"
      unitRef="USD">6859803</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000447"
      unitRef="USD">4696003</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact000448"
      unitRef="USD">11555806</us-gaap:StockholdersEquity>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000465"
      unitRef="Shares">6571</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000455"
      unitRef="USD">6</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000458"
      unitRef="USD">848475</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000461"
      unitRef="USD">848481</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-04-012025-06-30"
      decimals="0"
      id="Fact000463"
      unitRef="USD">848481</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000482"
      unitRef="Shares">1875</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000472"
      unitRef="USD">2</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000473"
      unitRef="USD">22381</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000476"
      unitRef="USD">22383</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-04-012025-06-30"
      decimals="0"
      id="Fact000478"
      unitRef="USD">22383</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000497"
      unitRef="Shares">599933</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000487"
      unitRef="USD">600</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000488"
      unitRef="USD">2391470</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000491"
      unitRef="USD">2392070</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-04-012025-06-30"
      decimals="0"
      id="Fact000493"
      unitRef="USD">2392070</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000512"
      unitRef="Shares">264980</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000502"
      unitRef="USD">265</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000503"
      unitRef="USD">1886393</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000506"
      unitRef="USD">1886658</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-04-012025-06-30"
      decimals="0"
      id="Fact000508"
      unitRef="USD">1886658</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits
      contextRef="From2025-04-012025-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000527"
      unitRef="Shares">38</us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000534"
      unitRef="USD">-68484</IQST:DividendToNonControllingInterest>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000536"
      unitRef="USD">-68484</IQST:DividendToNonControllingInterest>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-04-012025-06-30"
      decimals="0"
      id="Fact000538"
      unitRef="USD">-68484</IQST:DividendToNonControllingInterest>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000549"
      unitRef="USD">-2406978</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000551"
      unitRef="USD">-2406978</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000552"
      unitRef="USD">58064</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-04-012025-06-30"
      decimals="0"
      id="Fact000553"
      unitRef="USD">-2348914</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000569"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000559"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000570"
      unitRef="Shares">42108</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000560"
      unitRef="USD">42</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000572"
      unitRef="Shares">3504454</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000562"
      unitRef="USD">3505</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000563"
      unitRef="USD">45961191</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000564"
      unitRef="USD">-36405475</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000565"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000566"
      unitRef="USD">9533933</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000567"
      unitRef="USD">4754067</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-06-30"
      decimals="0"
      id="Fact000568"
      unitRef="USD">14288000</us-gaap:StockholdersEquity>
    <IQST:SeriesDPreferredStockIssuedForSettlementofDebt
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000586"
      unitRef="Shares">37110</IQST:SeriesDPreferredStockIssuedForSettlementofDebt>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      decimals="0"
      id="Fact000576"
      unitRef="USD">37</IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000578"
      unitRef="USD">4708295</IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000581"
      unitRef="USD">4708332</IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000583"
      unitRef="USD">4708332</IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000602"
      unitRef="Shares">293741</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000592"
      unitRef="USD">294</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000593"
      unitRef="USD">1231494</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000596"
      unitRef="USD">1231788</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000598"
      unitRef="USD">1231788</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000617"
      unitRef="Shares">1875</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000607"
      unitRef="USD">2</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000608"
      unitRef="USD">15943</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000611"
      unitRef="USD">15945</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000613"
      unitRef="USD">15945</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000632"
      unitRef="Shares">32400</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000622"
      unitRef="USD">32</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000623"
      unitRef="USD">223168</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000626"
      unitRef="USD">223200</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000628"
      unitRef="USD">223200</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000639"
      unitRef="USD">-73500</IQST:DividendToNonControllingInterest>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000641"
      unitRef="USD">-73500</IQST:DividendToNonControllingInterest>
    <IQST:DividendToNonControllingInterest
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000643"
      unitRef="USD">-73500</IQST:DividendToNonControllingInterest>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000657"
      unitRef="USD">-214620</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000658"
      unitRef="USD">-214620</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000669"
      unitRef="USD">-2466830</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000671"
      unitRef="USD">-2466830</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000672"
      unitRef="USD">140961</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact000673"
      unitRef="USD">-2325869</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000689"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000679"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000690"
      unitRef="Shares">42108</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000680"
      unitRef="USD">42</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000691"
      unitRef="Shares">37110</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      decimals="0"
      id="Fact000681"
      unitRef="USD">37</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2025-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000692"
      unitRef="Shares">3832470</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000682"
      unitRef="USD">3833</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000683"
      unitRef="USD">52140091</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000684"
      unitRef="USD">-38945805</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000685"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000686"
      unitRef="USD">13172868</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000687"
      unitRef="USD">4680408</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact000688"
      unitRef="USD">17853276</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000704"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000694"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000705"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000695"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000707"
      unitRef="Shares">2151620</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000697"
      unitRef="USD">2152</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000698"
      unitRef="USD">34530862</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000699"
      unitRef="USD">-26084133</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000700"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000701"
      unitRef="USD">8423582</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000702"
      unitRef="USD">-377710</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000703"
      unitRef="USD">8045872</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000721"
      unitRef="Shares">1875</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000712"
      unitRef="USD">2</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000713"
      unitRef="USD">31063</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000716"
      unitRef="USD">31065</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000718"
      unitRef="USD">31065</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000735"
      unitRef="Shares">44192</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000726"
      unitRef="USD">44</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000727"
      unitRef="USD">597733</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000730"
      unitRef="USD">597777</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000732"
      unitRef="USD">597777</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000742"
      unitRef="USD">-809767</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000744"
      unitRef="USD">-809767</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000745"
      unitRef="USD">229551</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000746"
      unitRef="USD">-580216</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000761"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000751"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000762"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000752"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000763"
      unitRef="Shares">2219812</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000754"
      unitRef="USD">2220</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000755"
      unitRef="USD">35439296</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000756"
      unitRef="USD">-26893900</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000757"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000758"
      unitRef="USD">8522317</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000759"
      unitRef="USD">-148159</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000760"
      unitRef="USD">8374158</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000777"
      unitRef="Shares">1875</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000768"
      unitRef="USD">2</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000769"
      unitRef="USD">46598</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000772"
      unitRef="USD">46600</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000774"
      unitRef="USD">46600</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000791"
      unitRef="Shares">22778</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000782"
      unitRef="USD">23</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000783"
      unitRef="USD">399977</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000786"
      unitRef="USD">400000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000788"
      unitRef="USD">400000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000797"
      unitRef="USD">239323</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000800"
      unitRef="USD">239323</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000802"
      unitRef="USD">239323</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000815"
      unitRef="USD">475685</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000816"
      unitRef="USD">475685</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000826"
      unitRef="USD">-2008152</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000828"
      unitRef="USD">-2008152</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000829"
      unitRef="USD">44265</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000830"
      unitRef="USD">-1963887</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000845"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000835"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000846"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000836"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000847"
      unitRef="Shares">2244465</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000838"
      unitRef="USD">2245</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000839"
      unitRef="USD">36125194</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000840"
      unitRef="USD">-28902052</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000841"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000842"
      unitRef="USD">7200088</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000843"
      unitRef="USD">371791</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30"
      decimals="0"
      id="Fact000844"
      unitRef="USD">7571879</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000861"
      unitRef="Shares">38305</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000852"
      unitRef="USD">38</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000853"
      unitRef="USD">337045</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000856"
      unitRef="USD">337083</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000858"
      unitRef="USD">337083</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000875"
      unitRef="Shares">1875</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000866"
      unitRef="USD">2</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000867"
      unitRef="USD">31818</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000870"
      unitRef="USD">31820</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000872"
      unitRef="USD">31820</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000889"
      unitRef="Shares">42563</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000880"
      unitRef="USD">43</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000881"
      unitRef="USD">174957</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000884"
      unitRef="USD">175000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000886"
      unitRef="USD">175000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000895"
      unitRef="USD">100000</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000898"
      unitRef="USD">100000</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000900"
      unitRef="USD">100000</IQST:CommonStockPayableValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000909"
      unitRef="USD">646520</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000912"
      unitRef="USD">646520</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000914"
      unitRef="USD">646520</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000924"
      unitRef="USD">-923788</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000926"
      unitRef="USD">-923788</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000927"
      unitRef="USD">150784</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000928"
      unitRef="USD">-773004</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000943"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000933"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000944"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000934"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000945"
      unitRef="Shares">2327208</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000936"
      unitRef="USD">2328</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000937"
      unitRef="USD">37415534</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000938"
      unitRef="USD">-29825840</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000939"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000940"
      unitRef="USD">7566723</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000941"
      unitRef="USD">522575</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000942"
      unitRef="USD">8089298</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000950"
      unitRef="USD">-5819244</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000951"
      unitRef="USD">-3317107</us-gaap:NetIncomeLoss>
    <us-gaap:ShareBasedCompensation
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000956"
      unitRef="USD">294343</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000957"
      unitRef="USD">109485</us-gaap:ShareBasedCompensation>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000959"
      unitRef="USD">4536</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000960"
      unitRef="USD">1801</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000962"
      unitRef="USD">450142</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000963"
      unitRef="USD">104061</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000965"
      unitRef="USD">385721</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000966"
      unitRef="USD">856922</us-gaap:AdjustmentForAmortization>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000969"
      unitRef="USD">1063789</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000971"
      unitRef="USD">-2224481</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000972"
      unitRef="USD">-130197</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:GainLossRelatedToLitigationSettlement
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000974"
      unitRef="USD">-216981</us-gaap:GainLossRelatedToLitigationSettlement>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000980"
      unitRef="USD">-44188082</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000981"
      unitRef="USD">-11789409</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000984"
      unitRef="USD">3537</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000986"
      unitRef="USD">130466</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000987"
      unitRef="USD">434217</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000989"
      unitRef="USD">416773</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000990"
      unitRef="USD">-8331945</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000992"
      unitRef="USD">-44833669</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000993"
      unitRef="USD">-4495509</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact000995"
      unitRef="USD">-2602320</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact000996"
      unitRef="USD">-2526651</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001001"
      unitRef="USD">70469</us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets>
    <us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001002"
      unitRef="USD">2730121</us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001004"
      unitRef="USD">111400</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001005"
      unitRef="USD">134016</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001007"
      unitRef="USD">37462</us-gaap:PaymentsToFundLongtermLoansToRelatedParties>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001008"
      unitRef="USD">119832</us-gaap:PaymentsToFundLongtermLoansToRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001011"
      unitRef="USD">33602</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001013"
      unitRef="USD">-219331</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001014"
      unitRef="USD">-2950367</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001019"
      unitRef="USD">5465000</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001020"
      unitRef="USD">2011100</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001022"
      unitRef="USD">28214</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001023"
      unitRef="USD">669121</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfNotesPayable
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001025"
      unitRef="USD">-2048190</us-gaap:RepaymentsOfNotesPayable>
    <us-gaap:PaymentsForProceedsFromOtherLoansAndLeases
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001029"
      unitRef="USD">1000000</us-gaap:PaymentsForProceedsFromOtherLoansAndLeases>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001031"
      unitRef="USD">530471</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001032"
      unitRef="USD">333378</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001035"
      unitRef="USD">100000</us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001038"
      unitRef="USD">575000</us-gaap:ProceedsFromWarrantExercises>
    <us-gaap:ProceedsFromStockOptionsExercised
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001041"
      unitRef="USD">100000</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:ProceedsFromIssuanceOfMediumTermNotes
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001043"
      unitRef="USD">987500</us-gaap:ProceedsFromIssuanceOfMediumTermNotes>
    <us-gaap:ProceedsFromIssuanceOfMediumTermNotes
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001044"
      unitRef="USD">3997500</us-gaap:ProceedsFromIssuanceOfMediumTermNotes>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001046"
      unitRef="USD">1064269</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001047"
      unitRef="USD">541612</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:ProceedsFromPaymentsToMinorityShareholders
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001049"
      unitRef="USD">210630</us-gaap:ProceedsFromPaymentsToMinorityShareholders>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001052"
      unitRef="USD">2570726</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001053"
      unitRef="USD">6239489</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001058"
      unitRef="USD">-250925</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001059"
      unitRef="USD">762471</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001061"
      unitRef="USD">2510357</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001062"
      unitRef="USD">1362668</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001064"
      unitRef="USD">2259432</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001065"
      unitRef="USD">2125139</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:InterestPaidNet
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001070"
      unitRef="USD">342976</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001071"
      unitRef="USD">480431</us-gaap:InterestPaidNet>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001073"
      unitRef="USD">202274</us-gaap:IncomeTaxesPaidNet>
    <IQST:SeriesBPreferredStockIssuedAsDividend
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001079"
      unitRef="USD">848480</IQST:SeriesBPreferredStockIssuedAsDividend>
    <IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001082"
      unitRef="USD">4708332</IQST:SeriesDPreferredStockIssuedForSettlementOfDebtValue>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001085"
      unitRef="USD">1886658</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001086"
      unitRef="USD">279660</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001089"
      unitRef="USD">597777</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-01-01to2025-09-30"
      decimals="INF"
      id="Fact001091"
      unitRef="Shares">4459692</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-01-012024-09-30"
      decimals="INF"
      id="Fact001092"
      unitRef="Shares">337083</us-gaap:StockIssuedDuringPeriodSharesOther>
    <IQST:CashlessWarrantsExercised
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001095"
      unitRef="USD">1815</IQST:CashlessWarrantsExercised>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001097"
      unitRef="USD">4</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001101"
      unitRef="USD">885843</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:NotePayableIssuedForAcquisitionOfSubsidiary
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001103"
      unitRef="USD">1100000</IQST:NotePayableIssuedForAcquisitionOfSubsidiary>
    <IQST:NotePayableIssuedForAcquisitionOfSubsidiary
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001104"
      unitRef="USD">2000000</IQST:NotePayableIssuedForAcquisitionOfSubsidiary>
    <IQST:ContingentLiabilityForAcquisitionOfSubsidiary
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001106"
      unitRef="USD">285175</IQST:ContingentLiabilityForAcquisitionOfSubsidiary>
    <IQST:ContingentLiabilityForAcquisitionOfSubsidiary
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001107"
      unitRef="USD">1000000</IQST:ContingentLiabilityForAcquisitionOfSubsidiary>
    <IQST:StockPayableForAcquisitionOfSubsidiary
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001109"
      unitRef="USD">500000</IQST:StockPayableForAcquisitionOfSubsidiary>
    <IQST:PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001112"
      unitRef="USD">86643</IQST:PurchaseOfVehicleWithFinancingLoanAndRelatedPartyAdvance>
    <us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001115">&lt;p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z5Zs4EwKwoL1" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zxmsWH0pCKzf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Organization and Operations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;Nevada&#160;on&#160;&lt;span id="xdx_907_edei--EntityIncorporationDateOfIncorporation_c20250101__20250930_zGeMzpPkVgdd"&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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;with over
603&#160;active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company is a technology company with a presence
in 20 countries and approximately 100 employees that is offering leading-edge services through its four business divisions.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Telecom Division, which represents the majority
of current operations and which also represents 94% of all of the Company&#x2019;s revenues, offers VoIP, SMS, proprietary Internet of
Things (IoT) solutions, 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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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. Additionally, Globetopper LLC (www.globetopper.com)
our most recent acquisitions, plays a strategic role in supporting the expansion and integration of our business divisions. Through its
operations, the Company continues to strengthen its global presence and enhance the synergy in Fintech segments through its solution for
gift card programs, currently representing 6% of our revenues for the nine months ended September 30, 2025.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company&#x2019;s developing&#160;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_zvtldgIJ5J4b" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001117">&lt;p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zxmsWH0pCKzf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Organization and Operations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;Nevada&#160;on&#160;&lt;span id="xdx_907_edei--EntityIncorporationDateOfIncorporation_c20250101__20250930_zGeMzpPkVgdd"&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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;with over
603&#160;active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company is a technology company with a presence
in 20 countries and approximately 100 employees that is offering leading-edge services through its four business divisions.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Telecom Division, which represents the majority
of current operations and which also represents 94% of all of the Company&#x2019;s revenues, offers VoIP, SMS, proprietary Internet of
Things (IoT) solutions, 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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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. Additionally, Globetopper LLC (www.globetopper.com)
our most recent acquisitions, plays a strategic role in supporting the expansion and integration of our business divisions. Through its
operations, the Company continues to strengthen its global presence and enhance the synergy in Fintech segments through its solution for
gift card programs, currently representing 6% of our revenues for the nine months ended September 30, 2025.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company&#x2019;s developing&#160;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:EntityIncorporationDateOfIncorporation contextRef="From2025-01-01to2025-09-30" id="Fact001118">2011-06-24</dei:EntityIncorporationDateOfIncorporation>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001120">&lt;p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zLZ3iOcaTKj3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zBuX0OqaVQk5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and the results of operations and cash flows
for the periods presented. The results of operations for the three and nine months ended September 30, 2025 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, 2024 filed with the SEC on March 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zZjYOsIObHgj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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;),
QXTEL LIMITED (&#x201c;QXTEL&#x201d;) and Globetopper LLC (&#x201c;Globetopper&#x201d;). All significant intercompany balances and transactions
have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--BusinessCombinationsPolicy_zZLSWyH22GX4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In accordance with Accounting Standards Codification
(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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_841_ecustom--ReverseStockSplitPolicyTextBlock_zyM85wBIrNW4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Reverse stock split&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company announced a reverse stock
split effective on May 2, 2025 (the &#x201c;Market Effective Date&#x201d;). The Board of Directors of the Company approved a reverse
stock split of the Company&#x2019;s authorized, issued and outstanding shares of common stock, par value&#160;&lt;span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zXoCwiWXfdO6"&gt;$0.001&lt;/span&gt;&#160;per share
(the &#x201c;Common Stock&#x201d;), at a ratio of 1-for-80. All issued and outstanding common stock, options and warrants to purchase
common stock and per share amounts contained in this Report have been adjusted retroactively to reflect the change in capital
structure for all periods presented.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;All share and per share information in these
financial statements retroactively reflect this reverse stock split.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--UseOfEstimates_z3bkasaK7SRj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBWx2loLEJnf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_do_c20250930_zNTXXQn4TFl7"&gt;&lt;span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20241231_zmU1DqUZgI0j"&gt;no&lt;/span&gt;&lt;/span&gt;&#160;cash
equivalents at September 30, 2025 and December 31, 2024.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zIaCmWwl3D84" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and 2024, the Company recorded bad debt
expense of&#160;&lt;span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20250101__20250930_zdlvOjGlKq9d"&gt;$4,536&lt;/span&gt; and&#160;&lt;span id="xdx_902_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zjkMGJdmZqu9"&gt;$1,801&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--EarningsPerSharePolicyTextBlock_zNz6hvExW6l3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company has adopted Accounting Standards
Codification ASC 260,&#160;&#x201d;&lt;i&gt;Earnings per Share&lt;/i&gt;&#x201d;&#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 year. 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 convertible notes, and these were excluded from the computation of diluted net loss per share as the result
was anti-dilutive for the three and nine months ended September 30, 2025 and 2024.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following represents a reconciliation of
the numerators of the basic and diluted earnings per share computation for the three and nine months ended September 30, 2025 and 2024:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;Net loss attributed
to common stockholders of IQSTEL Inc.&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--NetLossAttributedToCommonStockholdersOfIqstel_zIO2fxCyPBL5" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (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_49E_20250701__20250930_zkgByUGYbr5j"&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_20240701__20240930_z2BsEIOFK272"&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_20250101__20250930_zbMGEzd6qWxc"&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_49C_20240101__20240930_z9QBJFngF1Si"&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;Three Months Ended&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; 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;September
    30,&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;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;2025&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;2025&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;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zJmeFniiWf9" 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: left; padding-left: 5.4pt"&gt;Net loss attributed to IQSTEL Inc.&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(2,466,830&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(923,788&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(6,031,766&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(3,741,707&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 id="xdx_40E_ecustom--UndiclaredDividendOnSeriesDPreferred_zOHuBqUXvUFd" 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;Undeclared divided on Series D Preferred Stock&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;(13,916&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 style="-sec-ix-hidden: xdx2ixbrl1151"&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;(13,916&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 style="-sec-ix-hidden: xdx2ixbrl1153"&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_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_zeyPqAHa7MRg" 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;Net loss attributed to common stockholders of IQSTEL Inc.&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,480,746&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(923,788&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,045,682&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,741,707&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="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_40E_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zK6ANnoSagLd" 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;Weighted average number of common shares outstanding - Basic and diluted&lt;/td&gt;&lt;td style="font: 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;3,635,616&lt;/td&gt;&lt;td style="font: 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;2,303,557&lt;/td&gt;&lt;td style="font: 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;3,076,480&lt;/td&gt;&lt;td style="font: 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;2,241,409&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;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_40A_eus-gaap--EarningsPerShareDiluted_zavyOOSpK888" 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: 2.5pt; padding-left: 5.4pt"&gt;Basic and diluted loss per common share&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(0.68&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(0.40&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1.97&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1.67&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zdODYhBNQhC5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, accounts receivable, 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. Based on the Federal Deposit
Insurance Corporation (FDIC) applicable in the United Sates, Switzerland&#x2019;s deposit protection system (Esisuisse) and the Financial
Services Compensation Scheme (FSCS) applicable in the U.K., 47.21% of our cash and cash equivalent are protected by the applicable government
insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
we had 31 customers representing&#160;&lt;span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--ThirtyOneCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zUQj2MdhY8Re"&gt;87.4%&lt;/span&gt;&#160;of our revenue compared to 22 customers representing&#160;&lt;span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyTwoCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zrvXEAtq3Bnj"&gt;87.7%&lt;/span&gt;&#160;of our revenue for
the nine months ended September 30, 2024. This is a significant improvement in the revenue concentration. For the nine months ended September
30, 2025 and 2024,&#160;&lt;span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_z2QLFgSoUst"&gt;37.6%&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zqhcYFfj1gtk"&gt;38.3%&lt;/span&gt;&#160;of revenue, respectively, comes from customers under prepayment conditions, which
means there are no credit or bad debt risks on that portion of the customers&#x2019; portfolio.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Approximately&#160;&lt;span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyFiveCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zaRPdbBV6kuh"&gt;&lt;span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--ElevenCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zDs0oWFrH9oi"&gt;80%&lt;/span&gt;&lt;/span&gt;&#160;of total accounts
receivable are concentrated in balances from the Company&#x2019;s top 25 customers as of September 30, 2025 compared to the same percentage
concentrated in 11 companies as of December 31, 2024. The largest customer as of September 30, 2025 represented&#160;&lt;span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zM0UEdCO5Uh2"&gt;8.75%&lt;/span&gt;&#160;of the
total compared to &lt;span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zzvCBi2FnKEe"&gt;40.39%&lt;/span&gt; as of December 31, 2024. This concentration may expose the Company to a medium-to-low level of credit risk, as
most of these customers are bilateral, meaning they also have accounts payable with the Company.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zeiCsbuaQxul" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 1&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 2&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 3&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash; accounts receivable; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zy6U9SA425F8" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Usage charges refer to the fees that customers
are billed based on their actual usage of the services. For voice services, this typically means charges are based on the duration of
calls made. For SMS (text messaging), it usually means charges per message sent. Other recurring charges are referred to charges for services
such as (1) Global DIDs, (2) Global Toll-Free Numbers, (3) PBX (Private Branch Exchange) for small businesses, and (4) SIP Trunking. The
provision of these services usually has set-up fees and are offered on a subscription or month-to-month basis.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Revenue is reported on a gross basis since the
Company acts as the principal in the transaction, meaning it has control over the goods or services before they are transferred to the
customer. This includes having the primary responsibility for fulfilling the contract and determining the price.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;With respect to the specific performance obligations
of the Company in its contracts with its customers, our standard service agreement establishes the following:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company agrees to furnish to Customer, and Customer agrees to purchase from the Company, International Long Distance telecommunication services and/or SMS services at the rates agreed to in writing by the Parties.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company will provide, operate and maintain communications equipment, international links and network administration and support in the United States and other countries as may be agreed upon.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company will be responsible for its own expenses and will provide, operate, and maintain transmission facilities required to link its domestic network with the other Party's nearest point of presence (POP).&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company shall provide Customer all required IP network addresses, Domain Name Server (DNS) information and, if necessary, the associated prefixes used to exchange voice traffic as provided on the provisioning form.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company shall take all appropriate security measures to protect its network from fraudulent traffic coming from unknown or unauthorized sources. Any and all IP and network information received by the Company from Customer for the purposes of this agreement shall be strictly confidential, and disclosed only to those employees or personnel with a need to know.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;The Company recognizes revenue from
telecommunication services in accordance with ASC 606. Topic 606 establishes a comprehensive 5 step framework for determining revenue
recognition. Under this framework, the Company considers each service a single performance obligation, since typically, the Company provides
a series of distinct services.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Under ASC 606, voice and SMS termination services
typically qualify for over time recognition because the customer receives and consumes the benefits as the entity performs&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 93%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;Each call or message is terminated in real time.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The customer cannot "stockpile" the service &#x2014; it's consumed instantly.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The service is indivisible and recurring, with no alternative use.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In the case of the services provided by Globetopper,
the Company recognizes revenue in accordance with ASC 606, "Revenue from Contracts with Customers."
Under this standard, revenue is recognized when control of the promised goods or services is transferred to the customer in an amount
that reflects the consideration to which the Company expects to be entitled.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company&#x2019;s primary performance obligation
is the transfer of digital prepaid products to customers upon purchase. Revenue is recognized at a point
in time when the digital prepaid products are made available to the customer, as this is when the customer obtains control and can benefit
from the use of the products. The Company has evaluated additional services, including API integration
and technical support, and determined that these services are not distinct performance obligations. These services are highly interdependent
and integrated with the primary obligation to deliver digital prepaid products. As such, revenue recognition for these services is bundled
with the primary performance obligation and recognized at the same point in time.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The transaction price is determined based on
the pricing appendix provided to customers at the time of contract signing, with the Company reserving the right to adjust prices with
a three-day notice. Since the Company has only one primary performance obligation, there is no allocation
of the transaction price across multiple obligations. &lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The application of the 5 step Topic 606 revenue
recognition framework to the Company's operations is depicted as follows:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 95%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border: black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 19%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&lt;b&gt;Topic 606 Conceptual Framework&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 81%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&lt;b&gt;Related Company Policy &amp;amp; Procedures&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 1 Identify the contract(s) with customer&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A contract is defined as an approved mutual agreement
    between the Company and a customer setting performance obligation, and criteria that must be met in accordance with the Company's customary
    commercial business practices and entered into with the probable expectation that all estimated consideration will be realized in the
    ordinary course of business.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 2 Identify the performance obligations&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Performance obligations are identified in the
    customer agreement, and any subsequent amendments stated in per minute, time and message usage criteria; and digital prepaid products.
