<SEC-DOCUMENT>0001663577-25-000222.txt : 20250709
<SEC-HEADER>0001663577-25-000222.hdr.sgml : 20250709
<ACCEPTANCE-DATETIME>20250709160350
ACCESSION NUMBER:		0001663577-25-000222
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		16
CONFORMED PERIOD OF REPORT:	20250703
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant
ITEM INFORMATION:		Unregistered Sales of Equity Securities
ITEM INFORMATION:		Material Modifications to Rights of Security Holders
ITEM INFORMATION:		Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20250709
DATE AS OF CHANGE:		20250709

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42644
		FILM NUMBER:		251113634

	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>8-K
<SEQUENCE>1
<FILENAME>iqst8k070325.htm
<DESCRIPTION>FORM 8-K
<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:country="http://xbrl.sec.gov/country/2025" xmlns:srt="http://fasb.org/srt/2025" xmlns:IQST="http://iqstel.com/20250703">
<head>
     <title>iQSTEL Inc. - Form 8-K - July 3, 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_036_IQST_iqstel.com_20250703 -->
<!-- Field: Set; Name: xdx; ID: xdx_048_20250703_20250703 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMi0zMQ== -->
<!-- Field: Set; Name: xdx; ID: xdx_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 -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000003" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000004" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
  <ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000005" name="dei:EntityCentralIndexKey">0001527702</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="iqst-20250703.xsd" xlink:type="simple"/>
  </ix:references>
 <ix:resources>
    <xbrli:context id="AsOf2025-07-03">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-03</xbrli:startDate>
        <xbrli:endDate>2025-07-03</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_905_edei--DocumentType_c20250703__20250703_z0DOjtlQRjC4"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000010" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br/> <br/> </b>Date
of Report (Date of earliest event reported): <span id="xdx_90C_edei--DocumentPeriodEndDate_c20250703__20250703_z511uj8069s1"><ix:nonNumeric contextRef="AsOf2025-07-03" format="ixt:datemonthdayyearen" id="Fact000011" name="dei:DocumentPeriodEndDate">July
3, 2025</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><br/>
<span style="font-size: 16pt"><span style="text-decoration: underline"><span id="xdx_900_edei--EntityRegistrantName_c20250703__20250703_ze3WOna2bRq7"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000012" name="dei:EntityRegistrantName">iQSTEL Inc.</ix:nonNumeric></span></span></span><br/>
(Exact name of registrant as specified in its charter)</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 33%; text-align: center"><span style="text-decoration: underline"><span id="xdx_909_edei--EntityIncorporationStateCountryCode_c20250703__20250703_zrSqlKbI6zWl"><ix:nonNumeric contextRef="AsOf2025-07-03" format="ixt-sec:stateprovnameen" id="Fact000013" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span></span></td>
    <td style="width: 34%; text-align: center"><span style="text-decoration: underline"><span id="xdx_900_edei--EntityFileNumber_c20250703__20250703_zySIqYwYpRPj"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000014" name="dei:EntityFileNumber">000-55984</ix:nonNumeric></span></span></td>
    <td style="width: 33%; text-align: center"><span style="text-decoration: underline"><span id="xdx_906_edei--EntityTaxIdentificationNumber_c20250703__20250703_z7ordAqfIxba"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000015" name="dei:EntityTaxIdentificationNumber">45-2808620</ix:nonNumeric></span></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center">(State or other jurisdiction of incorporation)</td>
    <td style="text-align: center">(Commission File Number)</td>
    <td style="text-align: center">(I.R.S. Employer Identification No.)</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="width: 67%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_90E_edei--EntityAddressAddressLine1_c20250703__20250703_zyUl9Zob5Slh"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000016" name="dei:EntityAddressAddressLine1">300 Aragon Avenue</ix:nonNumeric></span>, <span id="xdx_902_edei--EntityAddressAddressLine2_c20250703__20250703_zdlateWbO60g"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000017" name="dei:EntityAddressAddressLine2">Suite 375</ix:nonNumeric></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-decoration: underline"><span id="xdx_901_edei--EntityAddressCityOrTown_c20250703__20250703_zgzd5vgypFik"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000018" name="dei:EntityAddressCityOrTown">Coral Gables</ix:nonNumeric></span>, <span id="xdx_905_edei--EntityAddressStateOrProvince_c20250703__20250703_za64lF3EL3Qi"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000019" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span> <span id="xdx_90B_edei--EntityAddressPostalZipCode_c20250703__20250703_zdwxg5YWSIO"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000020" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></span></p></td>
    <td style="width: 33%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-decoration: underline"><span id="xdx_90B_edei--EntityAddressPostalZipCode_c20250703__20250703_z5haoEU7DhXf"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000021" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></span></p></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(Address of principal executive offices)</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(Zip Code)</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">Registrant&#8217;s telephone number, including area code: <span style="text-decoration: underline"><span id="xdx_906_edei--CityAreaCode_c20250703__20250703_zltVqEjILjT9"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000022" name="dei:CityAreaCode">(954)</ix:nonNumeric></span> <span id="xdx_90A_edei--LocalPhoneNumber_c20250703__20250703_ziLHBE4Ij0Da"><ix:nonNumeric contextRef="AsOf2025-07-03" id="Fact000023" name="dei:LocalPhoneNumber">951-8191</ix:nonNumeric></span></span></p>

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 100%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">________________________________________________</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
    report)</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

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

<table cellspacing="0" cellpadding="0" style="margin-left: auto; width: 95%; border-collapse: collapse; font-size: 10pt; margin-right: auto">
  <tr style="vertical-align: top">
    <td style="width: 4%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_900_edei--WrittenCommunications_c20250703__20250703_zcIHYaBFxfLj"><ix:nonNumeric contextRef="AsOf2025-07-03" format="ixt:booleanfalse" id="Fact000024" name="dei:WrittenCommunications">[ ]</ix:nonNumeric></span></span></td>
    <td style="width: 96%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_edei--SolicitingMaterial_c20250703__20250703_zIvn3v22sh27"><ix:nonNumeric contextRef="AsOf2025-07-03" format="ixt:booleanfalse" id="Fact000025" name="dei:SolicitingMaterial">[ ]</ix:nonNumeric></span></span></td>
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_edei--PreCommencementTenderOffer_c20250703__20250703_zAvIaPL8V8M1"><ix:nonNumeric contextRef="AsOf2025-07-03" format="ixt:booleanfalse" id="Fact000026" name="dei:PreCommencementTenderOffer">[ ]</ix:nonNumeric></span></span></td>
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90C_edei--PreCommencementIssuerTenderOffer_c20250703__20250703_zo0ZhHzROrMg"><ix:nonNumeric contextRef="AsOf2025-07-03" format="ixt:booleanfalse" id="Fact000027" name="dei:PreCommencementIssuerTenderOffer">[ ]</ix:nonNumeric></span></span></td>
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, 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: 32%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><b>Title of each class</b></td>
    <td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><b>Trading symbol</b></td>
    <td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><b>Name of each exchange on which registered</b></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Common Stock</td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">IQST</td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Nasdaq Capital Market</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Emerging growth company&#160;&#160;&#160;<span id="xdx_907_edei--EntityEmergingGrowthCompany_c20250703__20250703_zXLBpbetj5O9"><ix:nonNumeric contextRef="AsOf2025-07-03" format="ixt:booleanfalse" id="Fact000028" name="dei:EntityEmergingGrowthCompany">[ ]</ix:nonNumeric></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act.&#160;&#160;&#160;&#160;&#160; [ ]</p>

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

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

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


<!-- Field: Page; Sequence: 1 -->
    <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 --><!-- 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="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

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

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0%"/>
    <td style="width: 15pt">&#160;</td><td style="width: 65pt"><b>Item 1.01</b></td><td><b>Entry into a Material Definitive Agreement </b></td></tr></table>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">On July 3, 2025, iQSTEL Inc. (the &#8220;Company&#8221;) executed
two separate Debt Exchange Agreements (collectively, the &#8220;Exchange Agreements&#8221;) with M2B Funding Corp. and ADI Funding LLC
(collectively, the &#8220;Creditors&#8221;). Pursuant to the Exchange Agreements, the Company exchanged an aggregate of $3,546,136 in
outstanding debt of the Creditors, consisting of principal and accrued but unpaid interest on certain promissory notes, for a total of
37,110 shares of the Company&#8217;s newly amended Series D Preferred Stock.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">The Exchange Agreements were entered into to reduce the Company&#8217;s
debt obligations and to strengthen its balance sheet.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">The number of shares of Series D Preferred issued to each Creditor
was determined by dividing the respective debt amount by the lowest End-of-Day Volume-Weighted Average Price (EOD VWAP) of the Company&#8217;s
common stock for the 10 trading days prior to July 3, 2025, less a 20% discount, divided by 12.5.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">The Company has agreed to file a resale registration statement for
the common stock underlying the Series D Preferred Stock within 45 days of July 3, 2025, on a best-efforts basis, pursuant to registration
rights agreements with the Creditors.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt"><b><i>Terms of the Series D Preferred Stock</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">On July 7, 2025, the Company filed a First 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, increasing the authorized shares
from 75,000 to 100,000 and revising the terms as described below. The amended terms govern the 37,110 shares issued to the Creditors and
include the following key provisions:</p>