    The Company considers each service a single performance obligation, including instances where the Company provides a series of services
    that are substantially the same and have the same pattern of transfer.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 3 Determine the transaction price&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The transaction price is determined at contract
    inception and is subsequently reviewed periodically to reflect applicable rate amendments, trends in regulatory, market conditions and
    usage of service and products by a customer. The transaction price excludes amounts collected on behalf of third parties such as sales
    taxes and regulatory fees.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 4 Allocate the transaction price to the performance obligations&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The transaction price is allocated to each performance
    obligation based on the standalone contractual selling price of the time measured service, net of any related discount.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 5 Recognize revenue when the entity satisfies a performance obligation&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company recognizes revenues from contracts with customers when control of the usage of the services and digital prepaid products has been transferred to the customer, as recorded and measured by the Company's internal information systems. Revenues are recognized at the probable amount of consideration expected in exchange for transferring control of usage.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z0ofyubXnft" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cost of revenue&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Costs of revenue represent direct charges from
vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated
in vendors&#x2019; networks.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z6XzvjAMVOKj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;In November 2024, the Financial Accounting Standards
Board issued Accounting Standards Update (ASU) 2024-03&#160;&lt;i&gt;Final Standard on Income Statement: Disaggregation of Income Statement
Expenses&lt;/i&gt;, which requires disaggregated disclosure of income statement expenses for public business entities.&#160;The ASU does not
change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense
captions into specified categories in disclosures within the footnotes to the financial statements. This guidance will be effective for
us on January 1, 2027. The Company is currently evaluating the impact of adopting ASU 2024-03.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;The Company has reviewed all other recently issued,
but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to
cause a material impact on its financial statements.&lt;/p&gt;

&lt;p id="xdx_858_zqPuHYIe3XCb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001122">&lt;p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zBuX0OqaVQk5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and the results of operations and cash flows
for the periods presented. The results of operations for the three and nine months ended September 30, 2025 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, 2024 filed with the SEC on March 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001124">&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zZjYOsIObHgj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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;),
QXTEL LIMITED (&#x201c;QXTEL&#x201d;) and Globetopper LLC (&#x201c;Globetopper&#x201d;). All significant intercompany balances and transactions
have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:BusinessCombinationsPolicy contextRef="From2025-01-01to2025-09-30" id="Fact001126">&lt;p id="xdx_84A_eus-gaap--BusinessCombinationsPolicy_zZLSWyH22GX4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In accordance with Accounting Standards Codification
(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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationsPolicy>
    <IQST:ReverseStockSplitPolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001128">&lt;p id="xdx_841_ecustom--ReverseStockSplitPolicyTextBlock_zyM85wBIrNW4" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Reverse stock split&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company announced a reverse stock
split effective on May 2, 2025 (the &#x201c;Market Effective Date&#x201d;). The Board of Directors of the Company approved a reverse
stock split of the Company&#x2019;s authorized, issued and outstanding shares of common stock, par value&#160;&lt;span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zXoCwiWXfdO6"&gt;$0.001&lt;/span&gt;&#160;per share
(the &#x201c;Common Stock&#x201d;), at a ratio of 1-for-80. All issued and outstanding common stock, options and warrants to purchase
common stock and per share amounts contained in this Report have been adjusted retroactively to reflect the change in capital
structure for all periods presented.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;All share and per share information in these
financial statements retroactively reflect this reverse stock split.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</IQST:ReverseStockSplitPolicyTextBlock>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact001129"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:UseOfEstimates contextRef="From2025-01-01to2025-09-30" id="Fact001131">&lt;p id="xdx_84C_eus-gaap--UseOfEstimates_z3bkasaK7SRj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001133">&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBWx2loLEJnf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_do_c20250930_zNTXXQn4TFl7"&gt;&lt;span id="xdx_908_eus-gaap--CashEquivalentsAtCarryingValue_iI_do_c20241231_zmU1DqUZgI0j"&gt;no&lt;/span&gt;&lt;/span&gt;&#160;cash
equivalents at September 30, 2025 and December 31, 2024.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashEquivalentsAtCarryingValue
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001134"
      unitRef="USD">0</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:CashEquivalentsAtCarryingValue
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001135"
      unitRef="USD">0</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001137">&lt;p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zIaCmWwl3D84" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, 2025 and 2024, the Company recorded bad debt
expense of&#160;&lt;span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20250101__20250930_zdlvOjGlKq9d"&gt;$4,536&lt;/span&gt; and&#160;&lt;span id="xdx_902_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zjkMGJdmZqu9"&gt;$1,801&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001138"
      unitRef="USD">4536</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001139"
      unitRef="USD">1801</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001141">&lt;p id="xdx_84E_eus-gaap--EarningsPerSharePolicyTextBlock_zNz6hvExW6l3" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company has adopted Accounting Standards
Codification ASC 260,&#160;&#x201d;&lt;i&gt;Earnings per Share&lt;/i&gt;&#x201d;&#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 year. 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 convertible notes, and these were excluded from the computation of diluted net loss per share as the result
was anti-dilutive for the three and nine months ended September 30, 2025 and 2024.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following represents a reconciliation of
the numerators of the basic and diluted earnings per share computation for the three and nine months ended September 30, 2025 and 2024:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;Net loss attributed
to common stockholders of IQSTEL Inc.&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--NetLossAttributedToCommonStockholdersOfIqstel_zIO2fxCyPBL5" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (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_49E_20250701__20250930_zkgByUGYbr5j"&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_20240701__20240930_z2BsEIOFK272"&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_20250101__20250930_zbMGEzd6qWxc"&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_49C_20240101__20240930_z9QBJFngF1Si"&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;Three Months Ended&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; 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;September
    30,&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;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;2025&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;2025&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;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zJmeFniiWf9" 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: left; padding-left: 5.4pt"&gt;Net loss attributed to IQSTEL Inc.&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(2,466,830&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(923,788&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(6,031,766&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(3,741,707&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 id="xdx_40E_ecustom--UndiclaredDividendOnSeriesDPreferred_zOHuBqUXvUFd" 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;Undeclared divided on Series D Preferred Stock&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;(13,916&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 style="-sec-ix-hidden: xdx2ixbrl1151"&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;(13,916&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 style="-sec-ix-hidden: xdx2ixbrl1153"&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_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_zeyPqAHa7MRg" 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;Net loss attributed to common stockholders of IQSTEL Inc.&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,480,746&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(923,788&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,045,682&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,741,707&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="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_40E_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zK6ANnoSagLd" 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;Weighted average number of common shares outstanding - Basic and diluted&lt;/td&gt;&lt;td style="font: 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;3,635,616&lt;/td&gt;&lt;td style="font: 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;2,303,557&lt;/td&gt;&lt;td style="font: 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;3,076,480&lt;/td&gt;&lt;td style="font: 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;2,241,409&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;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_40A_eus-gaap--EarningsPerShareDiluted_zavyOOSpK888" 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: 2.5pt; padding-left: 5.4pt"&gt;Basic and diluted loss per common share&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(0.68&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(0.40&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1.97&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1.67&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <IQST:NetLossAttributedToCommonStockholdersOfIqstel contextRef="From2025-01-01to2025-09-30" id="Fact001143">&lt;table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--NetLossAttributedToCommonStockholdersOfIqstel_zIO2fxCyPBL5" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss Attributed to Common Stockholders of IQSTEL (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_49E_20250701__20250930_zkgByUGYbr5j"&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_20240701__20240930_z2BsEIOFK272"&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_20250101__20250930_zbMGEzd6qWxc"&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_49C_20240101__20240930_z9QBJFngF1Si"&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;Three Months Ended&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; 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;September
    30,&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;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;2025&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;2025&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;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToParentDiluted_zJmeFniiWf9" 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: left; padding-left: 5.4pt"&gt;Net loss attributed to IQSTEL Inc.&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(2,466,830&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(923,788&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(6,031,766&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(3,741,707&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 id="xdx_40E_ecustom--UndiclaredDividendOnSeriesDPreferred_zOHuBqUXvUFd" 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;Undeclared divided on Series D Preferred Stock&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;(13,916&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 style="-sec-ix-hidden: xdx2ixbrl1151"&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;(13,916&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 style="-sec-ix-hidden: xdx2ixbrl1153"&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_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_zeyPqAHa7MRg" 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;Net loss attributed to common stockholders of IQSTEL Inc.&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,480,746&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(923,788&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,045,682&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,741,707&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="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_40E_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zK6ANnoSagLd" 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;Weighted average number of common shares outstanding - Basic and diluted&lt;/td&gt;&lt;td style="font: 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;3,635,616&lt;/td&gt;&lt;td style="font: 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;2,303,557&lt;/td&gt;&lt;td style="font: 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;3,076,480&lt;/td&gt;&lt;td style="font: 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;2,241,409&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;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_40A_eus-gaap--EarningsPerShareDiluted_zavyOOSpK888" 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: 2.5pt; padding-left: 5.4pt"&gt;Basic and diluted loss per common share&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(0.68&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(0.40&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1.97&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1.67&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;</IQST:NetLossAttributedToCommonStockholdersOfIqstel>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001145"
      unitRef="USD">-2466830</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001146"
      unitRef="USD">-923788</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001147"
      unitRef="USD">-6031766</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001148"
      unitRef="USD">-3741707</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <IQST:UndiclaredDividendOnSeriesDPreferred
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001150"
      unitRef="USD">-13916</IQST:UndiclaredDividendOnSeriesDPreferred>
    <IQST:UndiclaredDividendOnSeriesDPreferred
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001152"
      unitRef="USD">-13916</IQST:UndiclaredDividendOnSeriesDPreferred>
    <us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001155"
      unitRef="USD">-2480746</us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity>
    <us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001156"
      unitRef="USD">-923788</us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity>
    <us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001157"
      unitRef="USD">-6045682</us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity>
    <us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001158"
      unitRef="USD">-3741707</us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2025-07-012025-09-30"
      decimals="INF"
      id="Fact001160"
      unitRef="Shares">3635616</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2024-07-012024-09-30"
      decimals="INF"
      id="Fact001161"
      unitRef="Shares">2303557</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2025-01-01to2025-09-30"
      decimals="INF"
      id="Fact001162"
      unitRef="Shares">3076480</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2024-01-012024-09-30"
      decimals="INF"
      id="Fact001163"
      unitRef="Shares">2241409</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2025-07-012025-09-30"
      decimals="INF"
      id="Fact001165"
      unitRef="USDPShares">-0.68</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2024-07-012024-09-30"
      decimals="INF"
      id="Fact001166"
      unitRef="USDPShares">-0.40</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2025-01-01to2025-09-30"
      decimals="INF"
      id="Fact001167"
      unitRef="USDPShares">-1.97</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2024-01-012024-09-30"
      decimals="INF"
      id="Fact001168"
      unitRef="USDPShares">-1.67</us-gaap:EarningsPerShareDiluted>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001170">&lt;p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zdODYhBNQhC5" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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, accounts receivable, 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. Based on the Federal Deposit
Insurance Corporation (FDIC) applicable in the United Sates, Switzerland&#x2019;s deposit protection system (Esisuisse) and the Financial
Services Compensation Scheme (FSCS) applicable in the U.K., 47.21% of our cash and cash equivalent are protected by the applicable government
insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
we had 31 customers representing&#160;&lt;span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--ThirtyOneCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zUQj2MdhY8Re"&gt;87.4%&lt;/span&gt;&#160;of our revenue compared to 22 customers representing&#160;&lt;span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyTwoCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zrvXEAtq3Bnj"&gt;87.7%&lt;/span&gt;&#160;of our revenue for
the nine months ended September 30, 2024. This is a significant improvement in the revenue concentration. For the nine months ended September
30, 2025 and 2024,&#160;&lt;span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_z2QLFgSoUst"&gt;37.6%&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--NoBadDebtRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zqhcYFfj1gtk"&gt;38.3%&lt;/span&gt;&#160;of revenue, respectively, comes from customers under prepayment conditions, which
means there are no credit or bad debt risks on that portion of the customers&#x2019; portfolio.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Approximately&#160;&lt;span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--TwentyFiveCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zaRPdbBV6kuh"&gt;&lt;span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_c20240101__20240930__us-gaap--ConcentrationRiskByTypeAxis__custom--ElevenCustomersAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zDs0oWFrH9oi"&gt;80%&lt;/span&gt;&lt;/span&gt;&#160;of total accounts
receivable are concentrated in balances from the Company&#x2019;s top 25 customers as of September 30, 2025 compared to the same percentage
concentrated in 11 companies as of December 31, 2024. The largest customer as of September 30, 2025 represented&#160;&lt;span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zM0UEdCO5Uh2"&gt;8.75%&lt;/span&gt;&#160;of the
total compared to &lt;span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByTypeAxis__custom--LargestCustomerAccountsReceivableMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--MajorCustomersMember_zzvCBi2FnKEe"&gt;40.39%&lt;/span&gt; as of December 31, 2024. This concentration may expose the Company to a medium-to-low level of credit risk, as
most of these customers are bilateral, meaning they also have accounts payable with the Company.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2025-01-012025-09-30_custom_ThirtyOneCustomersMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001171"
      unitRef="Pure">0.874</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001172"
      unitRef="Pure">0.877</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2025-01-012025-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001173"
      unitRef="Pure">0.376</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2024-01-012024-09-30_custom_NoBadDebtRiskMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001174"
      unitRef="Pure">0.383</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2025-01-012025-09-30_custom_TwentyFiveCustomersAccountsReceivableMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001175"
      unitRef="Pure">0.80</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2024-01-012024-09-30_custom_ElevenCustomersAccountsReceivableMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001176"
      unitRef="Pure">0.80</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2025-01-012025-09-30_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001177"
      unitRef="Pure">0.0875</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2024-01-012024-12-31_custom_LargestCustomerAccountsReceivableMember_custom_MajorCustomersMember"
      decimals="INF"
      id="Fact001178"
      unitRef="Pure">0.4039</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2025-01-01to2025-09-30" id="Fact001180">&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zeiCsbuaQxul" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 1&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 2&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 3&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash; accounts receivable; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001182">&lt;p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zy6U9SA425F8" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Usage charges refer to the fees that customers
are billed based on their actual usage of the services. For voice services, this typically means charges are based on the duration of
calls made. For SMS (text messaging), it usually means charges per message sent. Other recurring charges are referred to charges for services
such as (1) Global DIDs, (2) Global Toll-Free Numbers, (3) PBX (Private Branch Exchange) for small businesses, and (4) SIP Trunking. The
provision of these services usually has set-up fees and are offered on a subscription or month-to-month basis.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Revenue is reported on a gross basis since the
Company acts as the principal in the transaction, meaning it has control over the goods or services before they are transferred to the
customer. This includes having the primary responsibility for fulfilling the contract and determining the price.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;With respect to the specific performance obligations
of the Company in its contracts with its customers, our standard service agreement establishes the following:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company agrees to furnish to Customer, and Customer agrees to purchase from the Company, International Long Distance telecommunication services and/or SMS services at the rates agreed to in writing by the Parties.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company will provide, operate and maintain communications equipment, international links and network administration and support in the United States and other countries as may be agreed upon.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company will be responsible for its own expenses and will provide, operate, and maintain transmission facilities required to link its domestic network with the other Party's nearest point of presence (POP).&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company shall provide Customer all required IP network addresses, Domain Name Server (DNS) information and, if necessary, the associated prefixes used to exchange voice traffic as provided on the provisioning form.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company shall take all appropriate security measures to protect its network from fraudulent traffic coming from unknown or unauthorized sources. Any and all IP and network information received by the Company from Customer for the purposes of this agreement shall be strictly confidential, and disclosed only to those employees or personnel with a need to know.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;The Company recognizes revenue from
telecommunication services in accordance with ASC 606. Topic 606 establishes a comprehensive 5 step framework for determining revenue
recognition. Under this framework, the Company considers each service a single performance obligation, since typically, the Company provides
a series of distinct services.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Under ASC 606, voice and SMS termination services
typically qualify for over time recognition because the customer receives and consumes the benefits as the entity performs&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 5%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 93%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;Each call or message is terminated in real time.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The customer cannot "stockpile" the service &#x2014; it's consumed instantly.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The service is indivisible and recurring, with no alternative use.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In the case of the services provided by Globetopper,
the Company recognizes revenue in accordance with ASC 606, "Revenue from Contracts with Customers."
Under this standard, revenue is recognized when control of the promised goods or services is transferred to the customer in an amount
that reflects the consideration to which the Company expects to be entitled.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company&#x2019;s primary performance obligation
is the transfer of digital prepaid products to customers upon purchase. Revenue is recognized at a point
in time when the digital prepaid products are made available to the customer, as this is when the customer obtains control and can benefit
from the use of the products. The Company has evaluated additional services, including API integration
and technical support, and determined that these services are not distinct performance obligations. These services are highly interdependent
and integrated with the primary obligation to deliver digital prepaid products. As such, revenue recognition for these services is bundled
with the primary performance obligation and recognized at the same point in time.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The transaction price is determined based on
the pricing appendix provided to customers at the time of contract signing, with the Company reserving the right to adjust prices with
a three-day notice. Since the Company has only one primary performance obligation, there is no allocation
of the transaction price across multiple obligations. &lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The application of the 5 step Topic 606 revenue
recognition framework to the Company's operations is depicted as follows:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; width: 95%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border: black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 19%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&lt;b&gt;Topic 606 Conceptual Framework&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 81%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&lt;b&gt;Related Company Policy &amp;amp; Procedures&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 1 Identify the contract(s) with customer&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A contract is defined as an approved mutual agreement
    between the Company and a customer setting performance obligation, and criteria that must be met in accordance with the Company's customary
    commercial business practices and entered into with the probable expectation that all estimated consideration will be realized in the
    ordinary course of business.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 2 Identify the performance obligations&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Performance obligations are identified in the
    customer agreement, and any subsequent amendments stated in per minute, time and message usage criteria; and digital prepaid products.
    The Company considers each service a single performance obligation, including instances where the Company provides a series of services
    that are substantially the same and have the same pattern of transfer.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 3 Determine the transaction price&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The transaction price is determined at contract
    inception and is subsequently reviewed periodically to reflect applicable rate amendments, trends in regulatory, market conditions and
    usage of service and products by a customer. The transaction price excludes amounts collected on behalf of third parties such as sales
    taxes and regulatory fees.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 4 Allocate the transaction price to the performance obligations&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The transaction price is allocated to each performance
    obligation based on the standalone contractual selling price of the time measured service, net of any related discount.&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid"&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"&gt;Step 5 Recognize revenue when the entity satisfies a performance obligation&lt;/p&gt;
    &lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: Black 1pt solid; font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;The Company recognizes revenues from contracts with customers when control of the usage of the services and digital prepaid products has been transferred to the customer, as recorded and measured by the Company's internal information systems. Revenues are recognized at the probable amount of consideration expected in exchange for transferring control of usage.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:CostOfSalesPolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001184">&lt;p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z0ofyubXnft" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cost of revenue&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Costs of revenue represent direct charges from
vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated
in vendors&#x2019; networks.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:CostOfSalesPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001186">&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z6XzvjAMVOKj" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;In November 2024, the Financial Accounting Standards
Board issued Accounting Standards Update (ASU) 2024-03&#160;&lt;i&gt;Final Standard on Income Statement: Disaggregation of Income Statement
Expenses&lt;/i&gt;, which requires disaggregated disclosure of income statement expenses for public business entities.&#160;The ASU does not
change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense
captions into specified categories in disclosures within the footnotes to the financial statements. This guidance will be effective for
us on January 1, 2027. The Company is currently evaluating the impact of adopting ASU 2024-03.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;The Company has reviewed all other recently issued,
but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to
cause a material impact on its financial statements.&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001188">&lt;p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zMl6dP8NpDGe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 3 - GOING CONCERN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; 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, negative working capital
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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Historically, the Company has relied upon funds
from its stockholders, lines of credit, options and secured and unsecured loans from third parties. 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001190">&lt;p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zQVM1lPkoDv2" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Prepaid and other current assets at September
30, 2025 and December 31, 2024 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--OtherCurrentAssetsTextBlock_z7Y3qk0EDqDa" style="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 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" id="xdx_492_20250930_zWSeZXNR3J7k" 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" id="xdx_499_20241231_zUQDQ3Yk2hJ5" 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;2025&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;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_z4s3m8XD64r7" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;228,169&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;115,685&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_z5ix38Oedmj1" 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;2,111,006&lt;/td&gt;&lt;td style="font: 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;2,020,288&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_zSoansNQXLt" 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_zixXVMW1PPjj" 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;53,893&lt;/td&gt;&lt;td style="font: 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;42,673&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_z0DEmDRhcsV2" 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;356,000&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_403_eus-gaap--SecurityDeposit_iI_maPEAOAzWTb_zavpMw1Z2aF5" 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;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;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zhvtSerwYlA1" 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;Total&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;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,900,271&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&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;2,684,349&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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock>
    <us-gaap:OtherCurrentAssetsTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001192">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--OtherCurrentAssetsTextBlock_z7Y3qk0EDqDa" style="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 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" id="xdx_492_20250930_zWSeZXNR3J7k" 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" id="xdx_499_20241231_zUQDQ3Yk2hJ5" 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;2025&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;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_z4s3m8XD64r7" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;228,169&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;115,685&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_z5ix38Oedmj1" 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;2,111,006&lt;/td&gt;&lt;td style="font: 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;2,020,288&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_zSoansNQXLt" 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_zixXVMW1PPjj" 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;53,893&lt;/td&gt;&lt;td style="font: 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;42,673&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_z0DEmDRhcsV2" 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;356,000&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_403_eus-gaap--SecurityDeposit_iI_maPEAOAzWTb_zavpMw1Z2aF5" 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;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;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zhvtSerwYlA1" 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;Total&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;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,900,271&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&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;2,684,349&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="AsOf2025-09-30"
      decimals="0"
      id="Fact001194"
      unitRef="USD">228169</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001195"
      unitRef="USD">115685</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:OtherPrepaidExpenseCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001197"
      unitRef="USD">2111006</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:OtherPrepaidExpenseCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001198"
      unitRef="USD">2020288</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:AdvancesOnInventoryPurchases
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001200"
      unitRef="USD">21000</us-gaap:AdvancesOnInventoryPurchases>
    <us-gaap:AdvancesOnInventoryPurchases
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001201"
      unitRef="USD">21000</us-gaap:AdvancesOnInventoryPurchases>
    <us-gaap:IncomeTaxReceivable
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001203"
      unitRef="USD">53893</us-gaap:IncomeTaxReceivable>
    <us-gaap:IncomeTaxReceivable
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001204"
      unitRef="USD">42673</us-gaap:IncomeTaxReceivable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001206"
      unitRef="USD">357500</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001207"
      unitRef="USD">356000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:SecurityDeposit
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001209"
      unitRef="USD">128703</us-gaap:SecurityDeposit>
    <us-gaap:SecurityDeposit
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001210"
      unitRef="USD">128703</us-gaap:SecurityDeposit>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001212"
      unitRef="USD">2900271</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001213"
      unitRef="USD">2684349</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001215">&lt;p id="xdx_803_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zGB988DZCnAb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 5 &#x2013;&#160;PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Property and equipment at September 30, 2025
and December 31, 2024 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zAspFV0NKIg5" style="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 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" id="xdx_493_20250930_zlVNdwSsS18j" 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" id="xdx_494_20241231_zffYnniPdtTa" 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;2025&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;/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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zlH170d68v6e"&gt;709,417&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z9B67BcjldC"&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;/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_90A_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zIWU4IN3M2wh"&gt;800,247&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--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zRTqmwMqRQ5a"&gt;690,742&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; padding-left: 5.4pt"&gt;Vehicle&lt;/td&gt;&lt;td style="font: 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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zm5pzyDfzVFj"&gt;86,643&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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zPujbwfohrYc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1223"&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;/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;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_90E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zT6dB3LhVI6b"&gt;157,831&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_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zB4xcItVRg1l"&gt;155,935&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_zYyFHG83uZc2" 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 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;1,754,138&lt;/td&gt;&lt;td style="font: 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;1,556,094&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_zdQdB8q7Brv1" 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;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;(1,083,496&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;(994,292&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_z2qM4n8Gl3F4" 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: 2.5pt; padding-left: 5.4pt"&gt;Total property and equipment&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;670,642&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;561,802&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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Depreciation expense for the nine months ended
September 30, 2025 and 2024 amounted to&#160;&lt;span id="xdx_90C_eus-gaap--Depreciation_pp0p0_c20250101__20250930_zKtu00zlYiD7"&gt;$89,204&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_904_eus-gaap--Depreciation_pp0p0_c20240101__20240930_zbQDJriNxHWe"&gt;$104,061&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001217">&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zAspFV0NKIg5" style="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 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" id="xdx_493_20250930_zlVNdwSsS18j" 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" id="xdx_494_20241231_zffYnniPdtTa" 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;2025&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;/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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zlH170d68v6e"&gt;709,417&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_z9B67BcjldC"&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;/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_90A_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zIWU4IN3M2wh"&gt;800,247&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--PropertyPlantAndEquipmentGross_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zRTqmwMqRQ5a"&gt;690,742&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; padding-left: 5.4pt"&gt;Vehicle&lt;/td&gt;&lt;td style="font: 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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zm5pzyDfzVFj"&gt;86,643&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--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zPujbwfohrYc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1223"&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;/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;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_90E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zT6dB3LhVI6b"&gt;157,831&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_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zB4xcItVRg1l"&gt;155,935&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_zYyFHG83uZc2" 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 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;1,754,138&lt;/td&gt;&lt;td style="font: 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;1,556,094&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_zdQdB8q7Brv1" 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;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;(1,083,496&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;(994,292&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_z2qM4n8Gl3F4" 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: 2.5pt; padding-left: 5.4pt"&gt;Total property and equipment&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;670,642&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;561,802&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="AsOf2025-09-30_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      id="Fact001218"
      unitRef="USD">709417</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-12-31_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      id="Fact001219"
      unitRef="USD">709417</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2025-09-30_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      id="Fact001220"
      unitRef="USD">800247</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-12-31_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      id="Fact001221"
      unitRef="USD">690742</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2025-09-30_us-gaap_VehiclesMember"
      decimals="0"
      id="Fact001222"
      unitRef="USD">86643</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2025-09-30_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      id="Fact001224"
      unitRef="USD">157831</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-12-31_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      id="Fact001225"
      unitRef="USD">155935</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001227"
      unitRef="USD">1754138</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001228"
      unitRef="USD">1556094</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001230"
      unitRef="USD">1083496</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001231"
      unitRef="USD">994292</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001233"
      unitRef="USD">670642</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001234"
      unitRef="USD">561802</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001235"
      unitRef="USD">89204</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001236"
      unitRef="USD">104061</us-gaap:Depreciation>
    <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001238">&lt;p id="xdx_801_eus-gaap--IntangibleAssetsDisclosureTextBlock_zZqIOD3SXiv1" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 6 &#x2013; INTANGIBLE ASSETS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Intangible assets at September 30, 2025
and December 31, 2024 consisted of the following:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_zs6ENBu7NaQ4" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible 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&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&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/span&gt;&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;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&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 style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Useful life&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;Gross carrying
    amount&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;Accumulated
    amortization&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;Net carrying
    amount&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: 18%; text-align: left; padding-left: 5.4pt"&gt;New gas regulator intangible&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: 18%; text-align: center; padding-left: 5.4pt"&gt;Not yet in service&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_z6SJS1BHeTXl"&gt;99,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_ze3eAPRcteuh"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1242"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#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: 3%"&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: 15%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zSbBHnAPOY1"&gt;99,592&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-bottom: 1pt; padding-left: 5.4pt"&gt;Interconnection agreements&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: center; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z58YORxMLFLi"&gt;16 years&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_90A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z6ZsaThnDItd"&gt;7,700,000&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;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--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zFW3ggVHKDni"&gt;721,877&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_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zIYkLY6vOvn3"&gt;6,978,123&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="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="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zFDPiAOV8ZN7"&gt;7,799,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_903_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zJQ1lmVi2yxa"&gt;721,877&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;/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_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_z0anVH7NGgoe"&gt;7,077,715&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&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 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 style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Useful life&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;Gross carrying
    amount&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;Accumulated
    amortization&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;Net carrying
    amount&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: 18%; text-align: left; padding-left: 5.4pt"&gt;New gas regulator intangible&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: 18%; text-align: center; padding-left: 5.4pt"&gt;Not yet in service&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zyBRz3TGb1I"&gt;99,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_za4zFZ3MSpDl"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1252"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#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: 3%"&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: 15%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zmEZ0XlbZxbk"&gt;99,592&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-bottom: 1pt; padding-left: 5.4pt"&gt;Interconnection agreements&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: center; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zUxrciKPD7ch"&gt;16 years&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_903_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBPSIZV61g9g"&gt;7,700,000&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;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--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBXFyM4m2zLk"&gt;360,938&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_908_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zbNB77uc1zpa"&gt;7,339,062&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="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="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zIugIwuMwQGc"&gt;7,799,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_90E_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zxmP2z2dLPkl"&gt;360,938&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;/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--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zfSzIY74Z73b"&gt;7,438,654&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 id="xdx_8AD_zXnVEVwk1eZf" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Amortization expense for the nine months ended
September 30, 2025 and 2024 amounted to&#160;$360,938&#160;and&#160;$0, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table outlines the estimated
future amortization expense as of September 30, 2025:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zMzf8JzOFbwa" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (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;/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: 44%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2025 (3 months remaining)&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: 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: 43%; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--BelowMarketLeaseAmortizationIncomeNextTwelveMonths_iI_c20250930_zCAsL5kgtgj9"&gt;120,312&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"&gt;2026&lt;/td&gt;&lt;td style="font: 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_90F_eus-gaap--BelowMarketLeaseAmortizationIncomeYearTwo_iI_c20250930_zbrKOFK66Dfi"&gt;481,250&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"&gt;2027&lt;/td&gt;&lt;td style="font: 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--BelowMarketLeaseAmortizationIncomeYearThree_iI_c20250930_zB4Nuz7h6qi"&gt;481,250&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: left"&gt;2028&lt;/td&gt;&lt;td style="font: 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--BelowMarketLeaseAmortizationIncomeYearFour_iI_c20250930_zeTDnBWsZv56"&gt;481,250&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"&gt;2029&lt;/td&gt;&lt;td style="font: 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--BelowMarketLeaseAmortizationIncomeYearFive_iI_c20250930_zOZfEhOtR2R1"&gt;481,250&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: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Thereafter&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_902_eus-gaap--BelowMarketLeaseAmortizationIncomeAfterYearFive_iI_c20250930_z0pW7muPWR5a"&gt;4,932,811&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: left"&gt;&#160;&lt;/td&gt;&lt;td style="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_904_eus-gaap--BelowMarketLeaseNet_iI_c20250930_zmSYnBR5rVM7"&gt;6,978,123&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="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:IntangibleAssetsDisclosureTextBlock>
    <us-gaap:ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001240">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock_zs6ENBu7NaQ4" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Schedule of Intangible 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&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&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/span&gt;&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;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&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 style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Useful life&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;Gross carrying
    amount&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;Accumulated
    amortization&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;Net carrying
    amount&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: 18%; text-align: left; padding-left: 5.4pt"&gt;New gas regulator intangible&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: 18%; text-align: center; padding-left: 5.4pt"&gt;Not yet in service&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_z6SJS1BHeTXl"&gt;99,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_ze3eAPRcteuh"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1242"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#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: 3%"&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: 15%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zSbBHnAPOY1"&gt;99,592&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-bottom: 1pt; padding-left: 5.4pt"&gt;Interconnection agreements&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: center; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z58YORxMLFLi"&gt;16 years&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_90A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_z6ZsaThnDItd"&gt;7,700,000&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;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--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zFW3ggVHKDni"&gt;721,877&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_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zIYkLY6vOvn3"&gt;6,978,123&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="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="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zFDPiAOV8ZN7"&gt;7,799,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_903_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zJQ1lmVi2yxa"&gt;721,877&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;/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_904_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_z0anVH7NGgoe"&gt;7,077,715&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&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;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&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 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 style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Useful life&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;Gross carrying
    amount&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;Accumulated
    amortization&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;Net carrying
    amount&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: 18%; text-align: left; padding-left: 5.4pt"&gt;New gas regulator intangible&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: 18%; text-align: center; padding-left: 5.4pt"&gt;Not yet in service&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zyBRz3TGb1I"&gt;99,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_za4zFZ3MSpDl"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1252"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#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: 3%"&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: 15%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--GasRegulatorMember_zmEZ0XlbZxbk"&gt;99,592&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-bottom: 1pt; padding-left: 5.4pt"&gt;Interconnection agreements&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: center; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zUxrciKPD7ch"&gt;16 years&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_903_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBPSIZV61g9g"&gt;7,700,000&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;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--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zBXFyM4m2zLk"&gt;360,938&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_908_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--InterconnectionAgreementsMember_zbNB77uc1zpa"&gt;7,339,062&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="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="text-align: center; padding-bottom: 2.5pt; padding-left: 5.4pt"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zIugIwuMwQGc"&gt;7,799,592&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_90E_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zxmP2z2dLPkl"&gt;360,938&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;/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--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TotalMember_zfSzIY74Z73b"&gt;7,438,654&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:ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2025-09-30_custom_GasRegulatorMember"
      decimals="0"
      id="Fact001241"
      unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2025-09-30_custom_GasRegulatorMember"
      decimals="0"
      id="Fact001243"
      unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife
      contextRef="AsOf2025-09-30_custom_InterconnectionAgreementsMember"
      id="Fact001244">P16Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2025-09-30_custom_InterconnectionAgreementsMember"
      decimals="0"
      id="Fact001245"
      unitRef="USD">7700000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2025-01-012025-09-30_custom_InterconnectionAgreementsMember"
      decimals="0"
      id="Fact001246"
      unitRef="USD">721877</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2025-09-30_custom_InterconnectionAgreementsMember"
      decimals="0"
      id="Fact001247"
      unitRef="USD">6978123</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2025-09-30_custom_TotalMember"
      decimals="0"
      id="Fact001248"
      unitRef="USD">7799592</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2025-01-012025-09-30_custom_TotalMember"
      decimals="0"
      id="Fact001249"
      unitRef="USD">721877</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2025-09-30_custom_TotalMember"
      decimals="0"
      id="Fact001250"
      unitRef="USD">7077715</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2024-12-31_custom_GasRegulatorMember"
      decimals="0"
      id="Fact001251"
      unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-12-31_custom_GasRegulatorMember"
      decimals="0"
      id="Fact001253"
      unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife
      contextRef="AsOf2024-12-31_custom_InterconnectionAgreementsMember"
      id="Fact001254">P16Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2024-12-31_custom_InterconnectionAgreementsMember"
      decimals="0"
      id="Fact001255"
      unitRef="USD">7700000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2024-01-012024-12-31_custom_InterconnectionAgreementsMember"
      decimals="0"
      id="Fact001256"
      unitRef="USD">360938</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-12-31_custom_InterconnectionAgreementsMember"
      decimals="0"
      id="Fact001257"
      unitRef="USD">7339062</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2024-12-31_custom_TotalMember"
      decimals="0"
      id="Fact001258"
      unitRef="USD">7799592</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2024-01-012024-12-31_custom_TotalMember"
      decimals="0"
      id="Fact001259"
      unitRef="USD">360938</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-12-31_custom_TotalMember"
      decimals="0"
      id="Fact001260"
      unitRef="USD">7438654</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001262">&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zMzf8JzOFbwa" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - INTANGIBLE ASSETS - Estimated Future Amortization (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;/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: 44%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2025 (3 months remaining)&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: 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: 43%; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--BelowMarketLeaseAmortizationIncomeNextTwelveMonths_iI_c20250930_zCAsL5kgtgj9"&gt;120,312&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"&gt;2026&lt;/td&gt;&lt;td style="font: 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_90F_eus-gaap--BelowMarketLeaseAmortizationIncomeYearTwo_iI_c20250930_zbrKOFK66Dfi"&gt;481,250&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"&gt;2027&lt;/td&gt;&lt;td style="font: 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--BelowMarketLeaseAmortizationIncomeYearThree_iI_c20250930_zB4Nuz7h6qi"&gt;481,250&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: left"&gt;2028&lt;/td&gt;&lt;td style="font: 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--BelowMarketLeaseAmortizationIncomeYearFour_iI_c20250930_zeTDnBWsZv56"&gt;481,250&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"&gt;2029&lt;/td&gt;&lt;td style="font: 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--BelowMarketLeaseAmortizationIncomeYearFive_iI_c20250930_zOZfEhOtR2R1"&gt;481,250&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: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Thereafter&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_902_eus-gaap--BelowMarketLeaseAmortizationIncomeAfterYearFive_iI_c20250930_z0pW7muPWR5a"&gt;4,932,811&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: left"&gt;&#160;&lt;/td&gt;&lt;td style="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_904_eus-gaap--BelowMarketLeaseNet_iI_c20250930_zmSYnBR5rVM7"&gt;6,978,123&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:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
    <us-gaap:BelowMarketLeaseAmortizationIncomeNextTwelveMonths
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001263"
      unitRef="USD">120312</us-gaap:BelowMarketLeaseAmortizationIncomeNextTwelveMonths>
    <us-gaap:BelowMarketLeaseAmortizationIncomeYearTwo
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001264"
      unitRef="USD">481250</us-gaap:BelowMarketLeaseAmortizationIncomeYearTwo>
    <us-gaap:BelowMarketLeaseAmortizationIncomeYearThree
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001265"
      unitRef="USD">481250</us-gaap:BelowMarketLeaseAmortizationIncomeYearThree>
    <us-gaap:BelowMarketLeaseAmortizationIncomeYearFour
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001266"
      unitRef="USD">481250</us-gaap:BelowMarketLeaseAmortizationIncomeYearFour>
    <us-gaap:BelowMarketLeaseAmortizationIncomeYearFive
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001267"
      unitRef="USD">481250</us-gaap:BelowMarketLeaseAmortizationIncomeYearFive>
    <us-gaap:BelowMarketLeaseAmortizationIncomeAfterYearFive
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001268"
      unitRef="USD">4932811</us-gaap:BelowMarketLeaseAmortizationIncomeAfterYearFive>
    <us-gaap:BelowMarketLeaseNet
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001269"
      unitRef="USD">6978123</us-gaap:BelowMarketLeaseNet>
    <us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001271">&lt;p id="xdx_80F_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zZrnPJZDu6Me" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 7 &#x2013; ACCRUED AND OTHER CURRENT LIABILITIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Accrued and other current liabilities at September
30, 2025 and December 31, 2024 consisted of the following&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zpD8AGfnKQe2" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (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" id="xdx_492_20250930_zmEADYCHYkH4" 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" id="xdx_498_20241231_zPTp49RsNZ2e" 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;2025&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;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iI_zuIzGxoEAki" 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;Accrued liabilities&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;1,148,363&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;928,858&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_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_zzmlsKgTTRnd" 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;Cost provision&lt;/td&gt;&lt;td style="font: 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;13,276,570&lt;/td&gt;&lt;td style="font: 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;53,939,336&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--InterestPayableCurrent_iI_zyaoKkOJt2vb" 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;Accrued interest&lt;/td&gt;&lt;td style="font: 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;92,450&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;118,204&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_408_eus-gaap--AccruedSalariesCurrent_iI_zTqBYwKxhC36" 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;Salary payable - management&lt;/td&gt;&lt;td style="font: 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;73,363&lt;/td&gt;&lt;td style="font: 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;420,447&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_40B_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_znop3XdMuYl7" 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;Salary payable and employee benefit&lt;/td&gt;&lt;td style="font: 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;77,709&lt;/td&gt;&lt;td style="font: 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;88,357&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_40A_eus-gaap--OtherLiabilitiesCurrent_iI_zhwZQ5PYPvtc" 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;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;340,915&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;129,582&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_402_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zfESPoE4veNi" 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;Total&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;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,009,370&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&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;55,624,784&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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

</us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock>
    <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001273">&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zpD8AGfnKQe2" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - ACCRUED AND OTHER CURRENT LIABILITIES (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" id="xdx_492_20250930_zmEADYCHYkH4" 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" id="xdx_498_20241231_zPTp49RsNZ2e" 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;2025&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;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iI_zuIzGxoEAki" 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;Accrued liabilities&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;1,148,363&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;928,858&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_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_zzmlsKgTTRnd" 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;Cost provision&lt;/td&gt;&lt;td style="font: 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;13,276,570&lt;/td&gt;&lt;td style="font: 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;53,939,336&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--InterestPayableCurrent_iI_zyaoKkOJt2vb" 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;Accrued interest&lt;/td&gt;&lt;td style="font: 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;92,450&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;118,204&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_408_eus-gaap--AccruedSalariesCurrent_iI_zTqBYwKxhC36" 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;Salary payable - management&lt;/td&gt;&lt;td style="font: 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;73,363&lt;/td&gt;&lt;td style="font: 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;420,447&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_40B_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_znop3XdMuYl7" 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;Salary payable and employee benefit&lt;/td&gt;&lt;td style="font: 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;77,709&lt;/td&gt;&lt;td style="font: 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;88,357&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_40A_eus-gaap--OtherLiabilitiesCurrent_iI_zhwZQ5PYPvtc" 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;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;340,915&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;129,582&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_402_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zfESPoE4veNi" 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;Total&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;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,009,370&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&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;55,624,784&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:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
    <us-gaap:AccruedLiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001275"
      unitRef="USD">1148363</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001276"
      unitRef="USD">928858</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpense
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001278"
      unitRef="USD">13276570</us-gaap:DeferredTaxAssetsTaxDeferredExpense>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpense
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001279"
      unitRef="USD">53939336</us-gaap:DeferredTaxAssetsTaxDeferredExpense>
    <us-gaap:InterestPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001281"
      unitRef="USD">92450</us-gaap:InterestPayableCurrent>
    <us-gaap:InterestPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001282"
      unitRef="USD">118204</us-gaap:InterestPayableCurrent>
    <us-gaap:AccruedSalariesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001284"
      unitRef="USD">73363</us-gaap:AccruedSalariesCurrent>
    <us-gaap:AccruedSalariesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001285"
      unitRef="USD">420447</us-gaap:AccruedSalariesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001287"
      unitRef="USD">77709</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001288"
      unitRef="USD">88357</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001290"
      unitRef="USD">340915</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001291"
      unitRef="USD">129582</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001293"
      unitRef="USD">15009370</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001294"
      unitRef="USD">55624784</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001296">&lt;p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zX6pV5NDi02g" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 8 - LOANS PAYABLE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Loans payable at September 30, 2025 and December
31, 2024 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfLoansPayableTextBlock_zicFFzvicSTb" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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;2025&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 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: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zolPkEpbMYc9"&gt;97,401&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zaY6xWtph03a"&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: 33%; text-align: left; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zKiqKxqkCz2k"&gt;October 23, 2018&lt;/span&gt; and due on &lt;span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z7Im4kLsdURe"&gt;January 2, 2026&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: 9%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zrKL5PvJaT04"&gt;5.0&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;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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zEjvEmekSfPf"&gt;60,703&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_c20241231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zXsWeO9zRA73"&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; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zDESa72WW1Kk"&gt;April 1, 2020&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zabqWHwHmI1i"&gt;March 31, 2026&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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfy9rfdaKlKe"&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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zQJwTnkNJjHb"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1309"&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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zvqDU0Dx4oig"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zrqSXBXi2UQ3"&gt;June 11, 2024&lt;/span&gt; and due on &lt;span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z1I2E2MXwLm1"&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 id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_ze3Fxw3qEhd1"&gt;2.0&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 - 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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zaSWTiosEBFd"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1314"&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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zZHN8NtSAGm"&gt;1,275,000&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_90E_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zhD00O0Xv7I6"&gt;April 1, 2024&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwzMzn5uxn1h"&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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znZYbWfVfXK4"&gt;4.9&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_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zAb5N4Gj0gr2"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1319"&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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zrddE9TjtB35"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4BMEvPSBrR7"&gt;July 16, 2024&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z7BiwOz4DIr4"&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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zxmRrJ1kTE14"&gt;2.0&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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUlgiDFm7DQ3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1324"&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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zTm1Wc2gZ53i"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zhf4h8a0U2L7"&gt;July 31, 2024&lt;/span&gt; and due on &lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zYD6vQrI2Xc3"&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 id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zJGLzu2Zr5i6"&gt;2.0&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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zt236lAypbA1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1329"&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_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zp4hschllmj2"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_z8cxMoKjgzyd"&gt;September 23, 2024&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zHVhj42nVKSc"&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 id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zAPl6OaLuF75"&gt;2.0&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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zEuWMmp5BrPc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1334"&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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zw7hlGQEWxil"&gt;108,696&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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zHdHJOAUogBb"&gt;October 4, 2024&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zJmzVauN4hLk"&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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_z5JlGZZvMnG9"&gt;2.0&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 - 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_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zTW53vYZQt91"&gt;226,810&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--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z7zDSnqovq1d"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1340"&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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z4tSTKaeDnjh"&gt;February 3, 2025&lt;/span&gt; and due on &lt;span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zNbqoA0K0fHf"&gt;September 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_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zmgwKAkMWxGk"&gt;4.9&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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zYpaDVNQ7yBj"&gt;794,737&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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zE9Dc1tkXJH3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1345"&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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zsvUTFGAfJ"&gt;July 16, 2025&lt;/span&gt; and due on &lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zZXCWWn5Yit8"&gt;February 26, 2026&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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_znJ890Ajtixe"&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: 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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHRH77u1Yaci"&gt;794,737&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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zX53KUyzBKch"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1350"&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_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zP9mZHJW0JV2"&gt;August 8, 2025&lt;/span&gt; and due on &lt;span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zpPHqCjHGxx3"&gt;March 21, 2026&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_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHA315t1etD8"&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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zB4PuaaAJ8A9"&gt;794,737&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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zeSXznZpzI21"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1355"&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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zN0cc1xStZ5d"&gt;September 11, 2025&lt;/span&gt; and due on &lt;span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zIt8MgKaJWf1"&gt;April 24, 2026&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_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zX3sPflWr1s8"&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: 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;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Financing
    loan&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&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 1pt solid; 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="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zPaKvbszlh05" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;44,865&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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="padding-bottom: 1pt"&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 1pt solid; 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="border-bottom: Black 1pt solid; 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--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zdpyfWDUahhl"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1360"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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: 1pt"&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; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loan
    was issued in July 2025 and the monthly payment amount is &lt;span id="xdx_90D_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zcW9WjFcoL78"&gt;$1,149&lt;/span&gt; for &lt;span id="xdx_903_eus-gaap--LesseeFinanceLeaseTermOfContract1_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zRf3dHrae5Hf"&gt;48 months&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&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 1pt solid; 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="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;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zg9eChwsyCB2"&gt;7.87&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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;/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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930_zXmuOcL7etmf"&gt;2,813,990&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_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231_z6jOts0jHnG7"&gt;2,518,539&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_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930_zspPqtQPMN9a"&gt;105,323&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_c20241231_ztpHrtYiRFQ1"&gt;62,898&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="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="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 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_906_eus-gaap--LongTermDebt_iI_pp0p0_c20250930_zpTxhgN3Sqe6"&gt;2,708,667&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_902_eus-gaap--LongTermDebt_pp0p0_c20241231_zOypOy5I7grf"&gt;2,455,641&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_906_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20250930_zLqssCgc83Ag"&gt;2,674,548&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_90F_eus-gaap--LongTermDebtCurrent_pp0p0_c20241231_zMEy0ITEpXPa"&gt;2,455,641&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="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="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 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_907_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20250930_zqXbw9gF6Oj1"&gt;34,118&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_90A_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20241231_zWu0u3KUirFd"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1373"&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="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&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="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="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Loans payable - related parties at September
30, 2025 and December 31, 2024 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zPNx6J6YZxe5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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;/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;2025&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;/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%; 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zk00pvm1cpmc"&gt;21,606&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z1WZ0LuXNMl7"&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;/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_904_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zYRGZhMizddk"&gt;133,865&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_90D_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zg9U2tXj1Xfd"&gt;219,894&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;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_905_eus-gaap--LoansPayable_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zbmtXG2XSOzb"&gt;55,579&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_900_eus-gaap--LoansPayable_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zUKgV4iN1Vel"&gt;478,985&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; 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_90F_eus-gaap--LoansPayable_pp0p0_c20250930_z5yAgXeFtFE6"&gt;211,050&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_90E_eus-gaap--LoansPayable_pp0p0_c20241231_z0fBrxAPthGb"&gt;720,485&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;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_907_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20250930_z7104NBbeazc"&gt;211,050&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_90B_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20241231_zrLtlQFjvZjh"&gt;720,485&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: 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LongTermLoansPayable_pp0p0_c20250930_zxV2Z2Zjtpe6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1386"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_908_eus-gaap--LongTermLoansPayable_pp0p0_c20241231_z9vuRmq9Fze8"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1387"&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;/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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025
and 2024, the Company borrowed from third parties totaling&#160;&lt;span id="xdx_905_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zpYyWHfkXrtl"&gt;$5,825,583&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90E_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_z73xXeHJSEvc"&gt;$2,011,100&lt;/span&gt;, which includes original issue discount
and financing costs of&#160;&lt;span id="xdx_902_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zEqQzkpZmHDd"&gt;$360,583&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_903_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zQYtUnehHqWg"&gt;$0&lt;/span&gt;&#160;and repaid the principal amount of&#160;&lt;span id="xdx_902_eus-gaap--PaymentsForLoans_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zNf9YknzlIi6"&gt;$2,076,404&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90E_eus-gaap--PaymentsForLoans_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zK3mQiFq2zQ6"&gt;$669,121&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
the Company issued a note payable of&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zMAOqzliPuO6"&gt;$1,000,000&lt;/span&gt;&#160;for the earn out payment related to the April 1, 2024 acquisition of a subsidiary.
During the nine months ended September 30, 2025, the Company issued a note payable of&#160;&lt;span id="xdx_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z7yP5Qmb99Nh"&gt;$100,000&lt;/span&gt;&#160;for the consideration related
to the July 1, 2025 acquisition of a subsidiary. These notes were fully repaid during the nine months ended September 30, 2025.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025
and 2024, the Company recorded interest expense of&#160;&lt;span id="xdx_904_eus-gaap--InterestExpense_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zbi439CqEQpf"&gt;$353,964&lt;/span&gt; and&#160;&lt;span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoq8uKCr9tMj"&gt;$121,806&lt;/span&gt;&#160;and recognized amortization of discount, included
in interest expense, of&#160;&lt;span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zKxDev4NUkga"&gt;$106,770&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_ziELGQztiEbc"&gt;$163,406&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
the Company settled loans as follows;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;
&lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify; width: 5%"&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: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;Principal
    amount and accrued interest of 5 notes payable issued in June through October 2024 by issuing&#160;&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--FiveNotesPayableSettlementMember_zyanojtj55k2"&gt;264,980&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_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--NotesIssuedJuneThroughOctober2024Member_zQXJIwK8q6D1"&gt;$801,255&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&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: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&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="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Principal
    amount and accrued interest of 3 notes payable issued in June 2025 by issuing&#160;&lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z08cAw2aS2Lc"&gt;22,131&lt;/span&gt;&#160;shares of Series D Preferred Stock.
    As a result, the Company recorded a loss on settlement of debt of&#160;&lt;span id="xdx_900_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThreeNotesPayableSettlementMember_z3hTgHIGJnlh"&gt;$804,599&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;Principal amount and accrued interest of 4 notes payable
issued in January through May 2025 by issuing&#160;&lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--FourNotesPayableSettlementMember_zz9ahEufNbha"&gt;14,979&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_909_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--FourNotesPayableSettlementMember_zTfpms53t4I5"&gt;$541,290&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;
&lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify; width: 5%"&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: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;Principal amount and accrued interest of a note payable
issued in April 2023 by issuing &lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNQFtxvS3mrk"&gt;1,770,000&lt;/span&gt; shares of common stock. As a result, the Company recorded a loss on settlement of debt of &lt;span id="xdx_903_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--NotesIssuedApril2023Member_z6LLypVdt0il"&gt;$102,660&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: justify"&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: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: justify"&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="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: bottom; 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_907_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zfDtU7rvzLZd"&gt;$27,537&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td&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="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <IQST:ScheduleOfLoansPayableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001298">&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfLoansPayableTextBlock_zicFFzvicSTb" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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;2025&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 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: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zolPkEpbMYc9"&gt;97,401&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zaY6xWtph03a"&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: 33%; text-align: left; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zKiqKxqkCz2k"&gt;October 23, 2018&lt;/span&gt; and due on &lt;span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_z7Im4kLsdURe"&gt;January 2, 2026&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: 9%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20250930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zrKL5PvJaT04"&gt;5.0&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;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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zEjvEmekSfPf"&gt;60,703&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_c20241231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zXsWeO9zRA73"&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; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zDESa72WW1Kk"&gt;April 1, 2020&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zabqWHwHmI1i"&gt;March 31, 2026&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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfy9rfdaKlKe"&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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zQJwTnkNJjHb"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1309"&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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zvqDU0Dx4oig"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_907_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zrqSXBXi2UQ3"&gt;June 11, 2024&lt;/span&gt; and due on &lt;span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z1I2E2MXwLm1"&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 id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_ze3Fxw3qEhd1"&gt;2.0&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 - 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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zaSWTiosEBFd"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1314"&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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zZHN8NtSAGm"&gt;1,275,000&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_90E_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zhD00O0Xv7I6"&gt;April 1, 2024&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwzMzn5uxn1h"&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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znZYbWfVfXK4"&gt;4.9&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_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zAb5N4Gj0gr2"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1319"&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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zrddE9TjtB35"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4BMEvPSBrR7"&gt;July 16, 2024&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z7BiwOz4DIr4"&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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zxmRrJ1kTE14"&gt;2.0&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_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUlgiDFm7DQ3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1324"&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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zTm1Wc2gZ53i"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_900_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zhf4h8a0U2L7"&gt;July 31, 2024&lt;/span&gt; and due on &lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zYD6vQrI2Xc3"&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 id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zJGLzu2Zr5i6"&gt;2.0&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_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zt236lAypbA1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1329"&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_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zp4hschllmj2"&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; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_z8cxMoKjgzyd"&gt;September 23, 2024&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zHVhj42nVKSc"&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 id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zAPl6OaLuF75"&gt;2.0&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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zEuWMmp5BrPc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1334"&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_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zw7hlGQEWxil"&gt;108,696&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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zHdHJOAUogBb"&gt;October 4, 2024&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_zJmzVauN4hLk"&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 id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSixMember_z5JlGZZvMnG9"&gt;2.0&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 - 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_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zTW53vYZQt91"&gt;226,810&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--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z7zDSnqovq1d"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1340"&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_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_z4tSTKaeDnjh"&gt;February 3, 2025&lt;/span&gt; and due on &lt;span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zNbqoA0K0fHf"&gt;September 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_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELTwoMember_zmgwKAkMWxGk"&gt;4.9&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_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zYpaDVNQ7yBj"&gt;794,737&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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zE9Dc1tkXJH3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1345"&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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zsvUTFGAfJ"&gt;July 16, 2025&lt;/span&gt; and due on &lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_zZXCWWn5Yit8"&gt;February 26, 2026&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_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteEightMember_znJ890Ajtixe"&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: 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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHRH77u1Yaci"&gt;794,737&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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zX53KUyzBKch"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1350"&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_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zP9mZHJW0JV2"&gt;August 8, 2025&lt;/span&gt; and due on &lt;span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zpPHqCjHGxx3"&gt;March 21, 2026&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_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteNineMember_zHA315t1etD8"&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_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zB4PuaaAJ8A9"&gt;794,737&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_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zeSXznZpzI21"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1355"&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_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zN0cc1xStZ5d"&gt;September 11, 2025&lt;/span&gt; and due on &lt;span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zIt8MgKaJWf1"&gt;April 24, 2026&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_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTenMember_zX3sPflWr1s8"&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: 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;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Financing
    loan&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&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 1pt solid; 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="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zPaKvbszlh05" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;44,865&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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="padding-bottom: 1pt"&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 1pt solid; 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="border-bottom: Black 1pt solid; 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--DebtInstrumentCarryingAmount_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zdpyfWDUahhl"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1360"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; 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: 1pt"&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; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loan
    was issued in July 2025 and the monthly payment amount is &lt;span id="xdx_90D_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zcW9WjFcoL78"&gt;$1,149&lt;/span&gt; for &lt;span id="xdx_903_eus-gaap--LesseeFinanceLeaseTermOfContract1_iI_c20250701__us-gaap--DebtInstrumentAxis__custom--FinancingLoanMember_zRf3dHrae5Hf"&gt;48 months&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&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 1pt solid; 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="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;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_uPure_c20250930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThirteenMember_zg9eChwsyCB2"&gt;7.87&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; 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;/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_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250930_zXmuOcL7etmf"&gt;2,813,990&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_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20241231_z6jOts0jHnG7"&gt;2,518,539&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_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930_zspPqtQPMN9a"&gt;105,323&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_c20241231_ztpHrtYiRFQ1"&gt;62,898&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="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="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 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_906_eus-gaap--LongTermDebt_iI_pp0p0_c20250930_zpTxhgN3Sqe6"&gt;2,708,667&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_902_eus-gaap--LongTermDebt_pp0p0_c20241231_zOypOy5I7grf"&gt;2,455,641&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_906_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20250930_zLqssCgc83Ag"&gt;2,674,548&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_90F_eus-gaap--LongTermDebtCurrent_pp0p0_c20241231_zMEy0ITEpXPa"&gt;2,455,641&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="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="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 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_907_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20250930_zqXbw9gF6Oj1"&gt;34,118&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_90A_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20241231_zWu0u3KUirFd"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1373"&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="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&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="AsOf2025-09-30_custom_MartusMember"
      decimals="0"
      id="Fact001299"
      unitRef="USD">97401</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_MartusMember"
      decimals="0"
      id="Fact001300"
      unitRef="USD">103738</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_MartusMember"
      id="Fact001301">2018-10-23</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_MartusMember"
      id="Fact001302">2026-01-02</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_MartusMember"
      decimals="2"
      id="Fact001303"
      unitRef="Pure">0.050</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_DarleneCovi19Member"
      decimals="0"
      id="Fact001304"
      unitRef="USD">60703</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_DarleneCovi19Member"
      decimals="0"
      id="Fact001305"
      unitRef="USD">80019</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_DarleneCovi19Member"
      id="Fact001306">2020-04-01</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_DarleneCovi19Member"
      id="Fact001307">2026-03-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_DarleneCovi19Member"
      decimals="2"
      id="Fact001308"
      unitRef="Pure">0.000</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteTwoMember"
      decimals="0"
      id="Fact001310"
      unitRef="USD">217391</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTwoMember"
      id="Fact001311">2024-06-11</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTwoMember"
      id="Fact001312">2025-06-11</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteTwoMember"
      decimals="2"
      id="Fact001313"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteQXTELMember"
      decimals="0"
      id="Fact001315"
      unitRef="USD">1275000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELMember"
      id="Fact001316">2024-04-01</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELMember"
      id="Fact001317">2025-06-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELMember"
      decimals="INF"
      id="Fact001318"
      unitRef="Pure">0.049</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteFourMember"
      decimals="0"
      id="Fact001320"
      unitRef="USD">271739</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteThreeMember"
      id="Fact001321">2024-07-16</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteThreeMember"
      id="Fact001322">2025-07-16</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteThreeMember"
      decimals="2"
      id="Fact001323"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteFourMember"
      decimals="0"
      id="Fact001325"
      unitRef="USD">271739</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFourMember"
      id="Fact001326">2024-07-31</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFourMember"
      id="Fact001327">2025-07-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteFourMember"
      decimals="2"
      id="Fact001328"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteFiveMember"
      decimals="0"
      id="Fact001330"
      unitRef="USD">190217</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFiveMember"
      id="Fact001331">2024-09-23</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteFiveMember"
      id="Fact001332">2025-09-23</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteFiveMember"
      decimals="2"
      id="Fact001333"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31_custom_PromissoryNoteSixMember"
      decimals="0"
      id="Fact001335"
      unitRef="USD">108696</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteSixMember"
      id="Fact001336">2024-10-04</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteSixMember"
      id="Fact001337">2025-09-23</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteSixMember"
      decimals="2"
      id="Fact001338"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember"
      decimals="0"
      id="Fact001339"
      unitRef="USD">226810</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELTwoMember"
      id="Fact001341">2025-02-03</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteQXTELTwoMember"
      id="Fact001342">2025-09-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember"
      decimals="INF"
      id="Fact001343"
      unitRef="Pure">4.9</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteEightMember"
      decimals="0"
      id="Fact001344"
      unitRef="USD">794737</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteEightMember"