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

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="width: 35pt">&#160;</td>
  <td style="width: 10pt">&#8226;</td>
  <td><i>Dividend Rights</i>: 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></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#8226;</td>
  <td><i>Conversion Rights:</i> 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.</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#8226;</td>
  <td><i>Redemption Provisions:</i> Optional redemption by the Company at 105% of the price paid by the holder,
upon not more than three trading days&#8217; notice.</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#8226;</td>
  <td><i>Liquidation Preference:</i> 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></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#8226;</td>
  <td><i>Voting Rights:</i> 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></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#8226;</td>
  <td><i>Leak-Out Restriction:</i> 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></tr>
</table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">The foregoing description of the Certificate of Designation
and Exchange Agreements is qualified in its entirety by reference to the full text of the Certificate of Designation and Exchange Agreements,
copies of which are filed as Exhibits 3.1, 10.1 and 10.2 to this Current Report on Form 8-K and incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#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="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>Item 2.03 Creation of a Direct Financial Obligation
or an Obligation under an Off-Balance Sheet Arrangement of a Registrant</b><span style="font-size: 8pt">&#160;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">The information set forth above in Item 1.01 is hereby
incorporated by reference into this Item 2.03.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">On July 8, 2025, the Company issued 37,110 shares
of Series D Preferred Stock, which include certain financial obligations. The Series D Preferred Stock carries a 12% cumulative dividend,
payable as, when, and if declared by the Board of Directors, calculated on a 360-day year consisting of twelve 30-day months. The dividends
accrue from the date of issuance and cease accruing the day prior to any conversion into common stock. Additionally, the Series D Preferred
Stock is subject to optional redemption by the Company at 105% of the price paid by the holders, upon not more than three trading days&#8217;
prior written notice. Additional terms of the Series D Preferred Stock are described in Item 1.01 above and in the Certificate of Designation,
filed as Exhibit 3.1 to this Current Report on Form 8-K.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>Item 3.02 Unregistered Sales of Equity Securities</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">The information set forth above in Item 1.01 is hereby
incorporated by reference into this Item 3.02. The issuance of the Series D Preferred Stock and any shares of Common Stock issuable upon
conversion of the Series D Preferred Stock was made pursuant to Section 3(a)(9) of the Securities Act of 1933, as amended, and the rules
promulgated thereunder.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>Item 3.03. Material Modification to Rights of Security
Holders.</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">The information contained in Items 1.01 and 2.03 related
to the Certificate of Designation and the terms of the Series D Preferred Stock is hereby incorporated by reference into this Item 3.03.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>Item 5.03. Amendments to Articles of Incorporation
or Bylaws; Change in Fiscal Year.</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">In connection with the Exchange Agreements as described
in Item 1.01 above, on July 7, 2025, the Company filed with the Secretary of State of the State of Nevada the Certificate of Designation.
The information contained in Item 1.01 related to the Certificate of Designation and the terms of the Series D Preferred Stock is hereby
incorporated by reference into this Item 5.03.</p>

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

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 15pt"><b>Item 7.01. Regulation FD Disclosure.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">On July 9, 2025, the Company issued a press release relating to the
information set forth above, a copy of which is furnished as Exhibit 99.1.</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">The information in Item 7.01 of this Current Report on Form 8-K (including
Exhibit 99.1) shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act of 1934 (the &#8220;Exchange
Act&#8221;) or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under
the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such a filing.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
Statements and Exhibits</span></b></p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0%"/>
    <td style="width: 15pt">&#160;</td><td style="width: 65pt"><b>Item 9.01</b></td><td><b>Financial Statements and Exhibits. </b></td></tr></table>

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 70pt; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit
    No.</b></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex3_1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Certificate of Designation for the Series D Preferred Stock, dated July 7, 2025</span></a></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex10_1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt
    Exchange Agreement with ADI Funding, LLC, dated July 3, 2025</span></a></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex10_2.htm">Debt Exchange Agreement with M2B Funding Corp., dated July 3, 2025</a></span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Press Release, dated July 9, 2025</span></a></td></tr>
  </table>

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

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

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

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

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

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

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

<!-- 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="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

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

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

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

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

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

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

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

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0pt 15pt; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Leandro Iglesias<br/>
Chief Executive Officer</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Date: July 9, 2025</p>

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

<!-- Field: Page; Sequence: 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="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3.1
<SEQUENCE>2
<FILENAME>ex3_1.htm
<DESCRIPTION>AMENDED AND RESTATED CERTIFICATE OF DESIGNATION, SERIES D
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 9pt/10.1pt Arial, Helvetica, Sans-Serif; margin: 4.15pt 0 0 105.9pt; text-align: left; text-indent: -100pt"><B></B></P>

<P STYLE="font: 9pt/9.95pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 105.9pt; text-indent: -100pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt/9.95pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 105.9pt; text-indent: -100pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt/9.95pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 105.9pt; text-indent: -100pt"><B></B></P>

<P STYLE="font: 9pt/9.9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 86.45pt; color: #231F20; text-align: left; text-indent: -80pt"><B>FRANCISCO
V. AGUILAR</B></P>

<P STYLE="font: 9pt/9.9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 86.45pt; color: #231F20; text-align: left; text-indent: -80pt"><B>Secretary of State</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0.2pt 0 0 86.45pt; color: #231F20; text-align: left; text-indent: -80pt"><B>401 North Carson Street</B></P>

<P STYLE="font: 9pt/101% Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0 86.45pt; color: #231F20; text-align: left; text-indent: -80pt"><B>Carson City, Nevada 89701-4201</B></P>

<P STYLE="font: 9pt/101% Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0 86.45pt; color: #231F20; text-align: left; text-indent: -80pt"><B>(775) 684-5708</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 86.45pt; color: #231F20; text-align: left; text-indent: -80pt"><B>Website:
www.nvsos.gov</B></P>


<P STYLE="font: 9pt/9.95pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 105.9pt; text-indent: -100pt"><B></B></P>

<P STYLE="margin: 0; font-size: 9pt; text-indent: 6pt"><P STYLE="font: 8pt/7.6pt Times New Roman, Times, Serif; margin: 0pt 9.75pt 0pt 6.8pt; text-align: right; color: #231F20"></P>


<P STYLE="margin: 0; font-size: 9pt; text-indent: 6pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0; font-size: 9pt; text-indent: 6pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border: Black 1pt solid; border-collapse: collapse; font: 9pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 100%; text-align: center"><FONT STYLE="font-size: 18pt"><B>Certificate, Amendment or Withdrawal of Designation</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>NRS
                                   78.1955, 78.1955(6)&nbsp;</B></FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center"> <FONT STYLE="font-size: 11pt">&#9744;<B> Certificate of Designation</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 11pt">&#9746;<B> Certificate of Amendment to Designation - Before
    Issuance of Class or Series</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 11pt">&#9744;&nbsp;&nbsp;</FONT><FONT STYLE="font-size: 11pt"><B>Certificate of Amendment to Designation -After Issuance of
    Class or Series</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center">&#9744;&nbsp;<FONT STYLE="font-size: 11pt"><B>Certificate of Withdrawal of Certificate of Designation</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0; font-size: 9pt; text-indent: 6pt"><B></B></P>

<P STYLE="margin: 0; font-size: 9pt; text-indent: 6pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0; font-size: 9pt; text-indent: 0pt"><B></B></P>

<P STYLE="margin: 0"></P>



<P STYLE="margin: 0; font-size: 9pt; text-indent: 6pt"><B></B></P>

<P STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; margin: 2.25pt 0 0 10.1pt; text-indent: -9pt"><FONT STYLE="color: #2B2A2A"><B>TYPE </B></FONT><B><FONT STYLE="color: #181616">OR
PRINT </FONT></B><FONT STYLE="color: #181616">&middot; <B>USE DARK INK ONLY </B></FONT><FONT STYLE="color: #2B2A2A">&middot; </FONT><FONT STYLE="color: #181616"><B>DO
NOT </B></FONT><B><FONT STYLE="color: #2B2A2A">HIGHLIGHT</FONT></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD ROWSPAN="3" STYLE="border-top: black 1.5pt solid; vertical-align: top; border-right: black 1.5pt solid; border-bottom: black 1pt solid">
        <P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 4.95pt 0.05in 0 0; text-align: right"><FONT STYLE="color: #2B2A2A"><B>1.
        </B></FONT><B><FONT STYLE="color: #181616">Entity information</FONT><FONT STYLE="color: #3F3F3F">:</FONT></B></P>
        <P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 3.55pt 2.3pt 0 0; text-align: right; color: #C4C4C4">,</P></TD>
    <TD COLSPAN="3" STYLE="border-top: black 1.5pt solid; vertical-align: top; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/8.7pt Arial, Helvetica, Sans-Serif; padding-left: 4.5pt"><FONT STYLE="font-size: 9pt; color: #2B2A2A">Name of entity</FONT><FONT STYLE="font-size: 9pt; color: #575757">:</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1pt solid"><P><B>iQSTEL INC.</B></P>