      id="Fact001346">2025-07-16</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteEightMember"
      id="Fact001347">2026-02-26</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteEightMember"
      decimals="INF"
      id="Fact001348"
      unitRef="Pure">24.0</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteNineMember"
      decimals="0"
      id="Fact001349"
      unitRef="USD">794737</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteNineMember"
      id="Fact001351">2025-08-08</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteNineMember"
      id="Fact001352">2026-03-21</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteNineMember"
      decimals="INF"
      id="Fact001353"
      unitRef="Pure">24.0</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteTenMember"
      decimals="0"
      id="Fact001354"
      unitRef="USD">794737</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTenMember"
      id="Fact001356">2025-09-11</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-012025-09-30_custom_PromissoryNoteTenMember"
      id="Fact001357">2026-04-24</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteTenMember"
      decimals="INF"
      id="Fact001358"
      unitRef="Pure">24.0</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30_custom_FinancingLoanMember"
      decimals="0"
      id="Fact001359"
      unitRef="USD">44865</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:FinanceLeaseLiabilityPaymentsDue
      contextRef="AsOf2025-07-01_custom_FinancingLoanMember"
      decimals="0"
      id="Fact001361"
      unitRef="USD">1149</us-gaap:FinanceLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeFinanceLeaseTermOfContract1
      contextRef="AsOf2025-07-01_custom_FinancingLoanMember"
      id="Fact001362">P48M</us-gaap:LesseeFinanceLeaseTermOfContract1>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2025-09-30_custom_PromissoryNoteThirteenMember"
      decimals="INF"
      id="Fact001363"
      unitRef="Pure">7.87</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001364"
      unitRef="USD">2813990</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001365"
      unitRef="USD">2518539</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001366"
      unitRef="USD">105323</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001367"
      unitRef="USD">62898</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LongTermDebt
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001368"
      unitRef="USD">2708667</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebt
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001369"
      unitRef="USD">2455641</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001370"
      unitRef="USD">2674548</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001371"
      unitRef="USD">2455641</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001372"
      unitRef="USD">34118</us-gaap:LongTermDebtNoncurrent>
    <IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001375">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zPNx6J6YZxe5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - 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;/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;2025&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;/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%; 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_909_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zk00pvm1cpmc"&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_90A_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z1WZ0LuXNMl7"&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;/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_904_eus-gaap--LoansPayable_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zYRGZhMizddk"&gt;133,865&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_90D_eus-gaap--LoansPayable_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zg9U2tXj1Xfd"&gt;219,894&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;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_905_eus-gaap--LoansPayable_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zbmtXG2XSOzb"&gt;55,579&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_900_eus-gaap--LoansPayable_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zUKgV4iN1Vel"&gt;478,985&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; 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_90F_eus-gaap--LoansPayable_pp0p0_c20250930_z5yAgXeFtFE6"&gt;211,050&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_90E_eus-gaap--LoansPayable_pp0p0_c20241231_z0fBrxAPthGb"&gt;720,485&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;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_907_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20250930_z7104NBbeazc"&gt;211,050&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_90B_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20241231_zrLtlQFjvZjh"&gt;720,485&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: 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_908_eus-gaap--LongTermLoansPayable_pp0p0_c20250930_zxV2Z2Zjtpe6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1386"&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_908_eus-gaap--LongTermLoansPayable_pp0p0_c20241231_z9vuRmq9Fze8"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1387"&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;/tr&gt;
  &lt;/table&gt;</IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock>
    <us-gaap:LoansPayable
      contextRef="AsOf2025-09-30_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      id="Fact001376"
      unitRef="USD">21606</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-12-31_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      id="Fact001377"
      unitRef="USD">21606</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2025-09-30_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      id="Fact001378"
      unitRef="USD">133865</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-12-31_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      id="Fact001379"
      unitRef="USD">219894</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2025-09-30_custom_MinorityShareholderOfQXTELMember"
      decimals="0"
      id="Fact001380"
      unitRef="USD">55579</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-12-31_custom_MinorityShareholderOfQXTELMember"
      decimals="0"
      id="Fact001381"
      unitRef="USD">478985</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001382"
      unitRef="USD">211050</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001383"
      unitRef="USD">720485</us-gaap:LoansPayable>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001384"
      unitRef="USD">211050</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001385"
      unitRef="USD">720485</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:IncreaseDecreaseInOtherLoans
      contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      id="Fact001388"
      unitRef="USD">5825583</us-gaap:IncreaseDecreaseInOtherLoans>
    <us-gaap:IncreaseDecreaseInOtherLoans
      contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      id="Fact001389"
      unitRef="USD">2011100</us-gaap:IncreaseDecreaseInOtherLoans>
    <us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount
      contextRef="AsOf2025-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      id="Fact001390"
      unitRef="USD">360583</us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount>
    <us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount
      contextRef="AsOf2024-12-31_custom_ThirdPartyLoansMember"
      decimals="0"
      id="Fact001391"
      unitRef="USD">0</us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount>
    <us-gaap:PaymentsForLoans
      contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      id="Fact001392"
      unitRef="USD">2076404</us-gaap:PaymentsForLoans>
    <us-gaap:PaymentsForLoans
      contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansMember"
      decimals="0"
      id="Fact001393"
      unitRef="USD">669121</us-gaap:PaymentsForLoans>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2025-09-30_custom_PromissoryNoteQXTELTwoMember"
      decimals="0"
      id="Fact001394"
      unitRef="USD">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:OtherLongTermNotesPayable
      contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember"
      decimals="0"
      id="Fact001395"
      unitRef="USD">100000</us-gaap:OtherLongTermNotesPayable>
    <us-gaap:InterestExpense
      contextRef="From2025-01-012025-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001396"
      unitRef="USD">353964</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001397"
      unitRef="USD">121806</us-gaap:InterestExpense>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2025-01-012025-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001398"
      unitRef="USD">106770</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001399"
      unitRef="USD">163406</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-01-012025-09-30_custom_FiveNotesPayableSettlementMember"
      decimals="INF"
      id="Fact001400"
      unitRef="Shares">264980</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-01-012025-09-30_custom_NotesIssuedJuneThroughOctober2024Member"
      decimals="0"
      id="Fact001401"
      unitRef="USD">801255</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-01-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact001402"
      unitRef="Shares">22131</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-01-012025-09-30_custom_ThreeNotesPayableSettlementMember"
      decimals="0"
      id="Fact001403"
      unitRef="USD">804599</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember"
      decimals="INF"
      id="Fact001404"
      unitRef="Shares">14979</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-01-012025-09-30_custom_FourNotesPayableSettlementMember188704937"
      decimals="0"
      id="Fact001405"
      unitRef="USD">541290</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact001406"
      unitRef="Shares">1770000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-012024-09-30_custom_NotesIssuedApril2023Member"
      decimals="0"
      id="Fact001407"
      unitRef="USD">102660</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-012024-09-30_custom_FutureReceiptsLoanMember"
      decimals="0"
      id="Fact001408"
      unitRef="USD">27537</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:ConvertibleDebtTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001410">&lt;p id="xdx_808_eus-gaap--ConvertibleDebtTableTextBlock_z7UbglCcRFOg" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 9 - CONVERTIBLE LOANS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Convertible loans at&#160;September 30,
2025 and December 31, 2024 consisted of the following:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ConvertibleLoansTextBlock_zXtjQ37LV5F2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - 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_49E_20250930_zoi5Bz6YjTg8"&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_20241231_zGzKmZiWgO3a"&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;2025&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;/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 2024&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;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zdAQgVDyXEv9" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;753,090&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zD62ELYMhNFi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;5,225,308&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 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 id="xdx_987_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zBA9jNGr1i13" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;421,053&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_98D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zLWuN7iFqxCl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1416"&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_403_eus-gaap--OtherNotesPayable_iI_zbkWJU689Hj5" 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;1,174,142&lt;/td&gt;&lt;td style="font: 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;5,225,308&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_z6Vtl7OwCAG3" 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;(7,672&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;(348,950&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_40C_eus-gaap--ConvertibleNotesPayable_iI_zuyPCfgWGM9f" 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;1,166,470&lt;/td&gt;&lt;td style="font: 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;4,876,358&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_zwJzgQa5SCS8" 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;1,166,471&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;1,864,432&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_zk3ZG1BwEbcc" 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1430"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,011,926&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025
and 2024, the Company recorded interest expense of&#160;&lt;span id="xdx_90A_eus-gaap--InterestExpense_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zQVyXsPKppP9"&gt;$593,818&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_905_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zOVMht5DEp8l"&gt;$555,092&lt;/span&gt;&#160;and recognized amortization of discount,
included in interest expense, of&#160;&lt;span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z4sxhVWQtoe5"&gt;$278,951&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90E_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zyPLZ5Abppni"&gt;$693,516&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Conversion&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the&#160;nine months ended September 30,
2025, one note holder converted notes with principal amounts of&#160;&lt;span id="xdx_90C_ecustom--DebtConversionConvertedInstrumentAmount2_c20250101__20250930_zOlWdXZqKSc9"&gt;$4,153,343&lt;/span&gt;, debt discount of&#160;&lt;span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--OneNoteholderConvertibleDebtMember_zyh0Jk7abh93"&gt;$129,570&lt;/span&gt;, accrued interest of&#160;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zGk5E8ntPW43"&gt;$420,919&lt;/span&gt;&#160;and
conversion fee of&#160;&lt;span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zbaW0lp2zXj8"&gt;$15,000&lt;/span&gt;&#160;into&#160;&lt;span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zzUHn7KO5KQa"&gt;988,655&lt;/span&gt;&#160;shares of common stock. During the&#160;three months ended September 30, 2025,
one note holder converted notes with principal amounts of&#160;&lt;span id="xdx_90A_ecustom--DebtConversionConvertedInstrumentAmount2_c20250701__20250930_z5DjAgSrRg1c"&gt;$931,121&lt;/span&gt;, debt discount of&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--SecondNoteholderConvertibleDebtMember_zkFTaeCoWYg8"&gt;$1,918&lt;/span&gt;, accrued interest of&#160;&lt;span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20250701__20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zLx0ibiYxcza"&gt;$302,586&lt;/span&gt;&#160;and
conversion fee of&#160;&lt;span id="xdx_909_eus-gaap--DebtInstrumentFeeAmount_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zq18OPi2J0J9"&gt;$7,500&lt;/span&gt;&#160;into&#160;&lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pp0p0_c20250701__20250930__us-gaap--DebtInstrumentAxis__custom--SecondThirdPartyConvertibleDebtMember_zAwREH5uoN3i"&gt;293,742&lt;/span&gt;&#160;shares of common stock.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Settlement&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
the Company settled the principal amount of convertible notes of&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zXUraUka3ie7"&gt;$671,870&lt;/span&gt;, debt discount of&#160;&lt;span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zPeIfsVYrNz8"&gt;$58,573&lt;/span&gt;&#160;and accrued interest
of&#160;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zN4UVkfZKlFa"&gt;$34,366&lt;/span&gt;&#160;issued in June 2024 through February 2025 to two notes holders by paying cash of&#160;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zrsWB5mTbo06"&gt;$725,000&lt;/span&gt;. As a result, the
Company recorded a loss on settlement of debt of&#160;&lt;span id="xdx_90A_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--June2024February2025TwoConvertibleNotesMember_zCUxVP41EG98"&gt;$77,337&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Issued in fiscal year 2025&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
the Company borrowed amounts from third parties totaling&#160;&lt;span id="xdx_903_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zQLWY4j0ub3f"&gt;$1,113,316&lt;/span&gt;, which includes original issue discount and financing costs of&#160;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20250930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zsE9ciK1ORml"&gt;$125,816&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfShortTermDebtTextBlock_zZr4qTU6s4Af" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Principal&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;Issuance&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;Maturity&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Interest&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: center"&gt;Payment&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;amount&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;date&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;Date&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="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;rate&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;schedule&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: 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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zo4xi9kZ2X2f"&gt;471,000&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: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zEWJqVTZFUFc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1456"&gt;February 26, 202&lt;/span&gt;&lt;/span&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zSoghboKTTx"&gt;December 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zOCsezc5yCZ9"&gt;14&lt;/span&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: 41%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2SGzENSyqC7"&gt;5 payments, one payment of&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneFirstPaymentMember_z7sQWhhkoyp6"&gt;$268,470&lt;/span&gt;&#160;and four payments of&#160;$67,118, beginning in August 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zzc1IRPcU0I3"&gt;116,000&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zD6wS93PTzyj"&gt;February 26, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zRSQrVqLKWdd"&gt;December 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_z90N9ahviGq8"&gt;14&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; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zdXCLV2F8qx"&gt;5 payments, one payment of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFirstPaymentMember_zltYavZOLYx8"&gt;$66,120&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFourPaymentsMember_zbXUGaSBGijd"&gt;$16,530&lt;/span&gt;, beginning in August 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/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_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zpZGjsn1iXP2"&gt;526,316&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_zqdySDjU6maa"&gt;March 4, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_z9O1AiqC1Dp"&gt;December 5, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2PvqKk0c794"&gt;24%&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; padding-left: 5.4pt"&gt;The outstanding balance shall be paid on&#160;December 5, 2025&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20250101__20250930__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_z75uLeqbJsdh"&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. Certain notes allow for the conversion price to be a fixed price
of $8.80 per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Issued in fiscal year 2024&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In 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_zu2fREIjqxm8"&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_zVKh8PAlHZDd"&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_ztzdOFPwPZHc"&gt;$8.80&lt;/span&gt;&#160;per share.&#160;&lt;span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zsFnNMhM7CUk"&gt;Each noteholder received 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 $8.80. The Notes are secured by all of our assets under
a Security Agreement signed with the SPA.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The initial tranche was executed in January 2024
for&#160;&lt;span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1OutstandingMember_zUXis0CY4qBi"&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_zergvq36j4p7"&gt;25,253&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_zMgetn1xL1Rc"&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_zw0Lfc3LUC36"&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_zbAdZLRqoeP4"&gt;$555,556&lt;/span&gt;, respectively, in face value of Notes
and&#160;12,627&#160;and&#160;6,314&#160;Kicker Shares, with an original issue discount of&#160;&lt;span id="xdx_90C_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zX9nOKHUm382"&gt;$111,111&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_903_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zImJ0bDwyZh8"&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_zHgzOAhVK3yi"&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_zOXm2InqA5w6"&gt;18%&lt;/span&gt;&#160;per annum.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In October 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; width: 5%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; width: 2%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;First Note: Originally due January 1, 2025, with an outstanding amount of&#160;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_iI_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1OutstandingMember_zWscctAMkKwh"&gt;$1,888,889&lt;/span&gt;, extended to&#160;&lt;span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zEwCs3pfzQwe"&gt;January 1, 2026&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;Second Note: Originally due March 12, 2025, with an outstanding amount of&#160;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zibUdBQSSeg8"&gt;$1,111,111&lt;/span&gt;, extended to&#160;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zbPtE5hI5zL6"&gt;March 12, 2026&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; vertical-align: top; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;&#x2022;&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 12pt/115% Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"&gt;Third Note: Originally due March 25, 2025, with an outstanding amount of&#160;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241031__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zkjwGZLRgOAk"&gt;$555,556&lt;/span&gt;, extended to&#160;&lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zUHHW4kK3tWi"&gt;March 25, 2026&lt;/span&gt;.&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In consideration for this extension, the Company
issued&#160;&lt;span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember__us-gaap--StatementClassOfStockAxis__us-gaap--RestrictedStockMember_z6GPOFCx4JFe"&gt;8,081&lt;/span&gt;&#160;restricted common shares. As a result of the extension, the Company recognized the loss on debt extinguishment
of&#160;&lt;span id="xdx_90E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember_zUILZPYw57g"&gt;$297,878&lt;/span&gt;&#160;as debt extinguishment and debt discount of&#160;&lt;span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20241231__us-gaap--StatementEquityComponentsAxis__custom--M2BExtensionMember_z0bItLwig93d"&gt;$61,818&lt;/span&gt;&#160;as debt modification during the year ended December
31, 2024.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Additionally, during the year ended December
31, 2024, the Company borrowed amounts from a third party totaling&#160;&lt;span id="xdx_90F_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_z9pBdqFBWXh7"&gt;$2,413,707&lt;/span&gt;, which includes original issue discount and financing
costs of&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zAvUcmKrpwn2"&gt;$248,707&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zZl34QsSDX7" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Principal&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;Issuance&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;Maturity&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;Interest&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: center"&gt;Payment&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;amount&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;date&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;Date&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;rate&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;schedule&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: 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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zQ1QuVTwLLi4"&gt;146,900&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: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&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_zIxmyO6QC7Eh"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&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_zGiRZikQ75tc"&gt;January 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zBk3LEVZIE6i"&gt;12%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: 40%; text-align: left; padding-left: 5.4pt"&gt;10 payments each in the amount of&#160;&lt;span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zyOqo1poJDee"&gt;$16,453&lt;/span&gt;&#160;beginning on&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_z1lPrHFBUYR8"&gt;April 15, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zCUO1VytWQAl"&gt;177,100&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_zix3MmDinmX3"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_z8vD5q0lkWIl"&gt;January 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zwaCjScRTCm9"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zkIlhgdKLm42"&gt;5 payments, one payment of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zp6gWMX1MmZb"&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_z8by03DKb2Ra"&gt;$25,237&lt;/span&gt;, beginning in September 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/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_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zA4IxEKENZii"&gt;179,400&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_zYgRIfg7PNY1"&gt;July 10, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_zPtVxgj0ugm9"&gt;April 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zzwDERDTxf4f"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;9 payments each in the amount of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zpBBGexVYlQ2"&gt;$22,724&lt;/span&gt;&#160;beginning on&#160;&lt;span id="xdx_901_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zryOM9GqeUXc"&gt;August 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zR160hvxVIXk"&gt;151,960&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zfqn84gC0Rj9"&gt;September 16, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zvo0IzeIyH6"&gt;July 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zjd2qDezBgja"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zcLBxosWNVO2"&gt;5 payments, one payment of&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zsx4o1unDT43"&gt;$86,617&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourSecondMember_ze2nkc6WIH1a"&gt;$21,654&lt;/span&gt;, beginning in March 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z68aqlGOIc06"&gt;179,400&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241015__20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z0NM94E28ai7"&gt;October 15, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2FBwO0aCZhd"&gt;July 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2oieU5vWeB5"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;9 payments each in the amount of&#160;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zCVO5i0EcmIh"&gt;$22,724&lt;/span&gt;&#160;beginning on&#160;&lt;span id="xdx_908_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zasSvAGToKui"&gt;November 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_c20241015__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z1IcVpAOkVz9"&gt;1,578,947&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zCL5qEVbQXRf"&gt;December 6, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250604__20250604__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zJPwYymDYwp8"&gt;June 4, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z33bZb4mKbDi"&gt;24%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;Outstanding balance shall be paid on&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zGvzGOzfVXIb"&gt;June 4, 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_z2sox8Q2bj7l"&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. Certain notes allow for the conversion price to be a fixed price
of $12.0 per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConvertibleDebtTableTextBlock>
    <IQST:ConvertibleLoansTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001412">&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ConvertibleLoansTextBlock_zXtjQ37LV5F2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - 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_49E_20250930_zoi5Bz6YjTg8"&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_20241231_zGzKmZiWgO3a"&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;2025&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;/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 2024&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;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zdAQgVDyXEv9" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;753,090&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zD62ELYMhNFi" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;5,225,308&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 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 id="xdx_987_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20250930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zBA9jNGr1i13" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;421,053&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_98D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2025Member_zLWuN7iFqxCl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1416"&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_403_eus-gaap--OtherNotesPayable_iI_zbkWJU689Hj5" 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;1,174,142&lt;/td&gt;&lt;td style="font: 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;5,225,308&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_z6Vtl7OwCAG3" 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;(7,672&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;(348,950&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_40C_eus-gaap--ConvertibleNotesPayable_iI_zuyPCfgWGM9f" 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;1,166,470&lt;/td&gt;&lt;td style="font: 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;4,876,358&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_zwJzgQa5SCS8" 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;1,166,471&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;1,864,432&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_zk3ZG1BwEbcc" 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1430"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,011,926&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;</IQST:ConvertibleLoansTextBlock>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2025-09-30_custom_ConvertibleNotesPayable2024Member"
      decimals="0"
      id="Fact001413"
      unitRef="USD">753090</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-12-31_custom_ConvertibleNotesPayable2024Member"
      decimals="0"
      id="Fact001414"
      unitRef="USD">5225308</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2025-09-30_custom_ConvertibleNotesPayable2025Member"
      decimals="0"
      id="Fact001415"
      unitRef="USD">421053</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:OtherNotesPayable
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001418"
      unitRef="USD">1174142</us-gaap:OtherNotesPayable>
    <us-gaap:OtherNotesPayable
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001419"
      unitRef="USD">5225308</us-gaap:OtherNotesPayable>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2025-09-30_custom_ConvertibleNotesMember"
      decimals="0"
      id="Fact001421"
      unitRef="USD">-7672</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2024-12-31_custom_ConvertibleNotesMember"
      decimals="0"
      id="Fact001422"
      unitRef="USD">-348950</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:ConvertibleNotesPayable
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001424"
      unitRef="USD">1166470</us-gaap:ConvertibleNotesPayable>
    <us-gaap:ConvertibleNotesPayable
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001425"
      unitRef="USD">4876358</us-gaap:ConvertibleNotesPayable>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001427"
      unitRef="USD">1166471</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001428"
      unitRef="USD">1864432</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001431"
      unitRef="USD">3011926</us-gaap:ConvertibleLongTermNotesPayable>
    <us-gaap:InterestExpense
      contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001432"
      unitRef="USD">593818</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001433"
      unitRef="USD">555092</us-gaap:InterestExpense>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2025-01-012025-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001434"
      unitRef="USD">278951</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001435"
      unitRef="USD">693516</us-gaap:AmortizationOfDebtDiscountPremium>
    <IQST:DebtConversionConvertedInstrumentAmount2
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001436"
      unitRef="USD">4153343</IQST:DebtConversionConvertedInstrumentAmount2>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2025-09-30_custom_OneNoteholderConvertibleDebtMember"
      decimals="0"
      id="Fact001437"
      unitRef="USD">129570</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2025-01-012025-09-30_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001438"
      unitRef="USD">420919</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentFeeAmount
      contextRef="AsOf2025-09-30_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001439"
      unitRef="USD">15000</us-gaap:DebtInstrumentFeeAmount>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-01-012025-09-30_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001440"
      unitRef="Shares">988655</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <IQST:DebtConversionConvertedInstrumentAmount2
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001441"
      unitRef="USD">931121</IQST:DebtConversionConvertedInstrumentAmount2>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2025-09-30_custom_SecondNoteholderConvertibleDebtMember"
      decimals="0"
      id="Fact001442"
      unitRef="USD">1918</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2025-07-012025-09-30_custom_SecondThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001443"
      unitRef="USD">302586</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentFeeAmount
      contextRef="AsOf2025-09-30_custom_SecondThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001444"
      unitRef="USD">7500</us-gaap:DebtInstrumentFeeAmount>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-07-012025-09-30_custom_SecondThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001445"
      unitRef="Shares">293742</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2025-09-30_custom_June2024February2025TwoConvertibleNotesMember"
      decimals="0"
      id="Fact001446"
      unitRef="USD">671870</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2025-09-30_custom_June2024February2025TwoConvertibleNotesMember"
      decimals="0"
      id="Fact001447"
      unitRef="USD">58573</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember"
      decimals="0"
      id="Fact001448"
      unitRef="USD">34366</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal
      contextRef="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember"
      decimals="0"
      id="Fact001449"
      unitRef="USD">725000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-01-012025-09-30_custom_June2024February2025TwoConvertibleNotesMember"
      decimals="0"
      id="Fact001450"
      unitRef="USD">77337</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:ProceedsFromUnsecuredNotesPayable
      contextRef="From2025-01-012025-09-30_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001451"
      unitRef="USD">1113316</us-gaap:ProceedsFromUnsecuredNotesPayable>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2025-09-30_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001452"
      unitRef="USD">125816</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001454">&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfShortTermDebtTextBlock_zZr4qTU6s4Af" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Principal&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;Issuance&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;Maturity&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Interest&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: center"&gt;Payment&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;amount&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;date&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;Date&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="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;rate&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;schedule&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: 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_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zo4xi9kZ2X2f"&gt;471,000&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: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zEWJqVTZFUFc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1456"&gt;February 26, 202&lt;/span&gt;&lt;/span&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zSoghboKTTx"&gt;December 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zOCsezc5yCZ9"&gt;14&lt;/span&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: 41%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2SGzENSyqC7"&gt;5 payments, one payment of&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneFirstPaymentMember_z7sQWhhkoyp6"&gt;$268,470&lt;/span&gt;&#160;and four payments of&#160;$67,118, beginning in August 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zzc1IRPcU0I3"&gt;116,000&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zD6wS93PTzyj"&gt;February 26, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zRSQrVqLKWdd"&gt;December 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_z90N9ahviGq8"&gt;14&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; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoMember_zdXCLV2F8qx"&gt;5 payments, one payment of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFirstPaymentMember_zltYavZOLYx8"&gt;$66,120&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20250226__20250226__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanTwoFourPaymentsMember_zbXUGaSBGijd"&gt;$16,530&lt;/span&gt;, beginning in August 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/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_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_zpZGjsn1iXP2"&gt;526,316&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_zqdySDjU6maa"&gt;March 4, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250304__20250304__us-gaap--DebtInstrumentAxis__custom--March4ThirdPartyLoanMember_z9O1AiqC1Dp"&gt;December 5, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20250304__us-gaap--DebtInstrumentAxis__custom--Feb26ThirdPartyLoanOneMember_z2PvqKk0c794"&gt;24%&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; padding-left: 5.4pt"&gt;The outstanding balance shall be paid on&#160;December 5, 2025&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanOneMember"
      decimals="0"
      id="Fact001455"
      unitRef="USD">471000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-02-262025-02-26_custom_March7ThirdPartyLoanOneMember"
      id="Fact001457">2025-12-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanOneMember"
      decimals="INF"
      id="Fact001458"
      unitRef="Pure">14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneMember"
      id="Fact001459">5 payments, one payment of&#160;$268,470&#160;and four payments of&#160;$67,118, beginning in August 2025</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanOneFirstPaymentMember"
      decimals="0"
      id="Fact001460"
      unitRef="USD">268470</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanTwoMember"
      decimals="0"
      id="Fact001461"
      unitRef="USD">116000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember"
      id="Fact001462">2025-02-26</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember"
      id="Fact001463">2025-12-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2025-02-26_custom_Feb26ThirdPartyLoanTwoMember"
      decimals="INF"
      id="Fact001464"
      unitRef="Pure">14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoMember"
      id="Fact001465">5 payments, one payment of&#160;$66,120&#160;and four payments of&#160;$16,530, beginning in August 2025</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFirstPaymentMember"
      decimals="0"
      id="Fact001466"
      unitRef="USD">66120</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2025-02-262025-02-26_custom_Feb26ThirdPartyLoanTwoFourPaymentsMember"
      decimals="0"
      id="Fact001467"
      unitRef="USD">16530</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2025-03-04_custom_Feb26ThirdPartyLoanOneMember"
      decimals="0"
      id="Fact001468"
      unitRef="USD">526316</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2025-03-042025-03-04_custom_March4ThirdPartyLoanMember"
      id="Fact001469">2025-03-04</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-03-042025-03-04_custom_March4ThirdPartyLoanMember"
      id="Fact001470">2025-12-05</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2025-03-04_custom_Feb26ThirdPartyLoanOneMember"
      decimals="INF"
      id="Fact001471"
      unitRef="Pure">0.24</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2025-01-012025-09-30_custom_M2BNotesMember"
      id="Fact001472">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. Certain notes allow for the conversion price to be a fixed price
of $8.80 per share.</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="0"
      id="Fact001473"
      unitRef="USD">3888889</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="0"
      id="Fact001474"
      unitRef="USD">3500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="INF"
      id="Fact001475"
      unitRef="USDPShares">8.80</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2024-01-242024-01-24_custom_M2BSPAMember"
      id="Fact001476">Each noteholder received 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 $8.80. The Notes are secured by all of our assets under
a Security Agreement signed with the SPA.</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-01-24_custom_M2BSPATranche1OutstandingMember"
      decimals="0"
      id="Fact001477"
      unitRef="USD">2222222</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2024-01-242024-01-24_custom_M2BSPATranche1Member"
      decimals="INF"
      id="Fact001478"
      unitRef="Shares">25253</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2024-01-24_custom_M2BSPATranche1Member"
      decimals="0"
      id="Fact001479"
      unitRef="USD">222222</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-03-01_custom_M2BSPATranche2Member"
      decimals="0"
      id="Fact001480"
      unitRef="USD">1111111</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-03-01_custom_M2BSPATranche3Member"
      decimals="0"
      id="Fact001481"
      unitRef="USD">555556</us-gaap:DebtInstrumentFaceAmount>
    <IQST:DebtInstrumentOriginalIssueDiscount
      contextRef="From2024-01-242024-01-24_custom_M2BSPATranche2Member"
      decimals="0"
      id="Fact001482"
      unitRef="USD">111111</IQST:DebtInstrumentOriginalIssueDiscount>
    <IQST:DebtInstrumentOriginalIssueDiscount
      contextRef="From2024-01-242024-01-24_custom_M2BSPATranche3Member"
      decimals="0"
      id="Fact001483"
      unitRef="USD">55556</IQST:DebtInstrumentOriginalIssueDiscount>
    <us-gaap:DebtInstrumentTerm
      contextRef="From2024-01-242024-01-24_custom_M2BSPAMember"
      id="Fact001484">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="INF"
      id="Fact001485"
      unitRef="Pure">0.18</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-10-31_custom_M2BSPATranche1OutstandingMember"
      decimals="0"
      id="Fact001486"
      unitRef="USD">1888889</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-12-31_custom_M2BSPATranche1Member"
      id="Fact001487">2026-01-01</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-10-31_custom_M2BSPATranche2Member"
      decimals="0"
      id="Fact001488"
      unitRef="USD">1111111</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-12-31_custom_M2BSPATranche2Member"
      id="Fact001489">2026-03-12</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-10-31_custom_M2BSPATranche3Member"
      decimals="0"
      id="Fact001490"
      unitRef="USD">555556</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-12-31_custom_M2BSPATranche3Member"
      id="Fact001491">2026-03-25</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-01-012024-12-31_custom_M2BExtensionMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      id="Fact001492"
      unitRef="Shares">8081</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2024-01-012024-12-31_custom_M2BExtensionMember"
      decimals="0"
      id="Fact001493"
      unitRef="USD">297878</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2024-12-31_custom_M2BExtensionMember"
      decimals="0"
      id="Fact001494"
      unitRef="USD">61818</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:ProceedsFromUnsecuredNotesPayable
      contextRef="From2024-01-012024-12-31_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001495"
      unitRef="USD">2413707</us-gaap:ProceedsFromUnsecuredNotesPayable>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2024-12-31_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001496"
      unitRef="USD">248707</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001498">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zZl34QsSDX7" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes During 2024 (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Principal&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;Issuance&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;Maturity&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;Interest&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: center"&gt;Payment&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;amount&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;date&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;Date&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;rate&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;schedule&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: 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_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zQ1QuVTwLLi4"&gt;146,900&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: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&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_zIxmyO6QC7Eh"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&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_zGiRZikQ75tc"&gt;January 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zBk3LEVZIE6i"&gt;12%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: center"&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: 40%; text-align: left; padding-left: 5.4pt"&gt;10 payments each in the amount of&#160;&lt;span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zyOqo1poJDee"&gt;$16,453&lt;/span&gt;&#160;beginning on&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_z1lPrHFBUYR8"&gt;April 15, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zCUO1VytWQAl"&gt;177,100&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_zix3MmDinmX3"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_z8vD5q0lkWIl"&gt;January 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zwaCjScRTCm9"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zkIlhgdKLm42"&gt;5 payments, one payment of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zp6gWMX1MmZb"&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_z8by03DKb2Ra"&gt;$25,237&lt;/span&gt;, beginning in September 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/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_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zA4IxEKENZii"&gt;179,400&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_zYgRIfg7PNY1"&gt;July 10, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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_zPtVxgj0ugm9"&gt;April 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zzwDERDTxf4f"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;9 payments each in the amount of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zpBBGexVYlQ2"&gt;$22,724&lt;/span&gt;&#160;beginning on&#160;&lt;span id="xdx_901_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanThreeMember_zryOM9GqeUXc"&gt;August 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zR160hvxVIXk"&gt;151,960&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zfqn84gC0Rj9"&gt;September 16, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zvo0IzeIyH6"&gt;July 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zjd2qDezBgja"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zcLBxosWNVO2"&gt;5 payments, one payment of&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourMember_zsx4o1unDT43"&gt;$86,617&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourSecondMember_ze2nkc6WIH1a"&gt;$21,654&lt;/span&gt;, beginning in March 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z68aqlGOIc06"&gt;179,400&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241015__20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z0NM94E28ai7"&gt;October 15, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2FBwO0aCZhd"&gt;July 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241015__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_z2oieU5vWeB5"&gt;14%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;9 payments each in the amount of&#160;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zCVO5i0EcmIh"&gt;$22,724&lt;/span&gt;&#160;beginning on&#160;&lt;span id="xdx_908_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--October14ThirdPartyLoanFiveMember_zasSvAGToKui"&gt;November 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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_c20241015__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z1IcVpAOkVz9"&gt;1,578,947&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zCL5qEVbQXRf"&gt;December 6, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250604__20250604__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zJPwYymDYwp8"&gt;June 4, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_uPure_c20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_z33bZb4mKbDi"&gt;24%&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&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; padding-left: 5.4pt"&gt;Outstanding balance shall be paid on&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20241206__20241206__us-gaap--DebtInstrumentAxis__custom--December6ThirdPartyLoanSixMember_zGvzGOzfVXIb"&gt;June 4, 2025&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember"
      decimals="0"
      id="Fact001499"
      unitRef="USD">146900</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanOneMember"
      id="Fact001500">2024-03-07</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanOneMember"
      id="Fact001501">2025-01-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember"
      decimals="INF"
      id="Fact001502"
      unitRef="Pure">0.12</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember"
      decimals="0"
      id="Fact001503"
      unitRef="USD">16453</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1
      contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember"
      id="Fact001504">2024-04-15</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember"
      decimals="0"
      id="Fact001505"
      unitRef="USD">177100</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanTwoMember"
      id="Fact001506">2024-03-07</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanTwoMember"
      id="Fact001507">2025-01-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember"
      decimals="INF"
      id="Fact001508"
      unitRef="Pure">0.14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoMember"
      id="Fact001509">5 payments, one payment of&#160;$100,947&#160;and four payments of&#160;$25,237, beginning in September 2024</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanTwoOnePaymentMember"
      decimals="0"
      id="Fact001510"
      unitRef="USD">100947</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoFourPaymentsMember"
      decimals="0"
      id="Fact001511"
      unitRef="USD">25237</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-07-10_custom_July10ThirdPartyLoanMember"
      decimals="0"
      id="Fact001512"
      unitRef="USD">179400</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-07-102024-07-10_custom_July10ThirdPartyLoanMember"
      id="Fact001513">2024-07-10</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-04-302025-04-30_custom_July10ThirdPartyLoanMember"
      id="Fact001514">2025-04-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-03-07_custom_July10ThirdPartyLoanThreeMember"
      decimals="INF"
      id="Fact001515"
      unitRef="Pure">0.14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember"
      decimals="0"
      id="Fact001516"
      unitRef="USD">22724</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1
      contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanThreeMember"
      id="Fact001517">2024-08-30</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-16_custom_September16ThirdPartyLoanMember"
      decimals="0"
      id="Fact001518"
      unitRef="USD">151960</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourMember"
      id="Fact001519">2024-09-16</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-07-152025-07-15_custom_September16ThirdPartyLoanFourMember"
      id="Fact001520">2025-07-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-09-16_custom_September16ThirdPartyLoanMember"
      decimals="INF"
      id="Fact001521"
      unitRef="Pure">0.14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourMember"
      id="Fact001522">5 payments, one payment of&#160;$86,617&#160;and four payments of&#160;$21,654, beginning in March 2025</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourMember"
      decimals="0"
      id="Fact001523"
      unitRef="USD">86617</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourSecondMember"
      decimals="0"
      id="Fact001524"
      unitRef="USD">21654</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-10-15_custom_October14ThirdPartyLoanFiveMember"
      decimals="0"
      id="Fact001525"
      unitRef="USD">179400</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-10-152024-10-15_custom_October14ThirdPartyLoanFiveMember"
      id="Fact001526">2024-10-15</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-07-152025-07-15_custom_October14ThirdPartyLoanFiveMember"
      id="Fact001527">2025-07-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-10-15_custom_October14ThirdPartyLoanFiveMember"
      decimals="INF"
      id="Fact001528"
      unitRef="Pure">0.14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-08-302024-08-30_custom_October14ThirdPartyLoanFiveMember"
      decimals="0"
      id="Fact001529"
      unitRef="USD">22724</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1
      contextRef="From2024-08-302024-08-30_custom_October14ThirdPartyLoanFiveMember"
      id="Fact001530">2024-11-30</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-10-15_custom_December6ThirdPartyLoanSixMember"
      decimals="0"
      id="Fact001531"
      unitRef="USD">1578947</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-12-062024-12-06_custom_December6ThirdPartyLoanSixMember"
      id="Fact001532">2024-12-06</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-06-042025-06-04_custom_December6ThirdPartyLoanSixMember"
      id="Fact001533">2025-06-04</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-12-06_custom_December6ThirdPartyLoanSixMember"
      decimals="INF"
      id="Fact001534"
      unitRef="Pure">0.24</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-12-062024-12-06_custom_December6ThirdPartyLoanSixMember"
      id="Fact001535">2025-06-04</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2024-01-012024-12-31_custom_M2BNotesMember"
      id="Fact001536">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. Certain notes allow for the conversion price to be a fixed price
of $12.0 per share.</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001538">&lt;p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zEbtR7VIhFNl" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 10 &#x2013;&#160;STOCKHOLDERS&#x2019; EQUITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Common Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Board of Directors of the Company approved
a reverse stock split of the Company&#x2019;s authorized, issued and outstanding shares of Common Stock at a ratio of 1-for-80, effective
on May 2, 2025.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The Company amended its certificate of incorporation
to reduce the number of authorized shares of Common Stock that it may issue from&#160;&lt;span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20250930__us-gaap--StatementEquityComponentsAxis__custom--PreSplitAuthorizedMember_z0PWB3P9AIH5"&gt;300,000,000&lt;/span&gt;&#160;shares to&#160;&lt;span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20250502_zNxjSHRswb2h"&gt;3,750,000&lt;/span&gt; shares
and subsequently to &lt;span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20250930_zKHHa4tR0LMi"&gt;26,000,000&lt;/span&gt;&#160;shares with a par value of&#160;&lt;span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250930_zM1Oghu01pce"&gt;$0.001&lt;/span&gt;&#160;per share.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
the Company issued&#160;&lt;span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930_z3e7NAnq8fMj"&gt;1,295,261&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/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 2%; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="width: 93%"&gt;&lt;span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_z6LNqNQVqeHk"&gt;5,625&lt;/span&gt;&#160;shares for compensation to our directors valued at&#160;&lt;span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zS0oZLPteH35"&gt;$71,143&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4qtVnOAzDHa"&gt;988,655&lt;/span&gt;&#160;shares for conversion of debt of&#160;&lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zMMFH6KL4Cb4"&gt;$4,459,692&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zPBUHfoUIUKe"&gt;264,980&lt;/span&gt;&#160;shares for settlement of debt of&#160;&lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueOther_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zOYOa6wZgANa"&gt;$1,886,658&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_zJTvAhcBgn7j"&gt;32,400&lt;/span&gt; shares for service valued at &lt;span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementMember_z5CLVOQddJ6a"&gt;$223,200&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7BDSMph6xL7"&gt;3,563&lt;/span&gt;&#160;shares for common stock payable value at&#160;&lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zRWckjQ75Uqb"&gt;$82,194&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zU5puBbMfB28"&gt;38&lt;/span&gt;&#160;shares for reverse stock split adjustment.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,&#160;&lt;span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20250930_ziMAKrAIQLX"&gt;&lt;span id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20250930_zVBBWkycmmza"&gt;3,832,470&lt;/span&gt;&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_901_eus-gaap--CommonStockSharesIssued_iI_c20241231_zl6ilmxY0GJ8"&gt;&lt;span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20241231_zErTtLSL3r5"&gt;2,537,209&lt;/span&gt;&lt;/span&gt;&#160;shares
of common stock were issued and outstanding, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Series A Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zCVFAOi3jVi"&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_zHF12BNM7J17"&gt;$0.001&lt;/span&gt;. Under the Certificate of Designation,&#160;&lt;span id="xdx_906_eus-gaap--PreferredStockParticipationRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJg6SDOeyDh6"&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_zCF1HvdBoxCb"&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,&#160;&lt;span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ztwFH2Y0zu54"&gt;&lt;span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z2pflgIRGIWe"&gt;&lt;span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zDdpLjv3NRFg"&gt;&lt;span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zqBOKY3824Q6"&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Series B Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zJtyPGTxoge"&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_zVYhsrGT7VRd"&gt;$0.001&lt;/span&gt;.&#160;&lt;span id="xdx_90A_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOVBNVd2D1A7"&gt;Under the Certificate of Designation,&#160;holders of Series B
Preferred Stock will receive a liquidation preference of $81 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_zWIPrk5ewcK6"&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_z3jtRIXkaWs1"&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_zQaNuabvEWbf"&gt;may convert into common stock
after twelve months from the issuance date, at a conversion rate of twelve point five (12.5) 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
the Company issued&#160;&lt;span id="xdx_90A_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqz64nyenEfd"&gt;6,571&lt;/span&gt;&#160;shares of Series B Preferred Stock to settle salary payable for our CEO and CFO of&#160;&lt;span id="xdx_904_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zTmDiRhlPmnf"&gt;$631,500&lt;/span&gt;. As
a result, the Company recorded a loss on settlement of salary payable of&#160;&lt;span id="xdx_903_ecustom--GainLossOnSettlementOfSalaryPayable_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zxkgZyWTokIf"&gt;$216,981&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,&#160;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zU1nL8iSZrl9"&gt;&lt;span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zvvcF7TJH3c2"&gt;42,108&lt;/span&gt;&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zBQqR41Fi7q4"&gt;&lt;span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zwFglKxsHvRj"&gt;35,537&lt;/span&gt;&lt;/span&gt;&#160;shares
of Series B Preferred Stock were issued and outstanding, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Series C Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_zNco3FptkyO9"&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_zvEOw4X2p9wh"&gt;$0.001&lt;/span&gt;.&#160;&lt;span id="xdx_904_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zSude3JF7YDg"&gt;Under the Certificate of Designation,&#160;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_ztAG9b38J0W2"&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_zU2l0F40f0bi"&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_zcJVpy3feMw7"&gt;may convert into common stock after
twenty four months from the issuance date, at a conversion rate of twelve point five (12.5) 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,&#160;&lt;span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zZTZqFTsXi0k"&gt;&lt;span id="xdx_904_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zyMi3pi6F6c7"&gt;&lt;span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z9VJ73PfJl39"&gt;&lt;span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zCJcSo3DCmU5"&gt;no&lt;/span&gt;&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Series D Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;On July 7, 2025, the Company filed a First
Amended and Restated Certificate of Designation for the Series D Preferred Stock with the Secretary of State of Nevada to amend and restate
the terms of its Series D Preferred Stock, originally established on November 3, 2023, increasing the authorized shares from &lt;span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zc73B8297pPi"&gt;75,000&lt;/span&gt; to
&lt;span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20250707__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zL8WFF524dDi"&gt;100,000&lt;/span&gt; and revising the terms as described below.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top; width: 2%"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eus-gaap--PreferredStockParticipationRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zcMvpSBEYWj9"&gt;Dividend Rights: 12% cumulative dividend, payable as,
when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the day
prior to conversion, with pro rata dividends for partial-year holdings.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 15pt"&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zAz6ypf8RMs9"&gt;Conversion Rights: Following three months from the issuance
date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share, subject to adjustment
for stock splits, dividends, or reorganizations, removing the prior requirement for conversion only upon a note default.&lt;/span&gt;&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Redemption Provisions: Optional redemption by the Company
at 105% of the price paid by the holder, upon not more than three trading days&#x2019; notice.&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90E_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z7NUXYVnmbI7"&gt;Liquidation Preference: Senior to common stock, Series
A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution, or winding
up of the Company.&lt;/span&gt;&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z61vKNWiAmzh"&gt;Voting Rights: No voting rights, except as required by
law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#x2019;s
rights.&lt;/span&gt;&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Leak-Out Restriction: After three months, conversions
to common stock and sales are limited to 10% of the average daily trading volume of the Company&#x2019;s common stock per holder.&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="text-align: left; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September
30, 2025, the Company issued &lt;span id="xdx_904_ecustom--StockIssuedForSettlementOfDebt_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--SeriesDPreferredIssuanceMember_znfEeYsY5FRk"&gt;37,110&lt;/span&gt; shares of Series D Preferred Stock for settlement of debt of &lt;span id="xdx_90D_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--SeriesDPreferredIssuanceMember_zrDnpT10PW58"&gt;$4,708,332&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,&#160;&lt;span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zlzZAAlkBuh7"&gt;&lt;span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20250930__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zuulexYt04Y6"&gt;37,110&lt;/span&gt;&lt;/span&gt;
and &lt;span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zVLX1f5LHtJ2"&gt;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zfdX6PQRRaLh"&gt;0&lt;/span&gt;&lt;/span&gt; shares of Series D Preferred Stock were issued or outstanding, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2025-09-30_custom_PreSplitAuthorizedMember"
      decimals="INF"
      id="Fact001539"
      unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2025-05-02"
      decimals="INF"
      id="Fact001540"
      unitRef="Shares">3750000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact001541"
      unitRef="Shares">26000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact001542"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2025-01-01to2025-09-30"
      decimals="INF"
      id="Fact001543"
      unitRef="Shares">1295261</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2025-01-012025-09-30_custom_DirectorsIssuanceMember"
      decimals="INF"
      id="Fact001544"
      unitRef="Shares">5625</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2025-01-012025-09-30_custom_DirectorsIssuanceMember"
      decimals="0"
      id="Fact001545"
      unitRef="USD">71143</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2025-01-012025-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact001546"
      unitRef="Shares">988655</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2025-01-012025-09-30_custom_ConversionOfDebtIssuanceMember"
      decimals="0"
      id="Fact001547"
      unitRef="USD">4459692</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember"
      decimals="INF"
      id="Fact001548"
      unitRef="Shares">264980</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember"
      decimals="0"
      id="Fact001549"
      unitRef="USD">1886658</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember"
      decimals="INF"
      id="Fact001550"
      unitRef="Shares">32400</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2025-01-012025-09-30_custom_DebtSettlementMember"
      decimals="0"
      id="Fact001551"
      unitRef="USD">223200</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2025-01-012025-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact001552"
      unitRef="Shares">3563</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2025-01-012025-09-30_custom_ConversionOfDebtIssuanceMember"
      decimals="0"
      id="Fact001553"
      unitRef="USD">82194</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits
      contextRef="From2025-01-012025-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact001554"
      unitRef="Shares">38</us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact001555"
      unitRef="Shares">3832470</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2025-09-30"
      decimals="INF"
      id="Fact001556"
      unitRef="Shares">3832470</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact001557"
      unitRef="Shares">2537209</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2024-12-31"
      decimals="INF"
      id="Fact001558"
      unitRef="Shares">2537209</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001559"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001560"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParticipationRights
      contextRef="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember"
      id="Fact001561">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="Fact001562">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="AsOf2025-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001563"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001564"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001565"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001566"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001567"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001568"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockRedemptionTerms
      contextRef="From2021-01-072021-01-07_us-gaap_SeriesBPreferredStockMember"
      id="Fact001569">Under the Certificate of Designation,&#160;holders of Series B
Preferred Stock will receive a liquidation preference of $81 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="Fact001570">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="Fact001571">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="Fact001572">may convert into common stock
after twelve months from the issuance date, at a conversion rate of twelve point five (12.5) 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>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement
      contextRef="From2025-01-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001573"
      unitRef="Shares">6571</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember"
      decimals="0"
      id="Fact001574"
      unitRef="USD">631500</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue>
    <IQST:GainLossOnSettlementOfSalaryPayable
      contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember"
      decimals="0"
      id="Fact001575"
      unitRef="USD">216981</IQST:GainLossOnSettlementOfSalaryPayable>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact001576"
      unitRef="Shares">42108</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact001577"
      unitRef="Shares">42108</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact001578"
      unitRef="Shares">35537</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      id="Fact001579"
      unitRef="Shares">35537</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact001580"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact001581"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockRedemptionTerms
      contextRef="From2021-01-072021-01-07_us-gaap_SeriesCPreferredStockMember"
      id="Fact001582">Under the Certificate of Designation,&#160;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="Fact001583">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="Fact001584">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="Fact001585">may convert into common stock after
twenty four months from the issuance date, at a conversion rate of twelve point five (12.5) 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="AsOf2025-09-30_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact001586"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact001587"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact001588"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_custom_PreferredClassCMember"
      decimals="INF"
      id="Fact001589"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-11-03_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001590"
      unitRef="Shares">75000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2025-07-07_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001591"
      unitRef="Shares">100000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParticipationRights
      contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="Fact001592">Dividend Rights: 12% cumulative dividend, payable as,
when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the day
prior to conversion, with pro rata dividends for partial-year holdings.</us-gaap:PreferredStockParticipationRights>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="Fact001593">Conversion Rights: Following three months from the issuance
date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share, subject to adjustment
for stock splits, dividends, or reorganizations, removing the prior requirement for conversion only upon a note default.</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:PreferredStockRedemptionTerms
      contextRef="From2021-01-072021-01-07_us-gaap_SeriesDPreferredStockMember"
      id="Fact001594">Liquidation Preference: Senior to common stock, Series
A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution, or winding
up of the Company.</us-gaap:PreferredStockRedemptionTerms>
    <us-gaap:PreferredStockVotingRights
      contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="Fact001595">Voting Rights: No voting rights, except as required by
law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#x2019;s
rights.</us-gaap:PreferredStockVotingRights>
    <IQST:StockIssuedForSettlementOfDebt
      contextRef="From2025-01-012025-09-30_custom_SeriesDPreferredIssuanceMember"
      decimals="0"
      id="Fact001596"
      unitRef="USD">37110</IQST:StockIssuedForSettlementOfDebt>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2025-01-012025-09-30_custom_SeriesDPreferredIssuanceMember"
      decimals="0"
      id="Fact001597"
      unitRef="USD">4708332</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2025-09-30_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001598"
      unitRef="Shares">37110</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2025-09-30_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001599"
      unitRef="Shares">37110</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-12-31_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001600"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-12-31_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001601"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001603">&lt;p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zT2jPDNoEP27" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 11 - RELATED PARTY TRANSACTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Due from related party&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025
and 2024, the Company loaned&#160;&lt;span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_z96Hv3zHooT6"&gt;$39,462&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90F_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20240101__20240930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zBnjaiARRJk4"&gt;$119,832&lt;/span&gt;&#160;and collected &lt;span id="xdx_903_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zJFzZrSle4Jc"&gt;$2,000&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20240101__20240930__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zzrW5mY1ZvTk"&gt;$0&lt;/span&gt;, respectively&#160;to a related party.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,
the Company had amounts due from related parties of&#160;&lt;span id="xdx_908_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20250930_zUZctlGETrml"&gt;$668,177&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_906_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20241231_z5hgTojFIImg"&gt;$630,715&lt;/span&gt;, respectively. The loans are unsecured, non-interest
bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Due to related parties&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,
the Company had amounts due to related parties of&#160;&lt;span id="xdx_902_eus-gaap--NotesAndLoansPayableCurrent_iI_c20250930_z4R8S5rfgMP"&gt;$65,829&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--NotesAndLoansPayableCurrent_iI_c20241231_z1ekEkFKC4g3"&gt;$26,613&lt;/span&gt;, respectively. For the nine months ended September 30, 2025,
a related party paid &lt;span id="xdx_90B_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20250101__20250930__us-gaap--RelatedPartyTransactionAxis__custom--VehicleLoanMember_zYVRLurFjp4f"&gt;$39,216&lt;/span&gt; to purchase a vehicle on behalf of the Company. The amounts are unsecured, non-interest bearing and due on
demand.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;On June 23, 2025, the board of directors of the
Company approved amended employment agreements in favor of its Chief Executive Officer, Leandro Iglesias, and its Chief Financial Officer,
Alvaro Quintana Cardona.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;In case the monthly remuneration is not set in
full on time&#160;, the amended agreements provide that Messrs. Iglesias and Quintana&#160;&#160;may convert their accrued salary/bonus
into shares of common stock or Series B Preferred Stock of the Company. For common stock, the number of shares issuable is determined
by considering the average price per share of common stock on the Nasdaq Capital Market&#160;&#160;during the last 10 days and applying
a discount of 25% and then dividing the accrued salary by the average price per share. For Series B Preferred stock, the number of shares
issuable is determined by considering the discounted average price per share of common stock on the Nasdaq Capital Market during the last
10 days, dividing the accrued salary by the discounted average price per share, and then dividing that number of shares by 12.5.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025,
the Company issued&#160;&lt;span id="xdx_908_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlement_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMjbyIs7QoCd"&gt;6,571&lt;/span&gt;&#160;shares of Series B Preferred Stock to settle salary payable for our CEO and CFO of&#160;&lt;span id="xdx_906_ecustom--SeriesBPreferredStockIssuedForSalaryPayableSettlementValue_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_ztJRHcuV13Kd"&gt;$631,500&lt;/span&gt;. As
a result, the Company recorded a loss on settlement of salary payable of&#160;&lt;span id="xdx_90B_ecustom--GainLossOnSettlementOfSalaryPayable_c20250101__20250930__us-gaap--StatementEquityComponentsAxis__custom--CEOAndCFOSalaryPayableMember_zs3b9MG8SmRb"&gt;$216,981&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;During the nine months ended September 30, 2025
and 2024, the Company recorded management salaries of&#160;&lt;span id="xdx_903_eus-gaap--ManagementFeeExpense_c20250101__20250930_z3xaa14gciR6"&gt;$760,500&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90F_eus-gaap--ManagementFeeExpense_c20240101__20240930_z4I9Co6QQg3l"&gt;$634,500&lt;/span&gt;, and stock-based compensation bonuses of&#160;&lt;span id="xdx_90C_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20250101__20250930_zkt0TCN0F1A8"&gt;$71,145&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_909_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240101__20240930_zJRHvjMPRDeh"&gt;$109,485&lt;/span&gt;,
respectively. During the three months ended &#160;September 30, 2025 and 2024, the Company recorded management salaries of&#160;&lt;span id="xdx_907_eus-gaap--ManagementFeeExpense_c20250701__20250930_zBLhRXAescIi"&gt;$211,500&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_901_eus-gaap--ManagementFeeExpense_c20240701__20240930_zC1PFmW65gol"&gt;$211,500&lt;/span&gt;,
and stock-based compensation bonuses of&#160;&lt;span id="xdx_902_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20250701__20250930_zgHapOGw7yrh"&gt;$15,945&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90E_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240701__20240930_z2TImqHVCGEk"&gt;$31,820&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;At September 30, 2025 and December 31, 2024,
the Company recorded and accrued management salaries of&#160;&lt;span id="xdx_905_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20250930_zfKs4I4edxad"&gt;$73,365&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_906_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20241231_zvEZhVTjPC47"&gt;$420,447&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties
      contextRef="From2025-01-012025-09-30_custom_RelatedPartyOneMember"
      decimals="0"
      id="Fact001604"
      unitRef="USD">39462</us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>
    <us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties
      contextRef="From2024-01-012024-09-30_custom_RelatedPartyOneMember"
      decimals="0"
      id="Fact001605"
      unitRef="USD">119832</us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2025-01-012025-09-30_custom_RelatedPartyOneMember"
      decimals="0"
      id="Fact001606"
      unitRef="USD">2000</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2024-01-012024-09-30_custom_RelatedPartyOneMember"
      decimals="0"
      id="Fact001607"
      unitRef="USD">0</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001608"
      unitRef="USD">668177</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001609"
      unitRef="USD">630715</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:NotesAndLoansPayableCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001610"
      unitRef="USD">65829</us-gaap:NotesAndLoansPayableCurrent>
    <us-gaap:NotesAndLoansPayableCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001611"
      unitRef="USD">26613</us-gaap:NotesAndLoansPayableCurrent>
    <us-gaap:IncreaseDecreaseInNotesPayableRelatedParties
      contextRef="From2025-01-012025-09-30_custom_VehicleLoanMember"
      decimals="0"
      id="Fact001612"
      unitRef="USD">39216</us-gaap:IncreaseDecreaseInNotesPayableRelatedParties>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement
      contextRef="From2025-01-012025-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001613"
      unitRef="Shares">6571</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlement>
    <IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue
      contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember"
      decimals="0"
      id="Fact001614"
      unitRef="USD">631500</IQST:SeriesBPreferredStockIssuedForSalaryPayableSettlementValue>
    <IQST:GainLossOnSettlementOfSalaryPayable
      contextRef="From2025-01-012025-09-30_custom_CEOAndCFOSalaryPayableMember"
      decimals="0"
      id="Fact001615"
      unitRef="USD">216981</IQST:GainLossOnSettlementOfSalaryPayable>
    <us-gaap:ManagementFeeExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001616"
      unitRef="USD">760500</us-gaap:ManagementFeeExpense>
    <us-gaap:ManagementFeeExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001617"
      unitRef="USD">634500</us-gaap:ManagementFeeExpense>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001618"
      unitRef="USD">71145</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001619"
      unitRef="USD">109485</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:ManagementFeeExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001620"
      unitRef="USD">211500</us-gaap:ManagementFeeExpense>
    <us-gaap:ManagementFeeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001621"
      unitRef="USD">211500</us-gaap:ManagementFeeExpense>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001622"
      unitRef="USD">15945</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001623"
      unitRef="USD">31820</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact001624"
      unitRef="USD">73365</us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>
    <us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact001625"
      unitRef="USD">420447</us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001627">&lt;p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zG9CJyOlLci9" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 12 &#x2013;&#160;COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Leases and Long-term Contracts&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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_90D_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20250930_zHkeJkEIBNXk"&gt;12 months&lt;/span&gt;. For the nine months ended September
30, 2025 and 2024, the Company incurred&#160;rent expense of&#160;&lt;span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20250101__20250930_zcjx2cnCUyUb"&gt;$24,328&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20240101__20240930_z9TNacx5G9X3"&gt;$21,335&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2025-09-30" id="Fact001628">P12M</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001629"
      unitRef="USD">24328</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact001630"
      unitRef="USD">21335</us-gaap:OperatingLeaseExpense>
    <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001632">&lt;p id="xdx_80F_eus-gaap--BusinessCombinationDisclosureTextBlock_zy5pX0HfMM4k" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 13 &#x2013; ACQUISITION&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;On May 29, 2025, the Company entered into a Unit
Purchase Agreement (the &#x201c;Agreement&#x201d;) with Craig Span (the &#x201c;Seller&#x201d;) and Globetopper, LLC, a Delaware limited liability
company ( &#x201c;Globetopper&#x201d;), pursuant to which the Company agreed to acquire fifty-one percent (&lt;span id="xdx_90E_eus-gaap--NoncashOrPartNoncashAcquisitionInterestAcquired1_c20250529__20250529__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zM8Lffyfkah2"&gt;51%&lt;/span&gt;) of the membership interests
of Globetopper (the &#x201c;Transferred Membership Interest&#x201d;) from the Seller.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Pursuant to the Agreement, the Company
acquired the Transferred Membership Interests of Globetopper for a total purchase price consisting of &lt;span id="xdx_903_eus-gaap--AcquisitionCosts_c20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperPurchasePriceMember_zIoRL2TfLdr9"&gt;$700,000&lt;/span&gt;,
&lt;span id="xdx_900_eus-gaap--NoncashOrPartNoncashAcquisitionDescription_c20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperPurchasePriceMember_zGf25FRmVT9l"&gt;payable
as follows: $50,000 upon execution of the Agreement; $50,000 in cash on the closing date;&#160;$50,000 in cash 30 days after the closing
date, secured by a promissory note and pledge agreement; $50,000 in cash 60 days after the closing date, secured by a promissory note
and pledge agreement; $500,000 in restricted common shares of the Company, calculated at a 20% discount to the volume weighted average
price (VWAP) during the five days preceding the closing date&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Additional payments based on Globetopper&#x2019;s
EBITDA growth, payable in common shares of the Company at a 20% discount to the greater of the VWAP during the five days following the
applicable period or preceding the payment date, will be payable as follows:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top; width: 2%"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="width: 93%"&gt;September 30, 2026: 50% of the positive difference between EBITDA at acquisition and EBITDA 12 months post-Closing.&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;September 30, 2027: 50% of the positive difference between EBITDA 12 months and 24 months post-Closing.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The acquisition was closed on July 1, 2025.&#160;
Globetopper has been included in our consolidated results of operations since the acquisition date.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;span id="xdx_900_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20250101__20250930_zUawbEVgotZh"&gt;The Company will invest up to $1,200,000
in Globetopper over 24 months post-Closing in monthly installments of $50,000, subject to the achievement of specified quarterly financial
targets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zlOYwLXjzuTh" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)"&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"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;July 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"&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;2025&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%; 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_90F_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zYMfNpl6PGsc"&gt;100,000&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: left; 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_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zoA4Zq6j3EX1"&gt;100,000&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: left; padding-left: 5.4pt"&gt;IQSTEL common stock&lt;/td&gt;&lt;td style="font: 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--StockIssuedDuringPeriodValueAcquisitions_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z75cDtr5cTXh"&gt;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;/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;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_90E_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zPqVpCbUxOei"&gt;285,175&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: 10pt Times New Roman, Times, Serif; 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_90E_eus-gaap--AcquisitionCostsCumulative_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zGKLvJMWMv9g"&gt;985,175&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table summarizes the preliminary
identifiable assets acquired and liabilities assumed upon acquisition of Globetopper and the calculation of goodwill:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zIqJPrDp3Ujg" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Globetopper 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 id="xdx_490_20250701_zGsNCXf7Qwi1"&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: 79%; 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: 1%; 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_90D_eus-gaap--AcquisitionCostsCumulative_iI_c20250701_zu41OdSDNtM5"&gt;985,175&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="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-left: 5.4pt"&gt;Assets Acquired:&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zRQ3biHKiWW3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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;129,531&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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_zefTcsIgKgug" 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;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font: 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;306,310&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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_zuxKdrtKA8vd" 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; text-indent: 10pt; 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;435,841&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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-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: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Liabilities Assumed:&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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iNI_di_zfYL522QIMlf" 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 current liabilities&lt;/td&gt;&lt;td style="font: 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;(71,580&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 id="xdx_406_eus-gaap--BusinessCombinationContingentConsiderationLiability_iNI_di_zsY0vWfwtHt7" 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;Contract liabilities&lt;/td&gt;&lt;td style="font: 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;(703,262&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 id="xdx_405_eus-gaap--BusinessCombinationContingentConsiderationLiabilityNoncurrent_iNI_di_z0O6HGcCZ1ci" 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;Line of credit&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;(99,000&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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_di_zCF6yFUKSkK" 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; text-indent: 10pt; 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;(873,842&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_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zDrBOsQBUnU5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; 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;(438,001&lt;/td&gt;&lt;td style="font: bold 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;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_zwE41gRmAQrc" 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;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;214,620&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_40C_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_z2YRAWNsxv17" 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;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;(223,381&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_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zV9O0v6Ztjqg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;1,208,556&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Unaudited combined proforma results of
operations for the three and nine months ended September 30, 2025 and 2024 as though the Company acquired Globetopper on January 1, 2024,
are set forth below:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zGvdnZgBdSf6" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (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_492_20250701__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z27stFfalyK7"&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_20240701__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z9SY8kHYFsUh"&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_20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z0t9Jye8P9Pe"&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_493_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zeisfyGDxaeh"&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;Three Months Ended&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="border-bottom: Black 1pt solid; 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="7" style="border-bottom: Black 1pt solid; 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;2025&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;2025&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;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Revenues_zeUUtLmqWhhk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;102,867,553&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;62,183,464&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;258,349,274&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;212,841,207&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_zmbidJ4iEHvi" 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;100,126,838&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;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;59,991,984&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;251,263,440&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;206,623,461&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_zkFGlyKRGI2d" 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;2,740,715&lt;/td&gt;&lt;td style="font: 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;2,191,480&lt;/td&gt;&lt;td style="font: 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;7,085,834&lt;/td&gt;&lt;td style="font: 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;6,217,746&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;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_zkeaaFA3o4i1" 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;3,299,798&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;2,231,896&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;8,692,708&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;6,647,307&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_zsqb5g5HymY5" 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;(559,083&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;(40,416&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;(1,606,874&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;(429,561&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;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zowutmvdGSZ6" 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;(1,694,867&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;(651,416&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;(3,819,843&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;(2,648,705&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 id="xdx_406_eus-gaap--IncomeTaxesPaid_iN_pp0p0_di_zLKDHutOX2jh" 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;(71,919&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;(69,605&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;(184,190&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;(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;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLoss_zjGDXqjhPioa" 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 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,325,869&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(761,437&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,610,907&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,213,146&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationDisclosureTextBlock>
    <us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1
      contextRef="From2025-05-292025-05-29_custom_GlobetopperLLCMember"
      decimals="INF"
      id="Fact001633"
      unitRef="Pure">0.51</us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>
    <us-gaap:AcquisitionCosts
      contextRef="From2025-01-012025-09-30_custom_GlobetopperPurchasePriceMember"
      decimals="0"
      id="Fact001634"
      unitRef="USD">700000</us-gaap:AcquisitionCosts>
    <us-gaap:NoncashOrPartNoncashAcquisitionDescription
      contextRef="From2025-01-012025-09-30_custom_GlobetopperPurchasePriceMember"
      id="Fact001635">payable
as follows: $50,000 upon execution of the Agreement; $50,000 in cash on the closing date;&#160;$50,000 in cash 30 days after the closing
date, secured by a promissory note and pledge agreement; $50,000 in cash 60 days after the closing date, secured by a promissory note
and pledge agreement; $500,000 in restricted common shares of the Company, calculated at a 20% discount to the volume weighted average
price (VWAP) during the five days preceding the closing date</us-gaap:NoncashOrPartNoncashAcquisitionDescription>
    <us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription contextRef="From2025-01-01to2025-09-30" id="Fact001636">The Company will invest up to $1,200,000
in Globetopper over 24 months post-Closing in monthly installments of $50,000, subject to the achievement of specified quarterly financial
targets.</us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription>
    <us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001638">&lt;table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zlOYwLXjzuTh" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Summary of Fair Value Consideration Paid in Acquisition (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;July 1,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"&gt;Fair Value of Consideration:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2025&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; padding-left: 5.4pt"&gt;Cash&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zYMfNpl6PGsc"&gt;100,000&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: left; 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_909_eus-gaap--OtherLongTermNotesPayable_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zoA4Zq6j3EX1"&gt;100,000&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: left; padding-left: 5.4pt"&gt;IQSTEL common stock&lt;/td&gt;&lt;td style="font: 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--StockIssuedDuringPeriodValueAcquisitions_c20250701__20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_z75cDtr5cTXh"&gt;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;/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;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_90E_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zPqVpCbUxOei"&gt;285,175&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: 10pt Times New Roman, Times, Serif; 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_90E_eus-gaap--AcquisitionCostsCumulative_iI_c20250701__us-gaap--BusinessAcquisitionAxis__custom--GlobetopperLLCMember_zGKLvJMWMv9g"&gt;985,175&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:AssetAcquisitionConsiderationTransferred
      contextRef="From2025-07-012025-07-01_custom_GlobetopperLLCMember"
      decimals="0"
      id="Fact001639"
      unitRef="USD">100000</us-gaap:AssetAcquisitionConsiderationTransferred>
    <us-gaap:OtherLongTermNotesPayable
      contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember"
      decimals="0"
      id="Fact001640"
      unitRef="USD">100000</us-gaap:OtherLongTermNotesPayable>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2025-07-012025-07-01_custom_GlobetopperLLCMember"
      decimals="0"
      id="Fact001641"
      unitRef="USD">500000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember"
      decimals="0"
      id="Fact001642"
      unitRef="USD">285175</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2025-07-01_custom_GlobetopperLLCMember"
      decimals="0"
      id="Fact001643"
      unitRef="USD">985175</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001645">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zIqJPrDp3Ujg" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Globetopper 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 id="xdx_490_20250701_zGsNCXf7Qwi1"&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: 79%; 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: 1%; 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_90D_eus-gaap--AcquisitionCostsCumulative_iI_c20250701_zu41OdSDNtM5"&gt;985,175&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="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-left: 5.4pt"&gt;Assets Acquired:&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zRQ3biHKiWW3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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;129,531&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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_zefTcsIgKgug" 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;Prepaid expenses and other current assets&lt;/td&gt;&lt;td style="font: 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;306,310&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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_zuxKdrtKA8vd" 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; text-indent: 10pt; 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;435,841&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: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 12pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font: 12pt Arial, Helvetica, Sans-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: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Liabilities Assumed:&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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iNI_di_zfYL522QIMlf" 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 current liabilities&lt;/td&gt;&lt;td style="font: 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;(71,580&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 id="xdx_406_eus-gaap--BusinessCombinationContingentConsiderationLiability_iNI_di_zsY0vWfwtHt7" 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;Contract liabilities&lt;/td&gt;&lt;td style="font: 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;(703,262&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 id="xdx_405_eus-gaap--BusinessCombinationContingentConsiderationLiabilityNoncurrent_iNI_di_z0O6HGcCZ1ci" 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;Line of credit&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;(99,000&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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_di_zCF6yFUKSkK" 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; text-indent: 10pt; 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;(873,842&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_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zDrBOsQBUnU5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; 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;(438,001&lt;/td&gt;&lt;td style="font: bold 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;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_zwE41gRmAQrc" 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;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;214,620&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_40C_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_z2YRAWNsxv17" 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;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;(223,381&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_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zV9O0v6Ztjqg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;1,208,556&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="AsOf2025-07-01"
      decimals="0"
      id="Fact001646"
      unitRef="USD">985175</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001648"
      unitRef="USD">129531</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001650"
      unitRef="USD">306310</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001652"
      unitRef="USD">435841</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001654"
      unitRef="USD">71580</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities>
    <us-gaap:BusinessCombinationContingentConsiderationLiability
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001656"
      unitRef="USD">703262</us-gaap:BusinessCombinationContingentConsiderationLiability>
    <us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001658"
      unitRef="USD">99000</us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001660"
      unitRef="USD">873842</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001662"
      unitRef="USD">-438001</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
    <us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001664"
      unitRef="USD">214620</us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue>
    <us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001666"
      unitRef="USD">-223381</us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest
      contextRef="AsOf2025-07-01"
      decimals="0"
      id="Fact001668"
      unitRef="USD">1208556</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>