<P STYLE="font: 5pt/3.7pt Times New Roman, Times, Serif; margin: 0 6.75pt 0 0; text-align: right; color: #C4C4C4">I</P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-left: 4.45pt"><FONT STYLE="font-size: 9pt; color: #181616">Entity
    </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">or</FONT> <FONT STYLE="font-size: 9pt; color: #181616">Nevada Business</FONT>
    <FONT STYLE="font-size: 9pt; color: #010000">Identifi</FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">cation</FONT> <FONT STYLE="font-size: 9pt; color: #181616">Number
    </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">(NVID):&#9;</FONT><FONT STYLE="color: #181616"><B>NV20111422847</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid; font: 11pt/108% Arial, Helvetica, Sans-Serif; padding-left: 2.55pt; text-indent: 0.25pt"><FONT STYLE="font-size: 9.5pt; color: #2B2A2A; line-height: 108%"><B>2</B></FONT><B><FONT STYLE="font-size: 9.5pt; color: #010000; line-height: 108%">. </FONT></B><B><FONT STYLE="font-size: 9.5pt; color: #181616; line-height: 108%">Effective date and</FONT></B><B> <FONT STYLE="font-size: 9.5pt; color: #2B2A2A; line-height: 108%">time:</FONT></B></TD>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid">
        <P STYLE="font: 9pt/63% Arial, Helvetica, Sans-Serif; margin: 4.45pt 0 0 2.65pt; text-indent: 0pt"><FONT STYLE="color: #181616">F</FONT><FONT STYLE="color: #3F3F3F">or
</FONT><FONT STYLE="color: #2B2A2A">Certificate</FONT> <FONT STYLE="color: #3F3F3F">of</FONT> <FONT STYLE="color: #2B2A2A">Designation
</FONT><FONT STYLE="color: #3F3F3F">or&#9;</FONT><FONT STYLE="color: #2B2A2A; letter-spacing: -0.15pt">Date</FONT><FONT STYLE="color: #575757; letter-spacing: -0.15pt">:
</FONT> <FONT STYLE="color: #181616">Time</FONT><FONT STYLE="color: #575757">:</FONT></P>
        <P STYLE="font: 9pt/63% Arial, Helvetica, Sans-Serif; margin: 4.45pt 0 0 2.65pt"><FONT STYLE="color: #575757">&nbsp;</FONT></P>
        <P STYLE="font: 9pt/7.4pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.65pt"><FONT STYLE="color: #3F3F3F">Amendment </FONT><FONT STYLE="color: #2B2A2A">to
Designati</FONT><FONT STYLE="color: #3F3F3F">on </FONT><FONT STYLE="color: #2B2A2A">Only </FONT></P>
        <P STYLE="font: 9pt/7.4pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.65pt"><FONT STYLE="color: #2B2A2A">&nbsp;</FONT></P>
        <P STYLE="font: 9pt/10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.8pt"><FONT STYLE="color: #3F3F3F; letter-spacing: -0.15pt">(Optiona</FONT><FONT STYLE="color: #181616; letter-spacing: -0.15pt">l</FONT><FONT STYLE="color: #3F3F3F; letter-spacing: -0.15pt">)</FONT><FONT STYLE="color: #575757; letter-spacing: -0.15pt">:&#9;</FONT><FONT STYLE="color: #3F3F3F">(must</FONT>
        <FONT STYLE="color: #2B2A2A">not</FONT> <FONT STYLE="color: #3F3F3F">be</FONT> <FONT STYLE="color: #181616">l</FONT><FONT STYLE="color: #3F3F3F">a</FONT><FONT STYLE="color: #575757">t</FONT><FONT STYLE="color: #3F3F3F">er</FONT>
        <FONT STYLE="color: #2B2A2A">than</FONT> <FONT STYLE="color: #3F3F3F">90</FONT> <FONT STYLE="color: #2B2A2A">days</FONT> <FONT STYLE="color: #3F3F3F">after
        the certificate</FONT> <FONT STYLE="color: #2B2A2A">is</FONT> <FONT STYLE="color: #3F3F3F; letter-spacing: -0.45pt">filed</FONT><FONT STYLE="color: #575757; letter-spacing: -0.45pt">)</FONT></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid">
        <P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 2.75pt 0 0 2.3pt; color: #181616"><B>3. Class or series of</B></P>
        <P STYLE="font: 11pt/11pt Arial, Helvetica, Sans-Serif; margin: 0.55pt 0 0 2.35pt; text-indent: -0.25pt"><FONT STYLE="font-size: 9.5pt; color: #181616; letter-spacing: -0.4pt"><B>stock</B></FONT><B><FONT STYLE="font-size: 9.5pt; color: #3F3F3F; letter-spacing: -0.4pt">:
        </FONT></B><FONT STYLE="font-size: 9pt; color: #575757; letter-spacing: -0.3pt">(</FONT><FONT STYLE="font-size: 9pt; color: #3F3F3F; letter-spacing: -0.3pt">Certificate
        </FONT><FONT STYLE="font-size: 9pt; color: #3F3F3F">of </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">Designation </FONT><FONT STYLE="font-size: 9pt; color: #3F3F3F">on</FONT><FONT STYLE="font-size: 9pt; color: #010000">l</FONT><FONT STYLE="font-size: 9pt; color: #3F3F3F">y)</FONT></P></TD>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid">
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 3.25pt 0 0 4.95pt"><FONT STYLE="color: #2B2A2A">The class or </FONT><FONT STYLE="color: #3F3F3F">series
        </FONT><FONT STYLE="color: #2B2A2A">of stock being designated </FONT><FONT STYLE="color: #3F3F3F">w</FONT><FONT STYLE="color: #181616">ithin
        this </FONT><FONT STYLE="color: #2B2A2A">filing:</FONT></P>
        <P></P>