    <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001670">&lt;table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zGvdnZgBdSf6" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - ACQUISITIONS - Proforma Results of Operations for Globetopper Acquisition (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_492_20250701__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z27stFfalyK7"&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_20240701__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z9SY8kHYFsUh"&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_20250101__20250930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z0t9Jye8P9Pe"&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_493_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zeisfyGDxaeh"&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;Three Months Ended&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="border-bottom: Black 1pt solid; 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="7" style="border-bottom: Black 1pt solid; 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;2025&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;2025&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;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Revenues_zeUUtLmqWhhk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; 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;102,867,553&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;62,183,464&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;258,349,274&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;212,841,207&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_zmbidJ4iEHvi" 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;100,126,838&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;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;59,991,984&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;251,263,440&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;206,623,461&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_zkFGlyKRGI2d" 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;2,740,715&lt;/td&gt;&lt;td style="font: 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;2,191,480&lt;/td&gt;&lt;td style="font: 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;7,085,834&lt;/td&gt;&lt;td style="font: 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;6,217,746&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;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_zkeaaFA3o4i1" 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;3,299,798&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;2,231,896&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;8,692,708&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;6,647,307&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_zsqb5g5HymY5" 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;(559,083&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;(40,416&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;(1,606,874&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;(429,561&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;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zowutmvdGSZ6" 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;(1,694,867&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;(651,416&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;(3,819,843&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;(2,648,705&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 id="xdx_406_eus-gaap--IncomeTaxesPaid_iN_pp0p0_di_zLKDHutOX2jh" 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;(71,919&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;(69,605&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;(184,190&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;(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;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLoss_zjGDXqjhPioa" 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 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;(2,325,869&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(761,437&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,610,907&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;(3,213,146&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:BusinessAcquisitionProFormaInformationTextBlock>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001672"
      unitRef="USD">102867553</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001673"
      unitRef="USD">62183464</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001674"
      unitRef="USD">258349274</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001675"
      unitRef="USD">212841207</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001677"
      unitRef="USD">100126838</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001678"
      unitRef="USD">59991984</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001679"
      unitRef="USD">251263440</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001680"
      unitRef="USD">206623461</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001682"
      unitRef="USD">2740715</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001683"
      unitRef="USD">2191480</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001684"
      unitRef="USD">7085834</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001685"
      unitRef="USD">6217746</us-gaap:GrossProfit>
    <us-gaap:OperatingExpenses
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001687"
      unitRef="USD">3299798</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001688"
      unitRef="USD">2231896</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001689"
      unitRef="USD">8692708</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001690"
      unitRef="USD">6647307</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001692"
      unitRef="USD">-559083</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001693"
      unitRef="USD">-40416</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001694"
      unitRef="USD">-1606874</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001695"
      unitRef="USD">-429561</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001697"
      unitRef="USD">-1694867</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001698"
      unitRef="USD">-651416</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001699"
      unitRef="USD">-3819843</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001700"
      unitRef="USD">-2648705</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxesPaid
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001702"
      unitRef="USD">71919</us-gaap:IncomeTaxesPaid>
    <us-gaap:IncomeTaxesPaid
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001703"
      unitRef="USD">69605</us-gaap:IncomeTaxesPaid>
    <us-gaap:IncomeTaxesPaid
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001704"
      unitRef="USD">184190</us-gaap:IncomeTaxesPaid>
    <us-gaap:IncomeTaxesPaid
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001705"
      unitRef="USD">134880</us-gaap:IncomeTaxesPaid>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001707"
      unitRef="USD">-2325869</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001708"
      unitRef="USD">-761437</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001709"
      unitRef="USD">-5610907</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001710"
      unitRef="USD">-3213146</us-gaap:NetIncomeLoss>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001712">&lt;p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_znnr6okLJmmh" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 14 - SEGMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;br/&gt;
The Company operates in two industry segments, telecommunication services and fintech services, and three geographic segments, USA, UK
and Switzerland, where current assets and equipment are located. The Company's chief operating decision maker ("CODM") is its
chief financial officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and
assessing financial performance. The CODM uses operating activities and net assets to assess financial performance and allocate resources.
These financial metrics are used by the CODM to make key operating decisions, such as the determination of the rate at which the Company
seeks to grow, the allocation of budget between cost of sales and operating expenses and the management of assets.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table shows reportable operating
activities information by industrial segment for the three and nine months ended September 30, 2025. The Company has two industrial segments
since the Company acquired Globetopper LLC in July 2025:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2025&lt;/i&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zNex6BfKFNwe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B8_zwIajkbCNAFf" style="display: none"&gt;NOTE
       14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_ztF0IEQzqt1k"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49C_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z5PBwx6XYQhe"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_495_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zK9LCdXbzlB6"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zAFoTIUR7AJ7"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49E_20250701__20250930_zlTTw0QzSMNl"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&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 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;Telecom&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;Fintech&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;Corporate&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_zar9xcc4WnH1" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;104,223,026&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;14,290,694&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;51,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(15,697,167&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;102,867,553&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_zsIJnabLV6Xh" 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;101,662,238&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;13,979,041&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;24,870&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;(15,539,311&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;100,126,838&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_z60HgW8u67Y8" 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;2,560,788&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;311,653&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;26,130&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;(157,856&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;2,740,715&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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zXOStbe8uK6a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Operating 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;1,813,617&lt;/td&gt;&lt;td style="font: 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;234,069&lt;/td&gt;&lt;td style="font: 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;1,415,967&lt;/td&gt;&lt;td style="font: 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;(163,855&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;3,299,798&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;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_zCavQ1YqRXi4" 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 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;747,171&lt;/td&gt;&lt;td style="font: 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;77,584&lt;/td&gt;&lt;td style="font: 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;(1,389,837&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;5,999&lt;/td&gt;&lt;td style="font: 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;(559,083&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="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_zy5FjtR13Vkf" 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;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;(10,287&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;(1,823&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;(1,600,257&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;(82,500&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;(1,694,867&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="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_zk6UZyvAliB4" 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;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;(71,919&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: xdx2ixbrl1753"&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 style="-sec-ix-hidden: xdx2ixbrl1754"&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 style="-sec-ix-hidden: xdx2ixbrl1755"&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;(71,919&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="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_40A_eus-gaap--ProfitLoss_zDY6rJYrRnOd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;664,965&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;75,761&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,990,094&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(76,501&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,325,869&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2025&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zlfUFZOY22D3"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zkh9sR9kZdcj"&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_49D_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zMBWbeC1ulZ1"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zo7WVP7V4pva"&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_49D_20250101__20250930_ziQAD8GEERg4"&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;Telecom&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;Fintech&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;Corporate&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_z4lyoAaWXRC5" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;259,271,211&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;14,290,694&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;152,511&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(41,030,811&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;232,683,605&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_zjXPNnANtCyi" 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;252,782,854&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;13,979,041&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;24,870&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;(40,650,320&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;226,136,445&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_zaastnmfinpb" 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;6,488,357&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;311,653&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;127,641&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;(380,491&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;6,547,160&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 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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zPNvtPw8DsI" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Operating 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;5,022,836&lt;/td&gt;&lt;td style="font: 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;234,069&lt;/td&gt;&lt;td style="font: 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;3,508,630&lt;/td&gt;&lt;td style="font: 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;(398,837&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;8,366,698&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;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_zacgqB8DHVFc" 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 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;1,465,521&lt;/td&gt;&lt;td style="font: 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;77,584&lt;/td&gt;&lt;td style="font: 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;(3,380,989&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;18,346&lt;/td&gt;&lt;td style="font: 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;(1,819,538&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="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_zXSzVHJRXRy5" 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;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;(49,625&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;(1,823&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;(3,541,722&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;(222,346&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;(3,815,516&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="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_zyHLnLmG1UZd" 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;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;(184,190&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: xdx2ixbrl1801"&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 style="-sec-ix-hidden: xdx2ixbrl1802"&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 style="-sec-ix-hidden: xdx2ixbrl1803"&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;(184,190&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="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_40A_eus-gaap--ProfitLoss_znIhZ9Dc3rNf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;1,231,706&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;75,761&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,922,711&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(204,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,819,244&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2025 and 2024:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2025&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zdf4YSZRJNfa"&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_49E_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zGA17HTUuQQh"&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_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zkxRR1MEt5fh"&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_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zN4TjEV0fLP5"&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_49E_20250701__20250930_zJDZat8Fmia2"&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_zetZmmDkRECa" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;63,220,535&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;10,692,833&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;44,651,352&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(15,697,167&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;102,867,553&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_zHFmoUjn8n0i" 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;61,782,827&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;10,493,611&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;43,389,711&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;(15,539,311&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;100,126,838&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_zgptojuCVETj" 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;1,437,708&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;199,222&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;1,261,641&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;(157,856&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;2,740,715&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_z3ffPQgWMkSb" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zGHwdqqnnMjf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;575,876&lt;/td&gt;&lt;td style="font: 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;98,486&lt;/td&gt;&lt;td style="font: 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;706,728&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1839"&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;1,381,090&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--CommunicationsAndInformationTechnology_z3oygpiK0UHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;290,571&lt;/td&gt;&lt;td style="font: 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;86,937&lt;/td&gt;&lt;td style="font: 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;140,277&lt;/td&gt;&lt;td style="font: 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;(157,588&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;360,197&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--ProfessionalFees_zoLa5bZQvzqj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;272,888&lt;/td&gt;&lt;td style="font: 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;9,340&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1850"&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 style="-sec-ix-hidden: xdx2ixbrl1851"&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;282,228&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_40D_eus-gaap--LegalFees_zYIsawqNbEzk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;104,000&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;3,539&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1856"&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 style="-sec-ix-hidden: xdx2ixbrl1857"&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;107,539&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--TravelAndEntertainmentExpense_z9rfyOlBJWdh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;(4,378&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: xdx2ixbrl1861"&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;34,928&lt;/td&gt;&lt;td style="font: 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;(6,268&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;24,282&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zl3OR3qYfT01" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public cost&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1866"&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 style="-sec-ix-hidden: xdx2ixbrl1867"&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 style="-sec-ix-hidden: xdx2ixbrl1868"&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 style="-sec-ix-hidden: xdx2ixbrl1869"&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 style="-sec-ix-hidden: xdx2ixbrl1870"&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;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AdvertisingExpense_zvewVdXrllpb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;606,627&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1873"&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 style="-sec-ix-hidden: xdx2ixbrl1874"&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 style="-sec-ix-hidden: xdx2ixbrl1875"&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;606,627&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z7HK2b4cH2Jl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;30,054&lt;/td&gt;&lt;td style="font: 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;(7,448&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;26,593&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1881"&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;49,199&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_40E_eus-gaap--DepreciationAndAmortization_zb42lMbUkiU6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;6,683&lt;/td&gt;&lt;td style="font: 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;34,923&lt;/td&gt;&lt;td style="font: 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;120,312&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1887"&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;161,918&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--OperatingLeasesRentExpenseNet_z2WkIRLmWJV2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;14,861&lt;/td&gt;&lt;td style="font: 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;5,621&lt;/td&gt;&lt;td style="font: 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;61,113&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1893"&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;81,595&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_40A_eus-gaap--InsuranceCommissionsAndFees_zESZjMfQ69f7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;5,980&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1897"&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 style="-sec-ix-hidden: xdx2ixbrl1898"&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 style="-sec-ix-hidden: xdx2ixbrl1899"&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;5,980&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2nF4MnO5qL7" 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; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;239,143&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: xdx2ixbrl1903"&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 style="-sec-ix-hidden: xdx2ixbrl1904"&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 style="-sec-ix-hidden: xdx2ixbrl1905"&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;239,143&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_z74Kr8HtZa6b" 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;2,142,305&lt;/td&gt;&lt;td style="font: 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;231,398&lt;/td&gt;&lt;td style="font: 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;1,089,951&lt;/td&gt;&lt;td style="font: 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;(163,856&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;3,299,798&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_zashKhLOyzrh" 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;(704,597&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;(32,176&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;171,689&lt;/td&gt;&lt;td style="font: 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;6,000&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;(559,083&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_zpUCiHeJ2TWd" 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;(1,601,625&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;(6,390&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;(4,352&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;(82,500&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;(1,694,867&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_zXy6QySywYh9" 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: xdx2ixbrl1926"&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 style="-sec-ix-hidden: xdx2ixbrl1927"&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;(71,919&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: xdx2ixbrl1929"&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;(71,919&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_40A_eus-gaap--ProfitLoss_zx6pHjDT66ml" 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;(2,312,222&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,566&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;95,419&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(76,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,325,869&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2024&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zqfBuY7UQT45"&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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyUWLX25J948"&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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zymnrLN1Ojne"&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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z2SQNbtJljk4"&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_20240701__20240930_zyt6aibDwyuh"&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_zYSd5lfJuwV" 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_zUBeO26NUxzf" 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_z2xZOE0VAPYj" 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_zoB43mJECAr1" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zxjkCYk2X684" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;653,839&lt;/td&gt;&lt;td style="font: 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;92,180&lt;/td&gt;&lt;td style="font: 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;461,761&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1965"&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;1,207,780&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--CommunicationsAndInformationTechnology_zfFF89xtbgFe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;272,428&lt;/td&gt;&lt;td style="font: 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;104,299&lt;/td&gt;&lt;td style="font: 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;116,855&lt;/td&gt;&lt;td style="font: 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;(156,540&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;337,042&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--ProfessionalFees_zqA6WJYpEpDi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;61,350&lt;/td&gt;&lt;td style="font: 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;3,668&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1976"&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;(56,249&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;8,769&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_40D_eus-gaap--LegalFees_ze29x6i1nMP5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;6,747&lt;/td&gt;&lt;td style="font: 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;7,242&lt;/td&gt;&lt;td style="font: 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;14,592&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1983"&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;28,581&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--TravelAndEntertainmentExpense_zAuD7VnwNCk6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;39,088&lt;/td&gt;&lt;td style="font: 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;5,339&lt;/td&gt;&lt;td style="font: 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;25,841&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1989"&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;70,268&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zEluT63NC2qc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public cost&lt;/td&gt;&lt;td style="font: 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;8,268&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1993"&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 style="-sec-ix-hidden: xdx2ixbrl1994"&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 style="-sec-ix-hidden: xdx2ixbrl1995"&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;8,268&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--AdvertisingExpense_zvO5MTrxMEr" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;157,787&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1999"&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 style="-sec-ix-hidden: xdx2ixbrl2000"&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 style="-sec-ix-hidden: xdx2ixbrl2001"&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;157,787&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zVn9hxSwDOr9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;10,506&lt;/td&gt;&lt;td style="font: 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;9,629&lt;/td&gt;&lt;td style="font: 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;29,665&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2007"&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;49,800&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_40E_eus-gaap--DepreciationAndAmortization_zhamZuCf3ZIk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;6,682&lt;/td&gt;&lt;td style="font: 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;28,440&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2012"&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 style="-sec-ix-hidden: xdx2ixbrl2013"&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;35,122&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--OperatingLeasesRentExpenseNet_zFBZehNUjQGk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;52,876&lt;/td&gt;&lt;td style="font: 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;7,084&lt;/td&gt;&lt;td style="font: 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;81,419&lt;/td&gt;&lt;td style="font: 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;(20,000&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;121,379&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_40A_eus-gaap--InsuranceCommissionsAndFees_zL8ZAzjx4JCc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;1,884&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2023"&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;17,972&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2025"&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;19,856&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_z98Jn8eqnPR6" 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; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;31,820&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: xdx2ixbrl2029"&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 style="-sec-ix-hidden: xdx2ixbrl2030"&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 style="-sec-ix-hidden: xdx2ixbrl2031"&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;31,820&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_zgTATyBTntce" 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_zJhcwrPd3ibk" 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: xdx2ixbrl2043"&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_z2uyfKzGfkvi" 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;(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: xdx2ixbrl2049"&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_zZp2mHwn2mp" 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: xdx2ixbrl2052"&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: xdx2ixbrl2055"&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_40A_eus-gaap--ProfitLoss_z8TnTBx0JYGe" 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2061"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2025&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_49C_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zshznG8iIBZ"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zu5ChJUggpJg"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zhGts0w4Pih1"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6fUWC0iFEY9"&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_20250101__20250930_zN1stn4vxzP1"&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_zE6hCzd5XNV2" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;141,511,086&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;21,281,894&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;110,921,436&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(41,030,811&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;232,683,605&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_zncvuamxcSmg" 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;138,464,533&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;20,621,929&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;107,700,303&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;(40,650,320&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;226,136,445&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_zv7yoPxTho9h" 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;3,046,553&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;659,965&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;3,221,133&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;(380,491&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;6,547,160&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 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_zpTkQFfTIGQd" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zlL2uiEGOMai" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;1,560,112&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;294,172&lt;/td&gt;&lt;td style="font: 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;1,599,882&lt;/td&gt;&lt;td style="font: 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;(6,038&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;3,448,128&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--CommunicationsAndInformationTechnology_z5MMBHgws5A" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;707,054&lt;/td&gt;&lt;td style="font: 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;281,790&lt;/td&gt;&lt;td style="font: 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;435,862&lt;/td&gt;&lt;td style="font: 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;(372,000&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;1,052,706&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--ProfessionalFees_zl9rn73CNtLa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;818,144&lt;/td&gt;&lt;td style="font: 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;26,917&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2102"&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 style="-sec-ix-hidden: xdx2ixbrl2103"&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;845,061&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_40D_eus-gaap--LegalFees_zW7enWj3zVel" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;295,259&lt;/td&gt;&lt;td style="font: 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;13,736&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2108"&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 style="-sec-ix-hidden: xdx2ixbrl2109"&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;308,995&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--TravelAndEntertainmentExpense_z8QqE3RFf9Sk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;56,687&lt;/td&gt;&lt;td style="font: 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;7,999&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2114"&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;(20,799&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;43,887&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zHQA2tPQ167g" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public Cost&lt;/td&gt;&lt;td style="font: 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;118,850&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2119"&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 style="-sec-ix-hidden: xdx2ixbrl2120"&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 style="-sec-ix-hidden: xdx2ixbrl2121"&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;118,850&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--AdvertisingExpense_zuFjR05OSoN3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;1,243,894&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2125"&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;162,906&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2127"&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;1,243,894&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z2jBKu75CCfa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;54,596&lt;/td&gt;&lt;td style="font: 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;(43,723&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;73,591&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2133"&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;84,464&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_40E_eus-gaap--DepreciationAndAmortization_zeMT3K3y6bFh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;20,046&lt;/td&gt;&lt;td style="font: 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;69,158&lt;/td&gt;&lt;td style="font: 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;360,938&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="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 style="font: 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;450,142&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--OperatingLeasesRentExpenseNet_zfWjzc53Eae5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;83,542&lt;/td&gt;&lt;td style="font: 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;15,935&lt;/td&gt;&lt;td style="font: 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;201,523&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2145"&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;301,000&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_40A_eus-gaap--InsuranceCommissionsAndFees_zEQCXU0k07k4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;7,786&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2149"&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 style="-sec-ix-hidden: xdx2ixbrl2150"&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 style="-sec-ix-hidden: xdx2ixbrl2151"&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;7,786&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_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zEsVFBgieCn2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bad debt 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;4,536&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2155"&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 style="-sec-ix-hidden: xdx2ixbrl2156"&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 style="-sec-ix-hidden: xdx2ixbrl2157"&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;4,536&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_zUd91sroGkh6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;294,343&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: xdx2ixbrl2161"&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 style="-sec-ix-hidden: xdx2ixbrl2162"&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 style="-sec-ix-hidden: xdx2ixbrl2163"&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;294,343&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_z59DqyZN25cb" 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;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;5,264,849&lt;/td&gt;&lt;td style="font: 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;665,984&lt;/td&gt;&lt;td style="font: 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;2,834,702&lt;/td&gt;&lt;td style="font: 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;(398,837&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;8,366,698&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;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_zotv7ZhIlEf7" 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 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;(2,218,295&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;(6,019&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;386,430&lt;/td&gt;&lt;td style="font: 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;18,346&lt;/td&gt;&lt;td style="font: 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;(1,819,538&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="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_zYS41tcjzmJe" 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;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;(3,582,684&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;6,942&lt;/td&gt;&lt;td style="font: 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;(17,428&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;(222,346&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;(3,815,516&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="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_zrLa8lOuSfv1" 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;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: xdx2ixbrl2184"&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 style="-sec-ix-hidden: xdx2ixbrl2185"&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;(184,190&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: xdx2ixbrl2187"&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;(184,190&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="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_40A_eus-gaap--ProfitLoss_zqsRzcJG4Vwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;(5,800,980&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;923&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;184,812&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(204,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,819,244&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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="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_49A_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zvmK868GohL6"&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_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zHGVQ0mqRi99"&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--UnitedKingdomMember_zzWKq2L1rmIi"&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__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZONAq7x7iOd"&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_49E_20240101__20240930_zskF4No3wHFg"&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_znhSzyIlXyKe" 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_zX9xuhyV8h8k" 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_zHGyVcdr5hRf" 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_ztNt0mMbR1v9" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zq2FizsZGdj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;1,293,992&lt;/td&gt;&lt;td style="font: 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;170,457&lt;/td&gt;&lt;td style="font: 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;887,021&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2223"&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;2,351,470&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--CommunicationsAndInformationTechnology_zc2ELe8ul7Yd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;607,752&lt;/td&gt;&lt;td style="font: 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;211,972&lt;/td&gt;&lt;td style="font: 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;215,998&lt;/td&gt;&lt;td style="font: 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;(156,540&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;879,182&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--ProfessionalFees_zgXc8QTg0Cde" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;1,014,621&lt;/td&gt;&lt;td style="font: 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;114,444&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2234"&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;(56,249&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;1,072,816&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_40D_eus-gaap--LegalFees_zkKtRNyM6ftg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;142,360&lt;/td&gt;&lt;td style="font: 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;8,987&lt;/td&gt;&lt;td style="font: 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;28,874&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2241"&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;180,221&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--TravelAndEntertainmentExpense_zpq54fhyGyja" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;98,092&lt;/td&gt;&lt;td style="font: 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;23,160&lt;/td&gt;&lt;td style="font: 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;46,505&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2247"&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;167,757&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zioMcHTmDMGa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public cost&lt;/td&gt;&lt;td style="font: 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;93,646&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2251"&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 style="-sec-ix-hidden: xdx2ixbrl2252"&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 style="-sec-ix-hidden: xdx2ixbrl2253"&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;93,646&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--AdvertisingExpense_zHy7Hf8nGJ2l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;659,784&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2257"&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 style="-sec-ix-hidden: xdx2ixbrl2258"&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 style="-sec-ix-hidden: xdx2ixbrl2259"&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;659,784&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zy4GZQBL01yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;41,503&lt;/td&gt;&lt;td style="font: 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;64,783&lt;/td&gt;&lt;td style="font: 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;65,080&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2265"&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;171,366&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_40E_eus-gaap--DepreciationAndAmortization_zjRAM90Fefci" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;20,261&lt;/td&gt;&lt;td style="font: 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;83,800&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2270"&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 style="-sec-ix-hidden: xdx2ixbrl2271"&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;104,061&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--OperatingLeasesRentExpenseNet_zoZudhB51sJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;175,255&lt;/td&gt;&lt;td style="font: 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;23,823&lt;/td&gt;&lt;td style="font: 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;132,434&lt;/td&gt;&lt;td style="font: 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;(20,000&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;311,512&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_40A_eus-gaap--InsuranceCommissionsAndFees_zzyqxmhR6Z3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;3,480&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2281"&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;38,096&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2283"&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;41,576&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_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zuP2NRVQDN6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bad debt 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;1,801&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2287"&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 style="-sec-ix-hidden: xdx2ixbrl2288"&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 style="-sec-ix-hidden: xdx2ixbrl2289"&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;1,801&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2CFzDhvSGg9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;109,485&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: xdx2ixbrl2293"&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 style="-sec-ix-hidden: xdx2ixbrl2294"&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 style="-sec-ix-hidden: xdx2ixbrl2295"&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;109,485&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_zgoUhZSAsqY9" 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;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: 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_407_eus-gaap--OperatingIncomeLoss_pp0p0_zGKj1niBIMX" 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 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: xdx2ixbrl2307"&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: 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_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zvbR6diawFI4" 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;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: xdx2ixbrl2313"&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: 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--IncomeTaxExpenseBenefit_iN_di_zGWnfEzTC2cl" 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;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: xdx2ixbrl2316"&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: xdx2ixbrl2319"&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: White"&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_40A_eus-gaap--ProfitLoss_zeYzV3NiSNx" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2325"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table shows asset information
by industrial segment at September 30, 2025:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zRJbNC07kfj3"&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_49C_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zEnEYQiIuseg"&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_20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z7qHLHykK4e1"&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_49E_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zU7xFpuZg1Pb"&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_20250930_zGFkEvrxoEzl"&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"&gt;September 30, 2025&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;Telecom&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;Fintech&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;Corporate&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_zT2tNqQGgji7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;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_zRJBHvY9chT5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;29,044,630&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;695,187&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;4,780,619&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(4,682,707&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;29,837,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zyYsY8AtsI07" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,642,371&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;191,646&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,534,191&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,319,737&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;17,048,471&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--LiabilitiesAbstract_iB_zbb4RrnRZwqa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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;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_zOgnoceNWWx9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;27,225,082&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,354,096&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,846,205&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(4,682,707&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,742,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zqJYwJyqtlF8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;256,130&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;34,118&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2360"&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2361"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;290,248&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;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_495_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zxjAuXZ1EOXj"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zuDTqh0OrdRi"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zcWHSBhv3WO7"&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_493_20241231_zzi53M391qc3"&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 style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;December 31, 2024&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;Telecom&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;Corporate&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_zEoIkVp2vPUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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_z5qaIGC25sK7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;75,098,705&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;4,594,060&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(16,677,719&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;63,015,046&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_406_eus-gaap--AssetsNoncurrent_i01I_zNhgvMzQbZU1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;9,097,736&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;19,079,518&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(12,184,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;15,992,692&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--LiabilitiesAbstract_iB_zVJqYnOVnYi4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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_zRUTtvw9w7vh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;74,461,579&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,037,337&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(16,677,720&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;63,821,196&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--LiabilitiesNoncurrent_i01I_zuXtYVTMFgOi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;274,353&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,011,926&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2391"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,286,279&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;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table shows asset information
by geographic segment at September 30, 2025 and December 31, 2024:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_49A_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zNGbrGwvz0Y7"&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_493_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zvyGD8n2Xwfi"&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_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z7KcJBIA24Gh"&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_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyj2SX5KnFAb"&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_20250930_z82mXFYzvQ07"&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"&gt;September 30, 2025&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_401_eus-gaap--AssetsAbstract_iB_zujMNQo1RPW5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;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_z1oyuh9xG8Nc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;10,375,189&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;2,286,128&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;19,365,772&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(2,189,360&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;29,837,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z9ULfN9dcgu2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,988,756&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;609,837&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;7,769,615&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,319,737&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;17,048,471&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--LiabilitiesAbstract_iB_zVepCRxlzzgk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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;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_z92oa0DID19f" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;9,515,081&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,185,837&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;18,231,118&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,189,360&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,742,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zQAGLvpuacLk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;34,118&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;169,599&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;86,531&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2427"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;290,248&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;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_496_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAdnaAUteIyi"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zNvvsDVOLxyf"&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_493_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zJWpP0fbeBC"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zFPmXRgM2CM2"&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_20241231_z05BP6qLMZ6c"&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="font: bold 10pt Times New Roman, Times, Serif"&gt;December 31, 2024&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="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="3"&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"&gt;&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_401_eus-gaap--AssetsAbstract_iB_zPELtTljBAA9" 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;&lt;b&gt;Assets&lt;/b&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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&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_40E_eus-gaap--AssetsCurrent_i01I_zIvo22fuEFca" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; width: 35%; text-align: left; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;19,885,086&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;8,055,475&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;48,182,373&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(13,107,888&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;63,015,046&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zbr0BIu1ssAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;19,447,105&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;633,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,096,658&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(12,184,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;15,992,692&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--LiabilitiesAbstract_iB_zMx587H6mSfa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;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_z6rUTc3auXE6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,386,520&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,415,705&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;47,126,859&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,107,888&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;63,821,196&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zj5IaAzFJA1d" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,012,066&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;169,599&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;104,614&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2463"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,286,279&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;/table&gt;

&lt;p id="xdx_8A5_zEjIPEeR1uVb" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact001714">&lt;p id="xdx_897_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zNex6BfKFNwe" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B8_zwIajkbCNAFf" style="display: none"&gt;NOTE
       14 - SEGMENT - Operating Activities by Industrial and Geographic Segment (Details)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_ztF0IEQzqt1k"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49C_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z5PBwx6XYQhe"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_495_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zK9LCdXbzlB6"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49A_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zAFoTIUR7AJ7"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td id="xdx_49E_20250701__20250930_zlTTw0QzSMNl"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
       &lt;td&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 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;Telecom&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;Fintech&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;Corporate&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_zar9xcc4WnH1" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;104,223,026&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;14,290,694&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;51,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(15,697,167&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;102,867,553&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_zsIJnabLV6Xh" 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;101,662,238&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;13,979,041&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;24,870&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;(15,539,311&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;100,126,838&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_z60HgW8u67Y8" 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;2,560,788&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;311,653&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;26,130&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;(157,856&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;2,740,715&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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zXOStbe8uK6a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Operating 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;1,813,617&lt;/td&gt;&lt;td style="font: 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;234,069&lt;/td&gt;&lt;td style="font: 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;1,415,967&lt;/td&gt;&lt;td style="font: 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;(163,855&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;3,299,798&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;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_zCavQ1YqRXi4" 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 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;747,171&lt;/td&gt;&lt;td style="font: 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;77,584&lt;/td&gt;&lt;td style="font: 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;(1,389,837&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;5,999&lt;/td&gt;&lt;td style="font: 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;(559,083&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="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_zy5FjtR13Vkf" 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;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;(10,287&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;(1,823&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;(1,600,257&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;(82,500&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;(1,694,867&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="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_zk6UZyvAliB4" 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;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;(71,919&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: xdx2ixbrl1753"&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 style="-sec-ix-hidden: xdx2ixbrl1754"&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 style="-sec-ix-hidden: xdx2ixbrl1755"&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;(71,919&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="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_40A_eus-gaap--ProfitLoss_zDY6rJYrRnOd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;664,965&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;75,761&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,990,094&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(76,501&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,325,869&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2025&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_492_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zlfUFZOY22D3"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zkh9sR9kZdcj"&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_49D_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zMBWbeC1ulZ1"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zo7WVP7V4pva"&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_49D_20250101__20250930_ziQAD8GEERg4"&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;Telecom&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;Fintech&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;Corporate&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_z4lyoAaWXRC5" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;259,271,211&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;14,290,694&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;152,511&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(41,030,811&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;232,683,605&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_zjXPNnANtCyi" 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;252,782,854&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;13,979,041&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;24,870&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;(40,650,320&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;226,136,445&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_zaastnmfinpb" 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;6,488,357&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;311,653&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;127,641&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;(380,491&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;6,547,160&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 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_40E_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzYi3_zPNvtPw8DsI" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Operating 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;5,022,836&lt;/td&gt;&lt;td style="font: 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;234,069&lt;/td&gt;&lt;td style="font: 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;3,508,630&lt;/td&gt;&lt;td style="font: 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;(398,837&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;8,366,698&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;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_zacgqB8DHVFc" 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 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;1,465,521&lt;/td&gt;&lt;td style="font: 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;77,584&lt;/td&gt;&lt;td style="font: 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;(3,380,989&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;18,346&lt;/td&gt;&lt;td style="font: 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;(1,819,538&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="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_zXSzVHJRXRy5" 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;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;(49,625&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;(1,823&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;(3,541,722&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;(222,346&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;(3,815,516&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="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_zyHLnLmG1UZd" 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;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;(184,190&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: xdx2ixbrl1801"&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 style="-sec-ix-hidden: xdx2ixbrl1802"&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 style="-sec-ix-hidden: xdx2ixbrl1803"&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;(184,190&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="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_40A_eus-gaap--ProfitLoss_znIhZ9Dc3rNf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;1,231,706&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;75,761&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,922,711&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(204,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,819,244&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2025 and 2024:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2025&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zdf4YSZRJNfa"&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_49E_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zGA17HTUuQQh"&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_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zkxRR1MEt5fh"&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_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zN4TjEV0fLP5"&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_49E_20250701__20250930_zJDZat8Fmia2"&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_zetZmmDkRECa" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;63,220,535&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;10,692,833&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;44,651,352&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(15,697,167&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;102,867,553&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_zHFmoUjn8n0i" 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;61,782,827&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;10,493,611&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;43,389,711&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;(15,539,311&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;100,126,838&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_zgptojuCVETj" 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;1,437,708&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;199,222&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;1,261,641&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;(157,856&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;2,740,715&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_z3ffPQgWMkSb" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zGHwdqqnnMjf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;575,876&lt;/td&gt;&lt;td style="font: 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;98,486&lt;/td&gt;&lt;td style="font: 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;706,728&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1839"&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;1,381,090&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--CommunicationsAndInformationTechnology_z3oygpiK0UHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;290,571&lt;/td&gt;&lt;td style="font: 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;86,937&lt;/td&gt;&lt;td style="font: 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;140,277&lt;/td&gt;&lt;td style="font: 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;(157,588&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;360,197&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--ProfessionalFees_zoLa5bZQvzqj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;272,888&lt;/td&gt;&lt;td style="font: 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;9,340&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1850"&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 style="-sec-ix-hidden: xdx2ixbrl1851"&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;282,228&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_40D_eus-gaap--LegalFees_zYIsawqNbEzk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;104,000&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;3,539&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1856"&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 style="-sec-ix-hidden: xdx2ixbrl1857"&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;107,539&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--TravelAndEntertainmentExpense_z9rfyOlBJWdh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;(4,378&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: xdx2ixbrl1861"&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;34,928&lt;/td&gt;&lt;td style="font: 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;(6,268&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;24,282&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zl3OR3qYfT01" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public cost&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1866"&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 style="-sec-ix-hidden: xdx2ixbrl1867"&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 style="-sec-ix-hidden: xdx2ixbrl1868"&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 style="-sec-ix-hidden: xdx2ixbrl1869"&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 style="-sec-ix-hidden: xdx2ixbrl1870"&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;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AdvertisingExpense_zvewVdXrllpb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;606,627&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1873"&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 style="-sec-ix-hidden: xdx2ixbrl1874"&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 style="-sec-ix-hidden: xdx2ixbrl1875"&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;606,627&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z7HK2b4cH2Jl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;30,054&lt;/td&gt;&lt;td style="font: 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;(7,448&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;26,593&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1881"&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;49,199&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_40E_eus-gaap--DepreciationAndAmortization_zb42lMbUkiU6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;6,683&lt;/td&gt;&lt;td style="font: 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;34,923&lt;/td&gt;&lt;td style="font: 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;120,312&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1887"&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;161,918&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--OperatingLeasesRentExpenseNet_z2WkIRLmWJV2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;14,861&lt;/td&gt;&lt;td style="font: 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;5,621&lt;/td&gt;&lt;td style="font: 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;61,113&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1893"&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;81,595&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_40A_eus-gaap--InsuranceCommissionsAndFees_zESZjMfQ69f7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;5,980&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1897"&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 style="-sec-ix-hidden: xdx2ixbrl1898"&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 style="-sec-ix-hidden: xdx2ixbrl1899"&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;5,980&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2nF4MnO5qL7" 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; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;239,143&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: xdx2ixbrl1903"&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 style="-sec-ix-hidden: xdx2ixbrl1904"&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 style="-sec-ix-hidden: xdx2ixbrl1905"&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;239,143&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_z74Kr8HtZa6b" 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;2,142,305&lt;/td&gt;&lt;td style="font: 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;231,398&lt;/td&gt;&lt;td style="font: 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;1,089,951&lt;/td&gt;&lt;td style="font: 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;(163,856&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;3,299,798&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_zashKhLOyzrh" 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;(704,597&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;(32,176&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;171,689&lt;/td&gt;&lt;td style="font: 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;6,000&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;(559,083&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_zpUCiHeJ2TWd" 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;(1,601,625&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;(6,390&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;(4,352&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;(82,500&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;(1,694,867&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_zXy6QySywYh9" 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: xdx2ixbrl1926"&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 style="-sec-ix-hidden: xdx2ixbrl1927"&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;(71,919&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: xdx2ixbrl1929"&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;(71,919&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_40A_eus-gaap--ProfitLoss_zx6pHjDT66ml" 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;(2,312,222&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,566&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;95,419&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(76,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,325,869&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2024&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zqfBuY7UQT45"&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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyUWLX25J948"&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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zymnrLN1Ojne"&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_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z2SQNbtJljk4"&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_20240701__20240930_zyt6aibDwyuh"&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_zYSd5lfJuwV" 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_zUBeO26NUxzf" 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_z2xZOE0VAPYj" 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_zoB43mJECAr1" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zxjkCYk2X684" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;653,839&lt;/td&gt;&lt;td style="font: 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;92,180&lt;/td&gt;&lt;td style="font: 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;461,761&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1965"&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;1,207,780&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--CommunicationsAndInformationTechnology_zfFF89xtbgFe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;272,428&lt;/td&gt;&lt;td style="font: 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;104,299&lt;/td&gt;&lt;td style="font: 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;116,855&lt;/td&gt;&lt;td style="font: 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;(156,540&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;337,042&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--ProfessionalFees_zqA6WJYpEpDi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;61,350&lt;/td&gt;&lt;td style="font: 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;3,668&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1976"&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;(56,249&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;8,769&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_40D_eus-gaap--LegalFees_ze29x6i1nMP5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;6,747&lt;/td&gt;&lt;td style="font: 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;7,242&lt;/td&gt;&lt;td style="font: 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;14,592&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1983"&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;28,581&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--TravelAndEntertainmentExpense_zAuD7VnwNCk6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;39,088&lt;/td&gt;&lt;td style="font: 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;5,339&lt;/td&gt;&lt;td style="font: 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;25,841&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1989"&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;70,268&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zEluT63NC2qc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public cost&lt;/td&gt;&lt;td style="font: 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;8,268&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1993"&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 style="-sec-ix-hidden: xdx2ixbrl1994"&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 style="-sec-ix-hidden: xdx2ixbrl1995"&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;8,268&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--AdvertisingExpense_zvO5MTrxMEr" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;157,787&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl1999"&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 style="-sec-ix-hidden: xdx2ixbrl2000"&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 style="-sec-ix-hidden: xdx2ixbrl2001"&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;157,787&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zVn9hxSwDOr9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;10,506&lt;/td&gt;&lt;td style="font: 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;9,629&lt;/td&gt;&lt;td style="font: 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;29,665&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2007"&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;49,800&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_40E_eus-gaap--DepreciationAndAmortization_zhamZuCf3ZIk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;6,682&lt;/td&gt;&lt;td style="font: 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;28,440&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2012"&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 style="-sec-ix-hidden: xdx2ixbrl2013"&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;35,122&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--OperatingLeasesRentExpenseNet_zFBZehNUjQGk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;52,876&lt;/td&gt;&lt;td style="font: 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;7,084&lt;/td&gt;&lt;td style="font: 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;81,419&lt;/td&gt;&lt;td style="font: 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;(20,000&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;121,379&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_40A_eus-gaap--InsuranceCommissionsAndFees_zL8ZAzjx4JCc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;1,884&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2023"&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;17,972&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2025"&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;19,856&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_z98Jn8eqnPR6" 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; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;31,820&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: xdx2ixbrl2029"&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 style="-sec-ix-hidden: xdx2ixbrl2030"&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 style="-sec-ix-hidden: xdx2ixbrl2031"&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;31,820&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_zgTATyBTntce" 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_zJhcwrPd3ibk" 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: xdx2ixbrl2043"&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_z2uyfKzGfkvi" 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;(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: xdx2ixbrl2049"&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_zZp2mHwn2mp" 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: xdx2ixbrl2052"&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: xdx2ixbrl2055"&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_40A_eus-gaap--ProfitLoss_z8TnTBx0JYGe" 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2061"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2025&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;i&gt;&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_49C_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zshznG8iIBZ"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zu5ChJUggpJg"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zhGts0w4Pih1"&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_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z6fUWC0iFEY9"&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_20250101__20250930_zN1stn4vxzP1"&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_zE6hCzd5XNV2" 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;141,511,086&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;21,281,894&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;110,921,436&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(41,030,811&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;232,683,605&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_zncvuamxcSmg" 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;138,464,533&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;20,621,929&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;107,700,303&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;(40,650,320&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;226,136,445&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_zv7yoPxTho9h" 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;3,046,553&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;659,965&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;3,221,133&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;(380,491&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;6,547,160&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 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_zpTkQFfTIGQd" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zlL2uiEGOMai" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;1,560,112&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;294,172&lt;/td&gt;&lt;td style="font: 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;1,599,882&lt;/td&gt;&lt;td style="font: 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;(6,038&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;3,448,128&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--CommunicationsAndInformationTechnology_z5MMBHgws5A" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;707,054&lt;/td&gt;&lt;td style="font: 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;281,790&lt;/td&gt;&lt;td style="font: 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;435,862&lt;/td&gt;&lt;td style="font: 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;(372,000&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;1,052,706&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--ProfessionalFees_zl9rn73CNtLa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;818,144&lt;/td&gt;&lt;td style="font: 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;26,917&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2102"&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 style="-sec-ix-hidden: xdx2ixbrl2103"&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;845,061&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_40D_eus-gaap--LegalFees_zW7enWj3zVel" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;295,259&lt;/td&gt;&lt;td style="font: 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;13,736&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2108"&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 style="-sec-ix-hidden: xdx2ixbrl2109"&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;308,995&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--TravelAndEntertainmentExpense_z8QqE3RFf9Sk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;56,687&lt;/td&gt;&lt;td style="font: 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;7,999&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2114"&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;(20,799&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;43,887&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zHQA2tPQ167g" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public Cost&lt;/td&gt;&lt;td style="font: 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;118,850&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2119"&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 style="-sec-ix-hidden: xdx2ixbrl2120"&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 style="-sec-ix-hidden: xdx2ixbrl2121"&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;118,850&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--AdvertisingExpense_zuFjR05OSoN3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;1,243,894&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2125"&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;162,906&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2127"&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;1,243,894&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_z2jBKu75CCfa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;54,596&lt;/td&gt;&lt;td style="font: 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;(43,723&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;73,591&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2133"&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;84,464&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_40E_eus-gaap--DepreciationAndAmortization_zeMT3K3y6bFh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;20,046&lt;/td&gt;&lt;td style="font: 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;69,158&lt;/td&gt;&lt;td style="font: 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;360,938&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="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 style="font: 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;450,142&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--OperatingLeasesRentExpenseNet_zfWjzc53Eae5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;83,542&lt;/td&gt;&lt;td style="font: 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;15,935&lt;/td&gt;&lt;td style="font: 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;201,523&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2145"&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;301,000&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_40A_eus-gaap--InsuranceCommissionsAndFees_zEQCXU0k07k4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;7,786&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2149"&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 style="-sec-ix-hidden: xdx2ixbrl2150"&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 style="-sec-ix-hidden: xdx2ixbrl2151"&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;7,786&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_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zEsVFBgieCn2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bad debt 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;4,536&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2155"&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 style="-sec-ix-hidden: xdx2ixbrl2156"&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 style="-sec-ix-hidden: xdx2ixbrl2157"&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;4,536&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_zUd91sroGkh6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;294,343&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: xdx2ixbrl2161"&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 style="-sec-ix-hidden: xdx2ixbrl2162"&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 style="-sec-ix-hidden: xdx2ixbrl2163"&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;294,343&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_z59DqyZN25cb" 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;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;5,264,849&lt;/td&gt;&lt;td style="font: 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;665,984&lt;/td&gt;&lt;td style="font: 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;2,834,702&lt;/td&gt;&lt;td style="font: 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;(398,837&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;8,366,698&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;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_zotv7ZhIlEf7" 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 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;(2,218,295&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;(6,019&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;386,430&lt;/td&gt;&lt;td style="font: 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;18,346&lt;/td&gt;&lt;td style="font: 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;(1,819,538&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="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_zYS41tcjzmJe" 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;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;(3,582,684&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;6,942&lt;/td&gt;&lt;td style="font: 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;(17,428&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;(222,346&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;(3,815,516&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="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_zrLa8lOuSfv1" 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;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: xdx2ixbrl2184"&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 style="-sec-ix-hidden: xdx2ixbrl2185"&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;(184,190&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: xdx2ixbrl2187"&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;(184,190&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="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_40A_eus-gaap--ProfitLoss_zqsRzcJG4Vwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;(5,800,980&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;923&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;184,812&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(204,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,819,244&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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="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_49A_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zvmK868GohL6"&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_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zHGVQ0mqRi99"&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--UnitedKingdomMember_zzWKq2L1rmIi"&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__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZONAq7x7iOd"&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_49E_20240101__20240930_zskF4No3wHFg"&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_znhSzyIlXyKe" 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_zX9xuhyV8h8k" 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_zHGyVcdr5hRf" 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_ztNt0mMbR1v9" 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_405_eus-gaap--SalariesWagesAndOfficersCompensation_zq2FizsZGdj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Salaries, wages and benefits&lt;/td&gt;&lt;td style="font: 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;1,293,992&lt;/td&gt;&lt;td style="font: 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;170,457&lt;/td&gt;&lt;td style="font: 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;887,021&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2223"&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;2,351,470&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--CommunicationsAndInformationTechnology_zc2ELe8ul7Yd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Technology&lt;/td&gt;&lt;td style="font: 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;607,752&lt;/td&gt;&lt;td style="font: 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;211,972&lt;/td&gt;&lt;td style="font: 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;215,998&lt;/td&gt;&lt;td style="font: 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;(156,540&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;879,182&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--ProfessionalFees_zgXc8QTg0Cde" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Professional fees&lt;/td&gt;&lt;td style="font: 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;1,014,621&lt;/td&gt;&lt;td style="font: 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;114,444&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2234"&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;(56,249&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;1,072,816&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_40D_eus-gaap--LegalFees_zkKtRNyM6ftg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Legal and regulatory&lt;/td&gt;&lt;td style="font: 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;142,360&lt;/td&gt;&lt;td style="font: 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;8,987&lt;/td&gt;&lt;td style="font: 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;28,874&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2241"&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;180,221&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--TravelAndEntertainmentExpense_zpq54fhyGyja" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Travel and events&lt;/td&gt;&lt;td style="font: 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;98,092&lt;/td&gt;&lt;td style="font: 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;23,160&lt;/td&gt;&lt;td style="font: 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;46,505&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2247"&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;167,757&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_401_eus-gaap--PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity_zioMcHTmDMGa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Public cost&lt;/td&gt;&lt;td style="font: 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;93,646&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2251"&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 style="-sec-ix-hidden: xdx2ixbrl2252"&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 style="-sec-ix-hidden: xdx2ixbrl2253"&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;93,646&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--AdvertisingExpense_zHy7Hf8nGJ2l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Advertising&lt;/td&gt;&lt;td style="font: 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;659,784&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2257"&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 style="-sec-ix-hidden: xdx2ixbrl2258"&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 style="-sec-ix-hidden: xdx2ixbrl2259"&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;659,784&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_405_eus-gaap--InterestAndFeeIncomeLoansTradeFinancing_zy4GZQBL01yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bank services and fees&lt;/td&gt;&lt;td style="font: 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;41,503&lt;/td&gt;&lt;td style="font: 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;64,783&lt;/td&gt;&lt;td style="font: 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;65,080&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2265"&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;171,366&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_40E_eus-gaap--DepreciationAndAmortization_zjRAM90Fefci" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="font: 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;20,261&lt;/td&gt;&lt;td style="font: 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;83,800&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2270"&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 style="-sec-ix-hidden: xdx2ixbrl2271"&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;104,061&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--OperatingLeasesRentExpenseNet_zoZudhB51sJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Office, facility and other&lt;/td&gt;&lt;td style="font: 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;175,255&lt;/td&gt;&lt;td style="font: 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;23,823&lt;/td&gt;&lt;td style="font: 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;132,434&lt;/td&gt;&lt;td style="font: 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;(20,000&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;311,512&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_40A_eus-gaap--InsuranceCommissionsAndFees_zzyqxmhR6Z3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 5.4pt"&gt;Insurance&lt;/td&gt;&lt;td style="font: 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;3,480&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2281"&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;38,096&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2283"&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;41,576&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_408_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUze8n_maNCPBUzqjL_zuP2NRVQDN6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Bad debt 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;1,801&lt;/td&gt;&lt;td style="font: 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: xdx2ixbrl2287"&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 style="-sec-ix-hidden: xdx2ixbrl2288"&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 style="-sec-ix-hidden: xdx2ixbrl2289"&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;1,801&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--CompensationExpenseExcludingCostOfGoodAndServiceSold_z2CFzDhvSGg9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 5.4pt"&gt;Stock-based compensation&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;109,485&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: xdx2ixbrl2293"&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 style="-sec-ix-hidden: xdx2ixbrl2294"&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 style="-sec-ix-hidden: xdx2ixbrl2295"&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;109,485&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--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_zgoUhZSAsqY9" 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;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: 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_407_eus-gaap--OperatingIncomeLoss_pp0p0_zGKj1niBIMX" 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 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: xdx2ixbrl2307"&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: 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_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zvbR6diawFI4" 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;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: xdx2ixbrl2313"&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: 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--IncomeTaxExpenseBenefit_iN_di_zGWnfEzTC2cl" 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;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: xdx2ixbrl2316"&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: xdx2ixbrl2319"&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: White"&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_40A_eus-gaap--ProfitLoss_zeYzV3NiSNx" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2325"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table shows asset information
by industrial segment at September 30, 2025:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_492_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zRJbNC07kfj3"&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_49C_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zEnEYQiIuseg"&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_20250930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z7qHLHykK4e1"&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_49E_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zU7xFpuZg1Pb"&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_20250930_zGFkEvrxoEzl"&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"&gt;September 30, 2025&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;Telecom&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;Fintech&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;Corporate&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_zT2tNqQGgji7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;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_zRJBHvY9chT5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;29,044,630&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;695,187&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;4,780,619&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(4,682,707&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;29,837,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zyYsY8AtsI07" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,642,371&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;191,646&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,534,191&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,319,737&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;17,048,471&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--LiabilitiesAbstract_iB_zbb4RrnRZwqa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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;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_zOgnoceNWWx9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;27,225,082&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,354,096&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,846,205&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(4,682,707&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,742,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zqJYwJyqtlF8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;256,130&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;34,118&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2360"&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2361"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;290,248&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;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_495_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TelecomMember_zxjAuXZ1EOXj"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zuDTqh0OrdRi"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialEliminationMember_zcWHSBhv3WO7"&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_493_20241231_zzi53M391qc3"&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 style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"&gt;December 31, 2024&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;Telecom&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;Corporate&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_zEoIkVp2vPUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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_z5qaIGC25sK7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;75,098,705&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;4,594,060&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(16,677,719&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;63,015,046&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_406_eus-gaap--AssetsNoncurrent_i01I_zNhgvMzQbZU1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;9,097,736&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;19,079,518&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(12,184,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;15,992,692&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--LiabilitiesAbstract_iB_zVJqYnOVnYi4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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_zRUTtvw9w7vh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;74,461,579&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,037,337&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(16,677,720&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;63,821,196&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--LiabilitiesNoncurrent_i01I_zuXtYVTMFgOi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;274,353&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,011,926&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2391"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,286,279&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;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;The following table shows asset information