</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid; font: 11pt/105% Arial, Helvetica, Sans-Serif; padding-left: 2.65pt; text-indent: -0.2pt"><FONT STYLE="font-size: 9.5pt; color: #2B2A2A; line-height: 105%"><B>4. </B></FONT><B><FONT STYLE="font-size: 9.5pt; color: #181616; line-height: 105%">Information for</FONT></B><B> <FONT STYLE="font-size: 9.5pt; color: #2B2A2A; line-height: 105%">amendment </FONT></B><B><FONT STYLE="font-size: 9.5pt; color: #181616; line-height: 105%">of class or series of stock:</FONT></B></TD>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-left: 4.6pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 9pt; color: #181616">The </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">original </FONT><FONT STYLE="font-size: 9pt; color: #181616">class </FONT><FONT STYLE="font-size: 9pt; color: #3F3F3F">or </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">series of </FONT><FONT STYLE="font-size: 9pt; color: #181616">stock </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">being </FONT><FONT STYLE="font-size: 9pt; color: #181616">amended </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">within this fi</FONT><FONT STYLE="font-size: 9pt; color: #010000">l</FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">ing:</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><B>SERIES
                                            D PREFERRED STOCK</B></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD ROWSPAN="2" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid; font: 11pt/106% Arial, Helvetica, Sans-Serif; padding-left: 2.3pt; text-align: justify; text-indent: -0.05pt"><FONT STYLE="font-size: 9.5pt; color: #2B2A2A; line-height: 106%"><B>5</B></FONT><B><FONT STYLE="font-size: 9.5pt; color: #010000; line-height: 106%">. </FONT></B><B><FONT STYLE="font-size: 9.5pt; color: #181616; line-height: 106%">Amendment of class or series of stock:</FONT></B></TD>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid">
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 3.95pt 0 0 18.45pt"><FONT STYLE="color: #2B2A2A"> &#9746; Certificate of
        Amendment </FONT><FONT STYLE="color: #181616">to Designation- </FONT><FONT STYLE="color: #2B2A2A">Before </FONT><FONT STYLE="color: #181616">Issuance
        of </FONT><FONT STYLE="color: #2B2A2A">Class or Series</FONT></P>
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0.85pt 0 0 34.75pt"><FONT STYLE="color: #2B2A2A">As </FONT><FONT STYLE="color: #3F3F3F">of
        </FONT><FONT STYLE="color: #2B2A2A">the </FONT><FONT STYLE="color: #3F3F3F">date of </FONT><FONT STYLE="color: #2B2A2A">this </FONT><FONT STYLE="color: #3F3F3F">certificate
        </FONT><FONT STYLE="color: #2B2A2A">no shares </FONT><FONT STYLE="color: #3F3F3F">of </FONT><FONT STYLE="color: #2B2A2A">the </FONT><FONT STYLE="color: #3F3F3F">class
        </FONT><FONT STYLE="color: #2B2A2A">or se</FONT><FONT STYLE="color: #010000">r</FONT><FONT STYLE="color: #3F3F3F">ies o</FONT><FONT STYLE="color: #181616">f
        </FONT><FONT STYLE="color: #2B2A2A">stock have been issued</FONT><FONT STYLE="color: #010000">.</FONT></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid">
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 4.35pt 0 0 18.45pt"><FONT STYLE="color: #2B2A2A">&#9744; Certificate of
        Amendment </FONT><FONT STYLE="color: #181616">to </FONT><FONT STYLE="color: #2B2A2A">Designation- After </FONT><FONT STYLE="color: #181616">Issuance </FONT><FONT STYLE="color: #2B2A2A">of
        Class or Series</FONT></P>
        <P STYLE="font: 9pt/102% Arial, Helvetica, Sans-Serif; margin: 0.8pt 0 0 34.55pt"><FONT STYLE="color: #181616; letter-spacing: -0.05pt">T</FONT><FONT STYLE="color: #181616; letter-spacing: -1.15pt">h</FONT><FONT STYLE="color: #3F3F3F">e <FONT STYLE="letter-spacing: -0.05pt">amendmen</FONT>t</FONT> <FONT STYLE="color: #2B2A2A; letter-spacing: -0.05pt">
        ha</FONT><FONT STYLE="color: #2B2A2A">s <FONT STYLE="letter-spacing: -0.05pt">bee</FONT>n <FONT STYLE="letter-spacing: -0.05pt">approve</FONT>d <FONT STYLE="letter-spacing: -0.05pt">b</FONT>y </FONT><FONT STYLE="color: #3F3F3F; letter-spacing: -0.05pt">th</FONT><FONT STYLE="color: #3F3F3F">e
        vote <FONT STYLE="letter-spacing: -0.05pt">o</FONT>f </FONT><FONT STYLE="color: #2B2A2A">stockholders <FONT STYLE="letter-spacing: -0.05pt">holdin</FONT>g</FONT> <FONT STYLE="color: #3F3F3F">shares </FONT><FONT STYLE="color: #2B2A2A; letter-spacing: -0.05pt">i</FONT><FONT STYLE="color: #2B2A2A">n</FONT> <FONT STYLE="color: #3F3F3F; letter-spacing: -0.05pt">th</FONT><FONT STYLE="color: #3F3F3F">e
        corporation </FONT><FONT STYLE="color: #2B2A2A; letter-spacing: -0.15pt">ent</FONT><FONT STYLE="color: #575757; letter-spacing: -0.15pt">i</FONT><FONT STYLE="color: #3F3F3F; letter-spacing: -0.15pt">tling
        them </FONT><FONT STYLE="color: #3F3F3F">to</FONT> <FONT STYLE="color: #2B2A2A">e</FONT><FONT STYLE="color: #575757">x</FONT><FONT STYLE="color: #3F3F3F">ercise</FONT><FONT STYLE="color: #2B2A2A">
        a         majority</FONT> <FONT STYLE="color: #3F3F3F">of</FONT> <FONT STYLE="color: #2B2A2A">the</FONT> <FONT STYLE="color: #3F3F3F">voting <FONT STYLE="letter-spacing: -0.15pt">power</FONT></FONT><FONT STYLE="color: #575757; letter-spacing: -0.15pt">,</FONT> <FONT STYLE="color: #3F3F3F">or </FONT><FONT STYLE="color: #2B2A2A">such
        g</FONT><FONT STYLE="color: #575757">r</FONT><FONT STYLE="color: #3F3F3F">eater</FONT> <FONT STYLE="color: #2B2A2A; letter-spacing: -0.35pt">proport</FONT><FONT STYLE="color: #575757; letter-spacing: -0.35pt">i</FONT><FONT STYLE="color: #2B2A2A; letter-spacing: -0.35pt">on </FONT><FONT STYLE="color: #3F3F3F">of
        the voting power</FONT> <FONT STYLE="color: #2B2A2A">as may be <FONT STYLE="letter-spacing: -0.25pt">requi</FONT></FONT><FONT STYLE="color: #575757; letter-spacing: -0.25pt">r</FONT><FONT STYLE="color: #2B2A2A; letter-spacing: -0.25pt">ed </FONT><FONT STYLE="color: #2B2A2A">by</FONT> <FONT STYLE="color: #3F3F3F">the
        articles of</FONT> <FONT STYLE="color: #2B2A2A">incorporation </FONT><FONT STYLE="color: #3F3F3F">or the certificate of <FONT STYLE="letter-spacing: -0.3pt">des</FONT></FONT><FONT STYLE="color: #575757; letter-spacing: -0.3pt">i</FONT><FONT STYLE="color: #3F3F3F; letter-spacing: -0.3pt">gnation</FONT><FONT STYLE="color: #575757; letter-spacing: -0.3pt">.</FONT></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid; font: 11pt/102% Arial, Helvetica, Sans-Serif; padding-left: 2.35pt; text-indent: -0.1pt"><FONT STYLE="font-size: 9.5pt; color: #181616; line-height: 102%"><B>6. </B></FONT><B><FONT STYLE="font-size: 9.5pt; color: #2B2A2A; line-height: 102%">Resolution:</FONT></B> <FONT STYLE="font-size: 9pt; color: #3F3F3F; line-height: 102%">Certificate of </FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A; line-height: 102%">Designation and Amendment </FONT><FONT STYLE="font-size: 9pt; color: #3F3F3F; line-height: 102%">to</FONT> <FONT STYLE="font-size: 9pt; color: #2B2A2A; line-height: 102%">Designation </FONT><FONT STYLE="font-size: 9pt; color: #3F3F3F; line-height: 102%">only</FONT><FONT STYLE="font-size: 9pt; color: #575757; line-height: 102%">)</FONT></TD>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid">
        <P STYLE="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 4.55pt; text-indent: 0.25pt"><FONT STYLE="color: #2B2A2A">By</FONT>
        <FONT STYLE="color: #181616">res</FONT><FONT STYLE="color: #3F3F3F">olut</FONT><FONT STYLE="color: #181616">i</FONT><FONT STYLE="color: #3F3F3F">on
        o</FONT><FONT STYLE="color: #181616">f the</FONT> <FONT STYLE="color: #2B2A2A">board of directors pursuant</FONT> <FONT STYLE="color: #3F3F3F">to</FONT>
        <FONT STYLE="color: #2B2A2A">a provision in the art</FONT><FONT STYLE="color: #575757">i</FONT><FONT STYLE="color: #2B2A2A">cles
        of</FONT> <FONT STYLE="color: #3F3F3F">incorporation</FONT> <FONT STYLE="color: #181616">this </FONT><FONT STYLE="color: #2B2A2A">certificate
        establishes </FONT><FONT STYLE="color: #181616">OR amends the </FONT><FONT STYLE="color: #2B2A2A">following rega</FONT><FONT STYLE="color: #010000">r</FONT><FONT STYLE="color: #2B2A2A">ding
        the voting </FONT><FONT STYLE="color: #181616">powers</FONT><FONT STYLE="color: #575757">, </FONT><FONT STYLE="color: #181616">designat</FONT><FONT STYLE="color: #3F3F3F">io</FONT><FONT STYLE="color: #181616">ns</FONT><FONT STYLE="color: #575757">,
        </FONT><FONT STYLE="color: #2B2A2A">preferences</FONT> <FONT STYLE="color: #575757">,</FONT> <FONT STYLE="color: #181616">lim</FONT><FONT STYLE="color: #3F3F3F">itatio</FONT><FONT STYLE="color: #181616">ns</FONT><FONT STYLE="color: #575757">,</FONT>
        <FONT STYLE="color: #2B2A2A">restrict</FONT><FONT STYLE="color: #010000">i</FONT><FONT STYLE="color: #2B2A2A">ons and re</FONT><FONT STYLE="color: #010000">l</FONT><FONT STYLE="color: #2B2A2A">ative
        rights of the following class or series of stock.* <B>SERIES D PREFERRED STOCK</B></FONT></P>
        <P STYLE="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 4.55pt; text-indent: 0.25pt"><FONT STYLE="color: #2B2A2A"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SEE
        ATTACHED</B></FONT></P>
        <P STYLE="font: 11pt/107% Arial, Helvetica, Sans-Serif; margin: 3.5pt 72.6pt 0 12.25pt"><FONT STYLE="font-size: 9pt"></FONT></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-left: 2.3pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: #181616">7. </FONT><FONT STYLE="font-size: 9.5pt; color: #181616"><B>Withdrawal:</B></FONT></TD>
    <TD COLSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid">
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 5.65pt 0 0 4.1pt"><FONT STYLE="color: #181616">&#9;</FONT></P>
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0.3pt 0 0 4.35pt"><FONT STYLE="color: #2B2A2A; letter-spacing: -0.2pt">Designation
being Withdrawn</FONT><FONT STYLE="color: #575757; letter-spacing: -0.2pt">:&#9;</FONT><FONT STYLE="color: Black"><B></B></FONT><FONT STYLE="color: #C4C4C4">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="color: #181616; letter-spacing: -0.15pt">Date
of Designa</FONT><FONT STYLE="color: #3F3F3F; letter-spacing: -0.15pt">tion: <B></B></FONT></P>
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 6.25pt 0 0 4.1pt; color: #2B2A2A">No shares of the class or series of
        stock being withdrawn are outstanding.</P>
        <P STYLE="font: 9pt/111% Arial, Helvetica, Sans-Serif; margin: 7.3pt 3.8pt 0 4.15pt; text-indent: -0.3pt"><FONT STYLE="color: #2B2A2A">The</FONT>
        <FONT STYLE="color: #3F3F3F">reso</FONT><FONT STYLE="color: #181616">lution</FONT> <FONT STYLE="color: #2B2A2A">of the board of
        directors authorizing the withdrawal of the cert</FONT><FONT STYLE="color: #010000">i</FONT><FONT STYLE="color: #3F3F3F">ficate</FONT>
        <FONT STYLE="color: #2B2A2A">of designation estab</FONT><FONT STYLE="color: #010000">l</FONT><FONT STYLE="color: #2B2A2A">ishing
        the class or </FONT><FONT STYLE="color: #3F3F3F">ser</FONT><FONT STYLE="color: #181616">ies </FONT><FONT STYLE="color: #2B2A2A">of
        stock:</FONT> <FONT STYLE="color: #575757">*</FONT></P>
        <P STYLE="font: 9pt/111% Arial, Helvetica, Sans-Serif; margin: 7.3pt 3.8pt 0 4.15pt; text-indent: -0.3pt"><FONT STYLE="color: #575757">&nbsp;</FONT></P>
        <P STYLE="font: 9pt/111% Arial, Helvetica, Sans-Serif; margin: 7.3pt 3.8pt 0 4.15pt; text-indent: -0.3pt"><FONT STYLE="color: #575757">&nbsp;</FONT></P></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD ROWSPAN="3" STYLE="border-right: black 1.5pt solid; vertical-align: top; width: 20%; border-bottom: black 1.5pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-left: 2.3pt"><FONT STYLE="font-size: 9.5pt; color: #181616"><B>8. Signature: </B></FONT><FONT STYLE="font-size: 9pt; color: #2B2A2A">(Required)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; width: 46%; font: 11pt/19.85pt Arial, Helvetica, Sans-Serif; padding-left: 5.7pt"><FONT STYLE="font: 23.5pt Times New Roman, Times, Serif; color: #2B2A2A"><B>x </B></FONT><B><FONT STYLE="font: 12pt Times New Roman, Times, Serif; color: #2B2A2A">/s/
    Leandro Iglesias</FONT></B></TD>
    <TD ROWSPAN="3" STYLE="border-bottom: black 1.5pt solid; vertical-align: top; width: 7%">
        <P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 0.1pt 0 0"><B>&nbsp;</B></P>
        <P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 7.05pt; color: #2B2A2A">Date:</P></TD>
    <TD ROWSPAN="2" STYLE="border-right: Black 1.5pt solid; vertical-align: top; width: 26%">
        <P STYLE="font: 10.5pt Arial, Helvetica, Sans-Serif; margin: 0.45pt 0 0"><B>&nbsp;</B></P>
        <P STYLE="font: 11pt/11.65pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 27.45pt">07/07/2025</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR>
    <TD ROWSPAN="2" STYLE="border-bottom: black 1.5pt solid; vertical-align: top; font: 11pt Arial, Helvetica, Sans-Serif; padding-left: 20.25pt"><FONT STYLE="font-size: 9pt; color: #2B2A2A">Signature of Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-right: black 1.5pt solid; vertical-align: top; border-bottom: black 1.5pt solid; font: 11pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 4.55pt 0 0 11.45pt"><FONT STYLE="color: #575757">* </FONT><FONT STYLE="color: #3F3F3F">Atta</FONT><FONT STYLE="color: #575757">c</FONT><FONT STYLE="color: #3F3F3F">h
additional page(s</FONT><FONT STYLE="color: #575757">) </FONT><FONT STYLE="color: #3F3F3F">if </FONT><FONT STYLE="color: #2B2A2A">necessary</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 1.9pt 0 0 9.7pt; color: #2B2A2A">This form must be accompanied by appropriate
fees.</P>

<P STYLE="font: 6.5pt/110% Arial, Helvetica, Sans-Serif; margin: 5.8pt 0 0 9.7pt; text-indent: 20.2pt; text-align: right"><FONT STYLE="color: #575757">Pa</FONT><FONT STYLE="color: #3F3F3F">ge
1 </FONT><FONT STYLE="color: #575757">of </FONT><FONT STYLE="color: #2B2A2A">1 </FONT><FONT STYLE="color: #3F3F3F"></FONT></P>

<P STYLE="font: 6.5pt/110% Arial, Helvetica, Sans-Serif; margin: 5.8pt 0 0 9.7pt; text-indent: 20.2pt; text-align: right"><FONT STYLE="color: #3F3F3F">Rev</FONT><FONT STYLE="color: #575757">i</FONT><FONT STYLE="color: #3F3F3F">sed</FONT><FONT STYLE="color: #6E6E6E">:
</FONT><FONT STYLE="color: #3F3F3F">1</FONT><FONT STYLE="color: #575757">/</FONT><FONT STYLE="color: #3F3F3F">1</FONT><FONT STYLE="color: #6E6E6E">/</FONT><FONT STYLE="color: #3F3F3F">201</FONT><FONT STYLE="color: #575757">9</FONT>&nbsp;</P>

<P STYLE="font: 6.5pt/110% Arial, Helvetica, Sans-Serif; margin: 5.8pt 0 0 9.7pt; text-indent: 20.2pt; text-align: right"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 6.5pt/110% Arial, Helvetica, Sans-Serif; margin: 5.8pt 0 0 9.7pt; text-indent: 20.2pt; text-align: right"></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 12pt 70.9pt 0 69.25pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><B>FIRST
AMENDED AND RESTATED CERTIFICATE OF DESIGNATION </B></FONT><B><FONT STYLE="letter-spacing: -0.3pt">OF</FONT></B></P>

<P STYLE="font: 11pt/12.55pt Times New Roman, Times, Serif; margin: 0 70.9pt 0 69.55pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><B>iQSTEL</B></FONT><B>
<FONT STYLE="letter-spacing: -0.2pt">INC.</FONT></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0 157.2pt 0 155.4pt; text-align: center"><B>Pursuant to Section 78.1955
of the Nevada Revised Statutes</B></P>

<P STYLE="font: 1pt/1pt Times New Roman, Times, Serif; margin: 0 0 0 146.7pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.05pt 0 69.25pt; text-align: center"><B>SERIES D PREFERRED <FONT STYLE="letter-spacing: -0.2pt">STOCK</FONT></B></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 19.05pt 0 17.2pt; text-align: justify; text-indent: 0.5in">On behalf of
iQSTEL Inc., a Nevada corporation (the &ldquo;Corporation&rdquo;), the undersigned hereby certifies that the following resolution has
been duly adopted by the board of directors of the Corporation (the &ldquo;Board&rdquo;):</P>