by geographic segment at September 30, 2025 and December 31, 2024:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_49A_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zNGbrGwvz0Y7"&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_493_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zvyGD8n2Xwfi"&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_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z7KcJBIA24Gh"&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_20250930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyj2SX5KnFAb"&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_20250930_z82mXFYzvQ07"&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"&gt;September 30, 2025&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_401_eus-gaap--AssetsAbstract_iB_zujMNQo1RPW5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;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_z1oyuh9xG8Nc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;10,375,189&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;2,286,128&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;19,365,772&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(2,189,360&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;29,837,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z9ULfN9dcgu2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,988,756&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;609,837&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;7,769,615&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,319,737&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;17,048,471&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--LiabilitiesAbstract_iB_zVepCRxlzzgk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; 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;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_z92oa0DID19f" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;9,515,081&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,185,837&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;18,231,118&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,189,360&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,742,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zQAGLvpuacLk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;34,118&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;169,599&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;86,531&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2427"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;290,248&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;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="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_496_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zAdnaAUteIyi"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zNvvsDVOLxyf"&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_493_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zJWpP0fbeBC"&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_20241231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zFPmXRgM2CM2"&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_20241231_z05BP6qLMZ6c"&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="font: bold 10pt Times New Roman, Times, Serif"&gt;December 31, 2024&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="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="3"&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"&gt;&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_401_eus-gaap--AssetsAbstract_iB_zPELtTljBAA9" 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;&lt;b&gt;Assets&lt;/b&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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&lt;/td&gt;&lt;td style="font: 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;&#160;&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_40E_eus-gaap--AssetsCurrent_i01I_zIvo22fuEFca" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; width: 35%; text-align: left; padding-left: 5.4pt"&gt;Current assets&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;19,885,086&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;8,055,475&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;48,182,373&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(13,107,888&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;63,015,046&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zbr0BIu1ssAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;19,447,105&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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;633,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,096,658&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(12,184,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;15,992,692&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--LiabilitiesAbstract_iB_zMx587H6mSfa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; 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;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_z6rUTc3auXE6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,386,520&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,415,705&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;47,126,859&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,107,888&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;63,821,196&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zj5IaAzFJA1d" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,012,066&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;169,599&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;104,614&lt;/td&gt;&lt;td style="font: 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;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2463"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,286,279&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;/table&gt;

</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001716"
      unitRef="USD">104223026</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001717"
      unitRef="USD">14290694</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001718"
      unitRef="USD">51000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001719"
      unitRef="USD">-15697167</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001720"
      unitRef="USD">102867553</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001722"
      unitRef="USD">101662238</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001723"
      unitRef="USD">13979041</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001724"
      unitRef="USD">24870</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001725"
      unitRef="USD">-15539311</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001726"
      unitRef="USD">100126838</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001728"
      unitRef="USD">2560788</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001729"
      unitRef="USD">311653</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001730"
      unitRef="USD">26130</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001731"
      unitRef="USD">-157856</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001732"
      unitRef="USD">2740715</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001734"
      unitRef="USD">1813617</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001735"
      unitRef="USD">234069</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001736"
      unitRef="USD">1415967</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001737"
      unitRef="USD">-163855</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001738"
      unitRef="USD">3299798</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001740"
      unitRef="USD">747171</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001741"
      unitRef="USD">77584</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001742"
      unitRef="USD">-1389837</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001743"
      unitRef="USD">5999</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001744"
      unitRef="USD">-559083</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001746"
      unitRef="USD">-10287</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001747"
      unitRef="USD">-1823</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001748"
      unitRef="USD">-1600257</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001749"
      unitRef="USD">-82500</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001750"
      unitRef="USD">-1694867</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001752"
      unitRef="USD">71919</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001756"
      unitRef="USD">71919</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001758"
      unitRef="USD">664965</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001759"
      unitRef="USD">75761</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001760"
      unitRef="USD">-2990094</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001761"
      unitRef="USD">-76501</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001762"
      unitRef="USD">-2325869</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001764"
      unitRef="USD">259271211</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001765"
      unitRef="USD">14290694</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001766"
      unitRef="USD">152511</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001767"
      unitRef="USD">-41030811</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001768"
      unitRef="USD">232683605</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001770"
      unitRef="USD">252782854</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001771"
      unitRef="USD">13979041</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001772"
      unitRef="USD">24870</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001773"
      unitRef="USD">-40650320</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001774"
      unitRef="USD">226136445</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001776"
      unitRef="USD">6488357</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001777"
      unitRef="USD">311653</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001778"
      unitRef="USD">127641</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001779"
      unitRef="USD">-380491</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001780"
      unitRef="USD">6547160</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001782"
      unitRef="USD">5022836</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001783"
      unitRef="USD">234069</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001784"
      unitRef="USD">3508630</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001785"
      unitRef="USD">-398837</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001786"
      unitRef="USD">8366698</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001788"
      unitRef="USD">1465521</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001789"
      unitRef="USD">77584</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001790"
      unitRef="USD">-3380989</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001791"
      unitRef="USD">18346</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001792"
      unitRef="USD">-1819538</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001794"
      unitRef="USD">-49625</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001795"
      unitRef="USD">-1823</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001796"
      unitRef="USD">-3541722</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001797"
      unitRef="USD">-222346</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001798"
      unitRef="USD">-3815516</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001800"
      unitRef="USD">184190</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001804"
      unitRef="USD">184190</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact001806"
      unitRef="USD">1231706</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact001807"
      unitRef="USD">75761</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact001808"
      unitRef="USD">-6922711</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact001809"
      unitRef="USD">-204000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact001810"
      unitRef="USD">-5819244</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001812"
      unitRef="USD">63220535</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001813"
      unitRef="USD">10692833</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001814"
      unitRef="USD">44651352</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001815"
      unitRef="USD">-15697167</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001816"
      unitRef="USD">102867553</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001818"
      unitRef="USD">61782827</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001819"
      unitRef="USD">10493611</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001820"
      unitRef="USD">43389711</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001821"
      unitRef="USD">-15539311</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001822"
      unitRef="USD">100126838</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001824"
      unitRef="USD">1437708</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001825"
      unitRef="USD">199222</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001826"
      unitRef="USD">1261641</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001827"
      unitRef="USD">-157856</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001828"
      unitRef="USD">2740715</us-gaap:GrossProfit>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001836"
      unitRef="USD">575876</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001837"
      unitRef="USD">98486</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001838"
      unitRef="USD">706728</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001840"
      unitRef="USD">1381090</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001842"
      unitRef="USD">290571</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001843"
      unitRef="USD">86937</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001844"
      unitRef="USD">140277</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001845"
      unitRef="USD">-157588</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001846"
      unitRef="USD">360197</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:ProfessionalFees
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001848"
      unitRef="USD">272888</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001849"
      unitRef="USD">9340</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001852"
      unitRef="USD">282228</us-gaap:ProfessionalFees>
    <us-gaap:LegalFees
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001854"
      unitRef="USD">104000</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001855"
      unitRef="USD">3539</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001858"
      unitRef="USD">107539</us-gaap:LegalFees>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001860"
      unitRef="USD">-4378</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001862"
      unitRef="USD">34928</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001863"
      unitRef="USD">-6268</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001864"
      unitRef="USD">24282</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001872"
      unitRef="USD">606627</us-gaap:AdvertisingExpense>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001876"
      unitRef="USD">606627</us-gaap:AdvertisingExpense>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001878"
      unitRef="USD">30054</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001879"
      unitRef="USD">-7448</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001880"
      unitRef="USD">26593</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001882"
      unitRef="USD">49199</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001884"
      unitRef="USD">6683</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001885"
      unitRef="USD">34923</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001886"
      unitRef="USD">120312</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001888"
      unitRef="USD">161918</us-gaap:DepreciationAndAmortization>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001890"
      unitRef="USD">14861</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001891"
      unitRef="USD">5621</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001892"
      unitRef="USD">61113</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001894"
      unitRef="USD">81595</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001896"
      unitRef="USD">5980</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001900"
      unitRef="USD">5980</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001902"
      unitRef="USD">239143</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001906"
      unitRef="USD">239143</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:OperatingExpenses
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001908"
      unitRef="USD">2142305</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001909"
      unitRef="USD">231398</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001910"
      unitRef="USD">1089951</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001911"
      unitRef="USD">-163856</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001912"
      unitRef="USD">3299798</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001914"
      unitRef="USD">-704597</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001915"
      unitRef="USD">-32176</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001916"
      unitRef="USD">171689</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001917"
      unitRef="USD">6000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001918"
      unitRef="USD">-559083</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001920"
      unitRef="USD">-1601625</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001921"
      unitRef="USD">-6390</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001922"
      unitRef="USD">-4352</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001923"
      unitRef="USD">-82500</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001924"
      unitRef="USD">-1694867</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001928"
      unitRef="USD">71919</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001930"
      unitRef="USD">71919</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact001932"
      unitRef="USD">-2312222</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001933"
      unitRef="USD">-38566</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001934"
      unitRef="USD">95419</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001935"
      unitRef="USD">-76500</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-07-012025-09-30"
      decimals="0"
      id="Fact001936"
      unitRef="USD">-2325869</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001938"
      unitRef="USD">36604753</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001939"
      unitRef="USD">1048201</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001940"
      unitRef="USD">17202173</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001941"
      unitRef="USD">-605513</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001942"
      unitRef="USD">54249614</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001944"
      unitRef="USD">35614356</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001945"
      unitRef="USD">822312</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001946"
      unitRef="USD">16165751</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001947"
      unitRef="USD">-372724</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001948"
      unitRef="USD">52229695</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001950"
      unitRef="USD">990397</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001951"
      unitRef="USD">225889</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001952"
      unitRef="USD">1036422</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001953"
      unitRef="USD">-232789</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001954"
      unitRef="USD">2019919</us-gaap:GrossProfit>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001962"
      unitRef="USD">653839</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001963"
      unitRef="USD">92180</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001964"
      unitRef="USD">461761</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001966"
      unitRef="USD">1207780</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001968"
      unitRef="USD">272428</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001969"
      unitRef="USD">104299</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001970"
      unitRef="USD">116855</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001971"
      unitRef="USD">-156540</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001972"
      unitRef="USD">337042</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:ProfessionalFees
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001974"
      unitRef="USD">61350</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001975"
      unitRef="USD">3668</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001977"
      unitRef="USD">-56249</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001978"
      unitRef="USD">8769</us-gaap:ProfessionalFees>
    <us-gaap:LegalFees
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001980"
      unitRef="USD">6747</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001981"
      unitRef="USD">7242</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001982"
      unitRef="USD">14592</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001984"
      unitRef="USD">28581</us-gaap:LegalFees>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001986"
      unitRef="USD">39088</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001987"
      unitRef="USD">5339</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001988"
      unitRef="USD">25841</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001990"
      unitRef="USD">70268</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001992"
      unitRef="USD">8268</us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001996"
      unitRef="USD">8268</us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001998"
      unitRef="USD">157787</us-gaap:AdvertisingExpense>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002002"
      unitRef="USD">157787</us-gaap:AdvertisingExpense>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002004"
      unitRef="USD">10506</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002005"
      unitRef="USD">9629</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002006"
      unitRef="USD">29665</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002008"
      unitRef="USD">49800</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002010"
      unitRef="USD">6682</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002011"
      unitRef="USD">28440</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002014"
      unitRef="USD">35122</us-gaap:DepreciationAndAmortization>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002016"
      unitRef="USD">52876</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002017"
      unitRef="USD">7084</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002018"
      unitRef="USD">81419</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002019"
      unitRef="USD">-20000</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002020"
      unitRef="USD">121379</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002022"
      unitRef="USD">1884</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002024"
      unitRef="USD">17972</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002026"
      unitRef="USD">19856</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002028"
      unitRef="USD">31820</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002032"
      unitRef="USD">31820</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002034"
      unitRef="USD">1303275</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002035"
      unitRef="USD">257881</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002036"
      unitRef="USD">748105</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002037"
      unitRef="USD">-232789</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002038"
      unitRef="USD">2076472</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002040"
      unitRef="USD">-312878</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002041"
      unitRef="USD">-31992</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002042"
      unitRef="USD">288317</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002044"
      unitRef="USD">-56553</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002046"
      unitRef="USD">-633774</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002047"
      unitRef="USD">-6544</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002048"
      unitRef="USD">-6528</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002050"
      unitRef="USD">-646846</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002053"
      unitRef="USD">162</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002054"
      unitRef="USD">69443</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002056"
      unitRef="USD">69605</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002058"
      unitRef="USD">-946652</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002059"
      unitRef="USD">-38698</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002060"
      unitRef="USD">212346</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact002062"
      unitRef="USD">-773004</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002064"
      unitRef="USD">141511086</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002065"
      unitRef="USD">21281894</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002066"
      unitRef="USD">110921436</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002067"
      unitRef="USD">-41030811</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002068"
      unitRef="USD">232683605</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002070"
      unitRef="USD">138464533</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002071"
      unitRef="USD">20621929</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002072"
      unitRef="USD">107700303</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002073"
      unitRef="USD">-40650320</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002074"
      unitRef="USD">226136445</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002076"
      unitRef="USD">3046553</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002077"
      unitRef="USD">659965</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002078"
      unitRef="USD">3221133</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002079"
      unitRef="USD">-380491</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002080"
      unitRef="USD">6547160</us-gaap:GrossProfit>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002088"
      unitRef="USD">1560112</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002089"
      unitRef="USD">294172</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002090"
      unitRef="USD">1599882</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002091"
      unitRef="USD">-6038</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002092"
      unitRef="USD">3448128</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002094"
      unitRef="USD">707054</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002095"
      unitRef="USD">281790</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002096"
      unitRef="USD">435862</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002097"
      unitRef="USD">-372000</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002098"
      unitRef="USD">1052706</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:ProfessionalFees
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002100"
      unitRef="USD">818144</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002101"
      unitRef="USD">26917</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002104"
      unitRef="USD">845061</us-gaap:ProfessionalFees>
    <us-gaap:LegalFees
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002106"
      unitRef="USD">295259</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002107"
      unitRef="USD">13736</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002110"
      unitRef="USD">308995</us-gaap:LegalFees>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002112"
      unitRef="USD">56687</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002113"
      unitRef="USD">7999</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002115"
      unitRef="USD">-20799</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002116"
      unitRef="USD">43887</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002118"
      unitRef="USD">118850</us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002122"
      unitRef="USD">118850</us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002124"
      unitRef="USD">1243894</us-gaap:AdvertisingExpense>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002126"
      unitRef="USD">162906</us-gaap:AdvertisingExpense>
    <us-gaap:AdvertisingExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002128"
      unitRef="USD">1243894</us-gaap:AdvertisingExpense>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002130"
      unitRef="USD">54596</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002131"
      unitRef="USD">-43723</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002132"
      unitRef="USD">73591</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002134"
      unitRef="USD">84464</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002136"
      unitRef="USD">20046</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002137"
      unitRef="USD">69158</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002138"
      unitRef="USD">360938</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002140"
      unitRef="USD">450142</us-gaap:DepreciationAndAmortization>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002142"
      unitRef="USD">83542</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002143"
      unitRef="USD">15935</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002144"
      unitRef="USD">201523</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002146"
      unitRef="USD">301000</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002148"
      unitRef="USD">7786</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002152"
      unitRef="USD">7786</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002154"
      unitRef="USD">4536</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002158"
      unitRef="USD">4536</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002160"
      unitRef="USD">294343</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002164"
      unitRef="USD">294343</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:OperatingExpenses
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002166"
      unitRef="USD">5264849</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002167"
      unitRef="USD">665984</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002168"
      unitRef="USD">2834702</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002169"
      unitRef="USD">-398837</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002170"
      unitRef="USD">8366698</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002172"
      unitRef="USD">-2218295</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002173"
      unitRef="USD">-6019</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002174"
      unitRef="USD">386430</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002175"
      unitRef="USD">18346</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002176"
      unitRef="USD">-1819538</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002178"
      unitRef="USD">-3582684</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002179"
      unitRef="USD">6942</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002180"
      unitRef="USD">-17428</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002181"
      unitRef="USD">-222346</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002182"
      unitRef="USD">-3815516</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002186"
      unitRef="USD">184190</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002188"
      unitRef="USD">184190</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002190"
      unitRef="USD">-5800980</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002191"
      unitRef="USD">923</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002192"
      unitRef="USD">184812</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-012025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002193"
      unitRef="USD">-204000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2025-01-01to2025-09-30"
      decimals="0"
      id="Fact002194"
      unitRef="USD">-5819244</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002196"
      unitRef="USD">135649542</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002197"
      unitRef="USD">3157073</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002198"
      unitRef="USD">48676228</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002199"
      unitRef="USD">-3136431</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002200"
      unitRef="USD">184346412</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002202"
      unitRef="USD">132502666</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002203"
      unitRef="USD">2542555</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002204"
      unitRef="USD">46596108</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002205"
      unitRef="USD">-2903642</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002206"
      unitRef="USD">178737687</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002208"
      unitRef="USD">3146876</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002209"
      unitRef="USD">614518</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002210"
      unitRef="USD">2080120</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002211"
      unitRef="USD">-232789</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002212"
      unitRef="USD">5608725</us-gaap:GrossProfit>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002220"
      unitRef="USD">1293992</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002221"
      unitRef="USD">170457</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002222"
      unitRef="USD">887021</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:SalariesWagesAndOfficersCompensation
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002224"
      unitRef="USD">2351470</us-gaap:SalariesWagesAndOfficersCompensation>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002226"
      unitRef="USD">607752</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002227"
      unitRef="USD">211972</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002228"
      unitRef="USD">215998</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002229"
      unitRef="USD">-156540</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:CommunicationsAndInformationTechnology
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002230"
      unitRef="USD">879182</us-gaap:CommunicationsAndInformationTechnology>
    <us-gaap:ProfessionalFees
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002232"
      unitRef="USD">1014621</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002233"
      unitRef="USD">114444</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002235"
      unitRef="USD">-56249</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002236"
      unitRef="USD">1072816</us-gaap:ProfessionalFees>
    <us-gaap:LegalFees
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002238"
      unitRef="USD">142360</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002239"
      unitRef="USD">8987</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002240"
      unitRef="USD">28874</us-gaap:LegalFees>
    <us-gaap:LegalFees
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002242"
      unitRef="USD">180221</us-gaap:LegalFees>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002244"
      unitRef="USD">98092</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002245"
      unitRef="USD">23160</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002246"
      unitRef="USD">46505</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:TravelAndEntertainmentExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002248"
      unitRef="USD">167757</us-gaap:TravelAndEntertainmentExpense>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002250"
      unitRef="USD">93646</us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity>
    <us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002254"
      unitRef="USD">93646</us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002256"
      unitRef="USD">659784</us-gaap:AdvertisingExpense>
    <us-gaap:AdvertisingExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002260"
      unitRef="USD">659784</us-gaap:AdvertisingExpense>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002262"
      unitRef="USD">41503</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002263"
      unitRef="USD">64783</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002264"
      unitRef="USD">65080</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:InterestAndFeeIncomeLoansTradeFinancing
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002266"
      unitRef="USD">171366</us-gaap:InterestAndFeeIncomeLoansTradeFinancing>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002268"
      unitRef="USD">20261</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002269"
      unitRef="USD">83800</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002272"
      unitRef="USD">104061</us-gaap:DepreciationAndAmortization>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002274"
      unitRef="USD">175255</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002275"
      unitRef="USD">23823</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002276"
      unitRef="USD">132434</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002277"
      unitRef="USD">-20000</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:OperatingLeasesRentExpenseNet
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002278"
      unitRef="USD">311512</us-gaap:OperatingLeasesRentExpenseNet>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002280"
      unitRef="USD">3480</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002282"
      unitRef="USD">38096</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:InsuranceCommissionsAndFees
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002284"
      unitRef="USD">41576</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002286"
      unitRef="USD">1801</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002290"
      unitRef="USD">1801</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002292"
      unitRef="USD">109485</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002296"
      unitRef="USD">109485</us-gaap:CompensationExpenseExcludingCostOfGoodAndServiceSold>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002298"
      unitRef="USD">4262032</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002299"
      unitRef="USD">701426</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002300"
      unitRef="USD">1414008</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002301"
      unitRef="USD">-232789</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002302"
      unitRef="USD">6144677</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002304"
      unitRef="USD">-1115156</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002305"
      unitRef="USD">-86908</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002306"
      unitRef="USD">666112</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002308"
      unitRef="USD">-535952</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002310"
      unitRef="USD">-2666763</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002311"
      unitRef="USD">33544</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002312"
      unitRef="USD">-13056</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002314"
      unitRef="USD">-2646275</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002317"
      unitRef="USD">162</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002318"
      unitRef="USD">134718</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002320"
      unitRef="USD">134880</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact002322"
      unitRef="USD">-3781919</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002323"
      unitRef="USD">-53526</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002324"
      unitRef="USD">518338</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2024-01-012024-09-30"
      decimals="0"
      id="Fact002326"
      unitRef="USD">-3317107</us-gaap:ProfitLoss>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact002334"
      unitRef="USD">29044630</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact002335"
      unitRef="USD">695187</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact002336"
      unitRef="USD">4780619</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact002337"
      unitRef="USD">-4682707</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002338"
      unitRef="USD">29837729</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact002340"
      unitRef="USD">8642371</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact002341"
      unitRef="USD">191646</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact002342"
      unitRef="USD">21534191</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact002343"
      unitRef="USD">-13319737</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002344"
      unitRef="USD">17048471</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact002352"
      unitRef="USD">27225082</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact002353"
      unitRef="USD">1354096</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_us-gaap_CorporateMember"
      decimals="0"
      id="Fact002354"
      unitRef="USD">4846205</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact002355"
      unitRef="USD">-4682707</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002356"
      unitRef="USD">28742676</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_custom_TelecomMember"
      decimals="0"
      id="Fact002358"
      unitRef="USD">256130</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_custom_FintechMember"
      decimals="0"
      id="Fact002359"
      unitRef="USD">34118</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002362"
      unitRef="USD">290248</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31_custom_TelecomMember"
      decimals="0"
      id="Fact002369"
      unitRef="USD">75098705</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31_us-gaap_CorporateMember"
      decimals="0"
      id="Fact002370"
      unitRef="USD">4594060</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact002371"
      unitRef="USD">-16677719</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002372"
      unitRef="USD">63015046</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31_custom_TelecomMember"
      decimals="0"
      id="Fact002374"
      unitRef="USD">9097736</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31_us-gaap_CorporateMember"
      decimals="0"
      id="Fact002375"
      unitRef="USD">19079518</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact002376"
      unitRef="USD">-12184562</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002377"
      unitRef="USD">15992692</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31_custom_TelecomMember"
      decimals="0"
      id="Fact002384"
      unitRef="USD">74461579</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31_us-gaap_CorporateMember"
      decimals="0"
      id="Fact002385"
      unitRef="USD">6037337</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31_custom_IndustrialEliminationMember"
      decimals="0"
      id="Fact002386"
      unitRef="USD">-16677720</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002387"
      unitRef="USD">63821196</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31_custom_TelecomMember"
      decimals="0"
      id="Fact002389"
      unitRef="USD">274353</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31_us-gaap_CorporateMember"
      decimals="0"
      id="Fact002390"
      unitRef="USD">3011926</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002392"
      unitRef="USD">3286279</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002400"
      unitRef="USD">10375189</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002401"
      unitRef="USD">2286128</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002402"
      unitRef="USD">19365772</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002403"
      unitRef="USD">-2189360</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002404"
      unitRef="USD">29837729</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002406"
      unitRef="USD">21988756</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002407"
      unitRef="USD">609837</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002408"
      unitRef="USD">7769615</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002409"
      unitRef="USD">-13319737</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002410"
      unitRef="USD">17048471</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002418"
      unitRef="USD">9515081</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002419"
      unitRef="USD">3185837</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002420"
      unitRef="USD">18231118</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact002421"
      unitRef="USD">-2189360</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002422"
      unitRef="USD">28742676</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_custom_USAMember"
      decimals="0"
      id="Fact002424"
      unitRef="USD">34118</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002425"
      unitRef="USD">169599</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002426"
      unitRef="USD">86531</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2025-09-30"
      decimals="0"
      id="Fact002428"
      unitRef="USD">290248</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31_custom_USAMember"
      decimals="0"
      id="Fact002436"
      unitRef="USD">19885086</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002437"
      unitRef="USD">8055475</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002438"
      unitRef="USD">48182373</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31_custom_EliminationMember"
      decimals="0"
      id="Fact002439"
      unitRef="USD">-13107888</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002440"
      unitRef="USD">63015046</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31_custom_USAMember"
      decimals="0"
      id="Fact002442"
      unitRef="USD">19447105</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002443"
      unitRef="USD">633491</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002444"
      unitRef="USD">8096658</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31_custom_EliminationMember"
      decimals="0"
      id="Fact002445"
      unitRef="USD">-12184562</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002446"
      unitRef="USD">15992692</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31_custom_USAMember"
      decimals="0"
      id="Fact002454"
      unitRef="USD">21386520</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002455"
      unitRef="USD">8415705</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002456"
      unitRef="USD">47126859</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31_custom_EliminationMember"
      decimals="0"
      id="Fact002457"
      unitRef="USD">-13107888</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002458"
      unitRef="USD">63821196</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31_custom_USAMember"
      decimals="0"
      id="Fact002460"
      unitRef="USD">3012066</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact002461"
      unitRef="USD">169599</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact002462"
      unitRef="USD">104614</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-12-31"
      decimals="0"
      id="Fact002464"
      unitRef="USD">3286279</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2025-01-01to2025-09-30" id="Fact002466">&lt;p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zrvFECSuEgH6" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&lt;b&gt;NOTE 15 &#x2013; SUBSEQUENT EVENTS&lt;/b&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;Subsequent to September 30, 2025 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/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"&gt;On October 10, 2025, the Company filed a Second
Amended and Restated Certificate of Designation for the Series D Preferred Stock (the &#x201c;Certificate of Designation&#x201d;) with the
Secretary of State of Nevada to amend and restate the terms of its Series D Preferred Stock, originally established on November 3, 2023,
and first amended on July 7, 2025. The Second Amended and Restated Certificate of Designation maintains the number of authorized shares
at 100,000 and revises the terms by introducing a True-Up Adjustment mechanism to the conversion rate, as described below. The amended
terms include the following key provisions:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 15pt; 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: 100%; margin-right: auto"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top; width: 2%"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Dividend Rights: 12% cumulative dividend, payable
as, when, and if declared by the Board of Directors, calculated on a 360-day year, accruing from the date of issuance and ceasing the
day prior to conversion, with pro rata dividends for partial-year holdings.&lt;/td&gt;
    &lt;td style="width: 15pt"&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Conversion Rights: Following three months from
the issuance date, the Series D Preferred Stock is convertible into common stock at a rate of 12.5 shares of common stock per share (the
&#x201c;Base Shares&#x201d;), subject to adjustment for stock splits, dividends, or reorganizations. Additionally, a True-Up Adjustment
mechanism applies, whereby the conversion may include additional shares based on a comparison of the original conversion price (based
on the 10-day VWAP with a 20% discount at the time of issuance) to the lowest daily VWAP during the five trading days preceding the conversion
date with a further 20% discount applied to such lowest daily VWAP (the &#x201c;Adjusted Conversion Price&#x201d;), with a floor of $1.00
and a maximum True-Up Ratio of 2.5.&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Redemption Provisions: Optional redemption by
the Company at 105% of the price paid by the holder, upon not more than three trading days&#x2019; notice.&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Liquidation Preference: Senior to common stock,
Series A Preferred Stock, and Series C Preferred Stock, and on parity with Series B Preferred Stock, in any liquidation, dissolution,
or winding up of the Company.&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Voting Rights: No voting rights, except as required
by law or for amendments to the Certificate of Designation or Articles of Incorporation that would alter the Series D Preferred Stock&#x2019;s
rights.&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="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td&gt;Leak-Out Restriction: After three months, conversions
to common stock and sales are limited to 10% of the average daily trading volume of the Company&#x2019;s common stock per holder.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:SubsequentEventsTextBlock>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