<P STYLE="font: 1pt/1pt Times New Roman, Times, Serif; margin: 0 0 0 256.65pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 8.9pt 18.9pt 0 17.2pt; text-align: justify; text-indent: 0.5in">RESOLVED,
that, pursuant to the authority granted to and vested in the Board by the provisions of the articles of incorporation of the Corporation
(the &ldquo;Articles of Incorporation&rdquo;), there hereby is created, out of the 1,200,000 shares of preferred stock, par value $0.001
per share, of the Corporation authorized by Article III of the Articles of Incorporation (&ldquo;Preferred Stock&rdquo;), a series of
Series D Preferred Stock, consisting of 100,000 shares, which series shall have the following powers, designations, preferences and relative
participating, optional and other special rights, and the following qualifications, limitations and <FONT STYLE="letter-spacing: -0.1pt">restrictions:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 19.15pt 0 17.2pt; text-align: justify; text-indent: 0.5in">The specific
powers, preferences, rights and limitations of the Series D Preferred Stock are as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.9pt 0 17.2pt; text-align: justify; text-indent: 0.5in">1.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Designation; Rank</U>. This series of Preferred Stock shall be designated and known as &ldquo;Series D Preferred Stock.&rdquo;
The number of shares constituting the Series D Preferred Stock shall be 100,000 shares. The Series D Preferred Stock shall be subordinate
to and rank junior to all indebtedness of the Corporation now or hereafter outstanding.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 19pt 0 17.2pt; text-align: justify; text-indent: 0.5in">2.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Dividends</U>. <FONT STYLE="font-size: 10.5pt">The holders of Series D Preferred Stock shall be entitled to receive as, when,
and if declared by the Board of Directors, dividends of common stock at an annual rate equal to twelve percent (12%), calculated on the
basis of a 360-day year consisting of twelve 30-day months. Such dividends shall begin to accrue and shall accumulate (to the extent not
otherwise declared and paid as set forth above) on each share of Series B Preferred Stock, from the date of issuance of such share of
Series B Preferred Stock (the &ldquo;Original Issue Date&rdquo;), whether or not declared and shall cease accruing on the date that is
the day prior to the Conversion Date (as defined in Section 5). If the holder elects to convert the Series D Preferred Stock into common
shares prior to the end of the year, the dividend shall be calculated on a pro rata basis for the period during which the Series D Preferred
Shares were held.</FONT></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 19pt 0 17.2pt; text-align: justify; text-indent: 0.5in">3.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Liquidation Preference</U>. In the event of any dissolution, liquidation or winding up of the Corporation (a &ldquo;Liquidation&rdquo;),
whether voluntary or involuntary, the Holders of Series D Preferred Stock shall be entitled to participate in any distribution out of
the assets of the Corporation before the holders of the Common Stock, Series A Preferred Stock and Series C Preferred Stock, but shall
be considered on parity to the liquidation rights of the Series B Preferred Stock. A sale of all or substantially all of the Corporation&rsquo;s
assets or an acquisition of the Corporation by another entity by means of any transaction or series of <FONT STYLE="letter-spacing: -0.1pt">related</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 19pt 0 17.2pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 18.15pt 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 18.15pt 0 0.25in; text-align: justify">transactions (including, without
limitation, a reorganization, consolidated or merger) that results in the transfer of fifty percent (50%) or more of the outstanding voting
power of the Corporation, shall not be deemed to be a Liquidation for purposes of this Designation.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.05pt 0 0.25in; text-align: justify; text-indent: 0.5in">4.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Voting</U>. Except as required by applicable law or as set forth herein, the holders of shares of Series D Preferred Stock will
have no right to vote on any matters, questions or proceedings of this Corporation including, without limitation, the election of directors.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 0 0 74.05pt; text-align: left; text-indent: -20.05pt">5.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="letter-spacing: -0.2pt"><U>Voluntary</U></FONT><U> <FONT STYLE="letter-spacing: -0.1pt">Conversion</FONT></U><FONT STYLE="letter-spacing: -0.1pt">.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.05pt 0 0.25in; text-align: justify; text-indent: 0.5in">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT><U>Conversion Rate</U>. Upon the filing of this Amended and Restated Certificate of Designation, which, once effective, makes available
a sufficient number of authorized but unissued and unreserved shares of common stock to permit all then outstanding shares of Series D
Preferred Stock to be so converted, then, after three months from the Original Issue Date, the holder of any shares of the Series D Preferred
Stock may convert any such shares into fully paid and non-assessable shares of common stock at the rate of 12.5 shares of common stock
for each share of Series D Preferred Stock (&ldquo;Conversion Rate&rdquo;) subject to adjustment in accordance with Section 4(f).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 18.15pt 0 0.25in; text-align: justify; text-indent: 0.5in">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><U>Method of Conversion</U>. Before any holder of Series D Preferred Stock shall be entitled to convert the same into shares of
common stock, such holder shall surrender the certificate or certificates therefore, duly endorsed, at the office of the Corporation or
of any transfer agent for the Series D Preferred Stock, and shall give written notice 15 business days prior to date of conversion to
the Corporation at its principal corporate office, of the election to convert the same and shall state therein the name or names in which
the certificate or certificates for shares of common stock are to be issued. The Corporation shall, within five business days, issue and
deliver at such office to such holder of Series D Preferred Stock, or to the nominee or nominees of such holder, a certificate or certificates
for the number of shares of common stock to which such holder shall be entitled as aforesaid. Conversion shall be deemed to have been
effected on the date when delivery of notice of an election to convert and certificates for shares is made, and such date is referred
to herein as the &ldquo;Conversion Date.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.1pt 0 0.25in; text-align: justify; text-indent: 0.5in">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><U>Status of Converted Stock</U>. In the event any shares of Series D Preferred Stock shall be converted or otherwise acquired
by the Corporation, the shares so converted shall be canceled and shall resume the status of authorized shares of preferred stock without
differentiation as to series. All such shares may be reissued as part of a new series of preferred stock subject to the conditions and
restrictions on issuance set forth in the Articles of Incorporation or in any certificate of designation creating a series of preferred
stock or any similar stock or as otherwise required by law.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.15pt 0 0.25in; text-align: justify; text-indent: 0.5in">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><U>Transfer Taxes</U>. The Corporation shall pay all documentary, stamp or other transactional taxes attributable to the issuance
or delivery of shares of common stock upon conversion of any shares of Series D Preferred Stock, provided that the Corporation shall not
be required to pay any taxes which may be payable in respect of any transfer involved in the issuance or delivery of any certificate for
such shares in a name other than that of the holder of the shares of Series D Preferred Stock in respect of which such shares are being
issued.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 64.15pt; text-align: left; text-indent: -10.15pt">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><U>Adjustments to Conversion <FONT STYLE="letter-spacing: -0.2pt">Rate</FONT></U><FONT STYLE="letter-spacing: -0.2pt">.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.15pt 0 0.25in; text-align: justify; text-indent: 0.5in">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp; </FONT>Subdivisions,
Combinations, or Consolidations of Common Stock. In the event the outstanding shares of common stock shall be subdivided, combined
or consolidated, by stock split, stock dividend, combination or like event, into a greater or lesser number of shares of common
stock after the effective date of this Certificate of Designation, the Series D Conversion Rate in effect immediately prior to such
subdivision, combination, consolidation or stock dividend shall, concurrently with the effectiveness of <FONT STYLE="letter-spacing: -0.2pt">such subdivision, combination or consolidation, be proportionately
adjusted as more fully set forth in Section <FONT STYLE="letter-spacing: -0.1pt">4(f)(ii).</FONT></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.15pt 0 0.25in; text-align: justify; text-indent: 0.5in"><FONT STYLE="letter-spacing: -0.2pt"></FONT><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 0 0 0.25in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.1pt 0 0.25in; text-align: justify; text-indent: 0.5in">ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT>Adjustment for Common Stock Dividends and Distributions. If the Corporation at any time subdivides, combines or consolidates the
outstanding shares of common stock as contemplated by Section 4(f)(i), in each such event the Series D Conversion Rate that is then in
effect shall be adjusted as of the time of such event by multiplying the Series D Conversion Rate then in effect by a fraction (x) the
numerator of which is the total number of shares of common stock issued and outstanding immediately after the time of such subdivision,
combination or consolidation, and (y) the denominator of which is the total number of shares of common stock issued and outstanding immediately
prior to such subdivision, combination or <FONT STYLE="letter-spacing: -0.1pt">consolidation.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 18.05pt 0 0.25in; text-align: justify; text-indent: 0.5in">iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT>Reclassifications and Reorganizations. In the case, at any time after the date hereof, of any capital reorganization, merger or
any reclassification of the stock of the Corporation (other than solely as a result of a stock dividend or subdivision, split-up or combination
of shares), the Series D Conversion Rate then in effect shall, concurrently with the effectiveness of such reorganization or reclassification,
be proportionately adjusted and the terms of the Series D Preferred Stock shall be deemed amended such that the shares of the Series D
Preferred Stock shall, after such reorganization or reclassification, be convertible into the kind and number of shares of stock or other
securities or property of the Corporation or otherwise to which such holder would have been entitled if immediately prior to such reorganization
or reclassification, the holder&rsquo;s shares of the Series D Preferred Stock had been converted into common stock. The provisions of
this Section 4(f)(iii) shall similarly apply to successive reorganizations or <FONT STYLE="letter-spacing: -0.1pt">reclassifications.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.1pt 0 0.25in; text-align: justify; text-indent: 0.5in">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><U>Certificate as to Adjustments</U>. Upon the occurrence of each adjustment or readjustment of the Series D Conversion Rate pursuant
to Section 4(f), the Corporation at its expense shall promptly compute such adjustment or readjustment in accordance with the terms hereof
and furnish to each holder of the Series D Preferred Stock a certificate setting forth such adjustment or readjustment and showing in
detail the facts upon which such adjustment or readjustment is based. The Corporation shall, upon the written request at any time of any
holder of Series D Preferred Stock, furnish or cause to be furnished to such holder a like certificate setting forth (i) such adjustments
and readjustments; (ii) the Series D Conversion Rate at the time in effect; and (iii) the number of shares of common stock and the amount,
if any, of other securities, cash or property which at the time would be received upon the conversion of the Series D Preferred Stock.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 0.25in 0; text-align: justify; text-indent: 0.5in">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><U>Fractional Shares</U>. Fractional shares of Series D Preferred Stock may be issued and all conversion, voting and other rights
shall be applied to such fractional shares on a proportional basis; provided, however, that in lieu of any fractional shares of common
stock to which the holder of Series D Preferred Stock would be entitled upon conversion or otherwise pursuant hereto, the Corporation
shall issue to such holder, one whole share of common stock. The number of whole shares to be issuable to each holder upon such conversion
shall be determined on the basis of the number of shares of common stock issuable upon conversion of the total number of shares of Series
D Preferred Stock of such holder at the time converting into common stock.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.25pt 0 0.25in; text-align: justify; text-indent: 0.5in">6.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Redemption</U>. Notwithstanding anything to the contrary contained herein, at any time the Corporation will have the right,
at its option, to redeem all or any portion of the shares of Series D Preferred Stock, exercisable on not more than three (3) Trading
Days (as defined herein) prior written notice to the Holders, in full, in accordance with this Section 6. Any notice of redemption hereunder
(an &ldquo;Optional Redemption Notice&rdquo;) shall be delivered to each Holder at its registered addresses and shall state: (1) that
the Corporation is exercising its right to redeem the Series D Preferred Stock, and (2) the date of redemption which shall be not more
than three (3) Trading Days (as defined herein) from the date of the Optional Redemption Notice. On the date fixed for redemption (the
&ldquo;Optional Redemption Date&rdquo;), the <FONT STYLE="letter-spacing: -0.1pt">Corporation</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.25pt 0 0.25in; text-align: justify; text-indent: 0.5in"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 18.2pt 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 18.2pt 0 0.25in; text-align: justify">shall make payment of 105% of
the price paid by the Holder for the Series D Preferred Stock (the Optional Redemption Amount&rdquo;) to the applicable Holder. If the
Company delivers an Optional Redemption Notice and fails to pay the Optional Redemption Amount due to the applicable Holder within two
(2) business days following the Optional Redemption Date, the Company shall forever forfeit its right to redeem the Series D Preferred
Stock pursuant to this Section 6.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 18.15pt 0 0.25in; text-align: justify; text-indent: 0.5in">7.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Leak-Out Restriction</U>. After three months from the Original Issue Date, the holders of Series D Preferred Stock shall be
permitted to convert into common stock and sell shares subject to a limitation of 10% of the average daily trading volume of the Corporation&rsquo;s
common stock, calculated on a per-holder <FONT STYLE="letter-spacing: -0.1pt">basis.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 17.95pt 0 0.25in; text-align: justify; text-indent: 0.5in">8.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>No Impairment</U>. Except and to the extent as waived or consented to by the holder, or as otherwise provided herein, the Corporation
shall not by any action, including, without limitation, amending its Articles of Incorporation or Bylaws, or through any reorganization,
transfer of assets, consolidation, merger, dissolution, issue or sale of securities or any other voluntary action, avoid or seek to avoid
the observance or performance of any of the terms of the Series D Preferred Stock, but will at all times in good faith assist in the carrying
out of all such terms and in the taking of all such actions as may be necessary or <FONT STYLE="letter-spacing: -0.1pt">appropriate to
protect the rights of holders as set forth in this Certificate of Designations against impairment.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 18.2pt 0 0.25in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10.5pt">9.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10.5pt"><U>No Preemptive Rights</U>. No holder of the Series D Preferred Stock shall be entitled to rights
to subscribe for, purchase or receive any part of any new or additional shares of any class, whether now or hereinafter authorized, or
of bonds or debentures, or other evidences of indebtedness convertible into or exchangeable for shares of any class, but all such new
or additional shares of any class, or any bond, debentures or other evidences of indebtedness convertible into or exchangeable for shares,
may be issued and disposed of by the Board of Directors on such terms and for such consideration (to the extent permitted by law), and
to such person or persons as the Board of Directors in their absolute discretion may deem advisable.</FONT></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 18.15pt 0 0.25in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10.5pt">10.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10.5pt"><U>Vote to Change the Terms of or Issue Preferred Stock</U>. The affirmative vote at a meeting
duly called for such purpose or the written consent without a meeting, of the majority holders (in addition to any other corporate approvals
then required to effect such action), shall be required for any change to this Certificate of Designation or the Company's Articles of
Incorporation which would amend, alter, change or repeal any of the powers, designations, preferences and rights of the Series D Preferred
Stock.</FONT></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 17.85pt 0 0.25in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10.5pt">11.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10.5pt"><U>Lost or Stolen Certificates</U>. Upon receipt by the Company of evidence satisfactory to the
Company of the loss, theft, destruction or mutilation of any Preferred Stock Certificates representing the shares of Series D Preferred
Stock, and, in the case of loss, theft or destruction, of any indemnification undertaking by the holder to the Company and, in the case
of mutilation, upon surrender and cancellation of the Preferred Stock Certificate(s), the Company shall execute and deliver new preferred
stock certificate(s) of like tenor and date; <U>provided</U>, <U>however</U>, that the Company shall not be obligated to re-issue Preferred
Stock Certificates if the holder contemporaneously requests the Company to convert such shares of Series D Preferred Stock into Common
<FONT STYLE="letter-spacing: -0.1pt">Stock.</FONT></FONT></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 18.15pt 0 0.25in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10.5pt">12.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10.5pt"><U>Failure or Indulgence Not Waiver</U>. No failure or delay on the part of a holder of Series
D Preferred Stock in the exercise of any power, right or privilege hereunder shall operate as a waiver thereof, nor shall any single or
partial exercise of any such power, right or privilege preclude other or further exercise thereof or of any other right, power or privilege.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 11.8pt 0 0 0.75in"><FONT STYLE="font-size: 10.5pt">IN WITNESS WHEREOF the
undersigned has signed this Designation this 7</FONT><FONT STYLE="font-size: 7pt">th</FONT> <FONT STYLE="font-size: 10.5pt">day of July
<FONT STYLE="letter-spacing: -0.1pt">2025.</FONT></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 11.8pt 0 0 0.75in"><FONT STYLE="font-size: 10.5pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></FONT></P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 4pt 0 0 25.65pt"><FONT STYLE="font-size: 10.5pt"><B>IQSTEL <FONT STYLE="letter-spacing: -0.2pt">I</FONT></B></FONT><B><FONT STYLE="font-size: 8.5pt; letter-spacing: -0.2pt">NC</FONT></B><B><FONT STYLE="font-size: 10.5pt; letter-spacing: -0.2pt">.</FONT></B></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0 0 0 25.65pt"><FONT STYLE="letter-spacing: -0.25pt">By:</FONT>&#9;<U>/s/
Leandro <FONT STYLE="letter-spacing: -0.1pt">Iglesias</FONT></U></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0 0 0 25.65pt"><FONT STYLE="letter-spacing: -0.1pt"></FONT>Name: Leandro Iglesias</P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0 0 0 25.65pt">Title: CEO</P>

<P STYLE="font: 6.5pt/110% Arial, Helvetica, Sans-Serif; margin: 5.8pt 0 0 9.7pt; text-indent: 20.2pt; text-align: right">&nbsp;</P>

<P STYLE="font: 6.5pt/110% Arial, Helvetica, Sans-Serif; margin: 5.8pt 0 0 9.7pt; text-indent: 20.2pt; text-align: right"></P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 6.5pt/110% Arial, Helvetica, Sans-Serif; margin: 5.8pt 0 0 9.7pt; text-indent: 20.2pt; text-align: right"><FONT STYLE="color: #575757">&nbsp;</FONT></P>



<P STYLE="margin: 0; font-size: 9pt; text-indent: 6pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 13.2pt 0 0; text-align: center"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>3
<FILENAME>ex10_1.htm
<DESCRIPTION>DEBT EXCHANGE AGREEMENT WITH ADI FUNDING, LLC, DATED JUNE 30, 2025
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 3.9pt 0 0 148.3pt">&nbsp;</P>

<P STYLE="margin: 3.9pt 15pt 0; font: bold 11pt Times New Roman, Times, Serif; text-align: center"><U>DEBT EXCHANGE <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 48.95pt">THIS DEBT EXCHANGE
AGREEMENT (this &ldquo;<B>Agreement</B>&rdquo;) is entered into as of July 3, 2025 (the &ldquo;Effective Date&rdquo;) by and between IQSTEL
Inc., a Nevada corporation (the &ldquo;<U>Issuer</U>&rdquo;) and ADI Funding LLC., a Florida corporation (the &ldquo;<U>Creditor</U>&rdquo;).
The Creditor and the Issuer are occasionally referred to herein individually as a &ldquo;Party&rdquo; and collectively as the &ldquo;Parties.&rdquo;</P>

<P STYLE="margin: 12.65pt 15pt 0; font: bold 11pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><U>RECITALS</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 48.95pt">A.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Creditor is the beneficial owner of various secured loans made to the Issuer under standard promissory notes, that may be converted
at the maturity date if the parties agreed with, the aggregate amount of principal and accrued but unpaid interest, including all amounts
due through the date of this Agreement is two million one hundred fourteen thousand seven hundred seventy- one and 93/100 United States
dollars ($2,114,771.93) (collectively, the &ldquo;<B>Debt</B>&rdquo;). The Debt is listed in the attached <U>Exhibit A</U>;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 48.95pt">B.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The parties desire to cause the Debt to be repaid, and the obligations of the Issuer represented thereby to be cancelled, by exchanging
the Debt for shares of the Issuer&rsquo;s Amended and Restated Series D Preferred Stock (the &ldquo;<B>Series D Preferred Stock</B>&rdquo;).
The Certificate of Designation setting forth the terms, preferences, privileges, restrictions and limitations for the Series D Preferred
Stock is attached hereto as <U>Exhibit B</U>;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0; text-align: left; text-indent: 48.95pt">D.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor desires to acquire shares of the Series D Preferred Stock in exchange for the satisfaction and cancellation of the
Debt; and,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: left; text-indent: 48.95pt">E.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Issuer and the Creditor are entering into this Agreement to set forth the terms and conditions applicable to the exchange of
the Debt for the consideration stated herein;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0; text-indent: 48.95pt">NOW, THEREFORE, for good and valuable consideration,
the receipt of which is hereby acknowledged by the parties hereto, the parties hereby agree as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 15pt 0">&nbsp;</P>

<P STYLE="margin: 0 15pt; font: 11pt Times New Roman, Times, Serif; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">1</FONT></U></B></P>

<P STYLE="margin: 12.55pt 15pt 0; font: bold 11pt Times New Roman, Times, Serif; text-align: center">EXCHANGE OF STOCK AND DEBT
<FONT STYLE="letter-spacing: -0.1pt">SECURITIES</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.1pt 15pt 0; text-align: left; text-indent: -35.95pt">1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="letter-spacing: -0.1pt">Exchange.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor hereby agrees, subject to the terms and conditions set forth herein, to exchange the aggregate principal amount of
the Debt, together with all interest thereon accrued up to but not including the effective date of such exchange, for <B>22,131</B> shares
of the Issuer&rsquo;s Series D Preferred Stock, (the &ldquo;<B>Debt Exchange</B>&rdquo;). The number of shares of Series D Preferred Shares
to be issued shall be determined by dividing the Debt by the lowest End-of-Day Volume-Weighted Average Price (EDO VWAP) of Issuer&rsquo;s
common stock in the 10 trading days prior to the date of this Agreement less a 20% discount divided by 12.5. The Creditor agrees with
the terms, preferences, privileges, restrictions and limitations set forth in the Amended and Restated Certificate of Designation for
the Series D Preferred Stock in <U>Exhibit B</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Subject to the terms and conditions of this Agreement, the consummation of the Debt Exchange shall take place at a closing (the
&ldquo;<B>Closing</B>&rdquo;) at such time, date or place as the Parties hereto may mutually agree upon. At the Closing, the Creditor
shall deliver the Debt for cancellation and the Issuer shall deliver to the Creditor the aforementioned consideration for the Debt Exchange.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 15pt 0; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The consideration for the Debt Exchange will be issued in full satisfaction and payment of the Debt, and from and after the consummation
of the Debt Exchange the Debt shall represent solely the right to receive the consideration for the Debt Exchange. In the event that as
a result of the Debt Exchange, fractional shares of Series D Preferred Stock would be required to be issued, such fractional shares shall
be rounded up or down to the nearest whole share. The Issuer shall pay any documentary, stamp or similar issue or transfer tax due with
respect to the Debt <FONT STYLE="letter-spacing: -0.1pt">Exchange.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 15pt 0; text-align: justify; text-indent: 0in"><B>1.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Legend. </B>Any certificate or certificates representing the Series D Preferred Stock (or any part thereof) will bear the following
legend, together with any and all other legends as may be required pursuant to applicable law (and the Issuer may issue appropriate corresponding
stop transfer instructions to any transfer agent for any of such securities):</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 12.65pt 70pt 0pt; text-align: justify">&ldquo;The securities represented
by this certificate have not been registered under the Securities Act of 1933, as amended, or under any applicable state law and may not
be transferred, sold or otherwise disposed of unless registered under such act and applicable state laws or unless an exemption from the
registration requirements under such act or applicable state law requirements is available.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0.5in">Such legend and the
stop transfer instructions shall be removed and the Issuer shall issue a certificate representing such securities without such legend
to the holder thereof if (i) such securities are registered under the Securities Act of 1933, or (ii) if such securities are sold pursuant
to an exemption of the registration requirements of the Securities Act of 1933. In either case, the Creditor shall furnish to the Issuer
evidence to such effect that Issuer finds reasonably satisfactory which may include, without limitation, an opinion of counsel reasonably
acceptable to the Issuer (as to form and substance and counsel).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 15pt 0; text-align: justify; text-indent: 0in"><B>1.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Registration.</B> The Company will file a resale registration statement for all of the Common Shares underlying the Series D Preferred
Stock within 45 days from the signing of this Agreement, on a best-efforts basis.</P>

<P STYLE="margin: 12.55pt 15pt 0; font: 11pt Times New Roman, Times, Serif; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">2</FONT></U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0.05pt 15pt 0; font: bold 11pt Times New Roman, Times, Serif; text-align: center">REPRESENTATIONS AND WARRANTIES
OF THE <FONT STYLE="letter-spacing: -0.1pt">ISSUER</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">The Issuer hereby represents and warrants to the Creditor <FONT STYLE="letter-spacing: -0.1pt">that:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Corporate Status.</B> The Issuer is a corporation duly organized, validly existing and in good standing under the laws of the State
of Nevada and has all requisite corporate or other power and authority to carry on its business as now being conducted.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Capitalization.</B> The authorized capital stock of the Issuer consists of 3,750,000 shares of common stock, par value $0.001 per
share, and 1,200,000 shares of preferred stock, of which 3,498,829 shares of common stock are outstanding and 52,108 shares of preferred
stock are outstanding, consisting of 10,000 shares of Series A Preferred and 42,108 shares of Series B <FONT STYLE="letter-spacing: -0.1pt">Preferred.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0; text-align: justify; text-indent: 0in"><B>2.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Power and Authority; Binding Agreement.</B> The Issuer has the requisite corporate power and authority to execute and deliver,
and when the Certificate of Designation for the Series D</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify; text-indent: 0in">&nbsp;</P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 15pt 0; text-align: justify">Preferred Stock has been adopted and
filed with the Secretary of State of the State of Nevada, to perform its obligations under, this Agreement, and the Issuer has taken all
necessary corporate action to authorize the execution, delivery and performance of this Agreement and the consummation of the Debt Exchange.
This Agreement has been duly executed and delivered by the Issuer and, assuming the due authorization, execution and delivery by each
of the other parties hereto, constitutes the valid and binding agreement of the Issuer enforceable against the Issuer in accordance with
its terms.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 15pt 0; text-align: justify; text-indent: 0in"><B>2.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Non-Contravention. </B>The execution and delivery of this Agreement does not, and the consummation of the transactions contemplated
by this Agreement, and compliance with the provisions hereof, will not, conflict with, or result in any violation of, or default (with
or without notice or lapse of time, or both) under the Articles of Incorporation or By-laws of the Issuer. The execution and delivery
of this Agreement does not, and the consummation of the transactions contemplated by this Agreement and compliance with the provisions
hereof will not, conflict with, or result in any violation of, or default (with or without notice or lapse of time, or both) under, or
give rise to a right of termination, cancellation or acceleration of any obligation or loss of a benefit under, or result in the creation
of any lien or encumbrance upon any of the properties or assets of the Issuer or any of its subsidiaries under, (i) any loan or credit
agreement, note, bond, mortgage, indenture, lease or other agreement, obligation, instrument, permit, concession, franchise, license or
similar authorization applicable to the Issuer or any of its subsidiaries or their respective properties or assets or (ii) any judgment,
order, decree, statute, law, ordinance, rule or regulation applicable to the Issuer or any of its subsidiaries or their respective properties
or assets, other than any such conflicts, violations, defaults, rights, losses, liens or encumbrances that, individually or in the aggregate,
are not reasonably likely to have a material adverse effect on (x) the business condition of the Issuer and its subsidiaries taken as
a whole or (y) the ability of the Issuer to perform its obligations under this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>2.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Consents and Governmental Approvals.</B> No consent, approval, order or authorization of, action by or in respect of, or registration,
declaration or filing with, any federal, state, local or foreign government, any court, administrative, regulatory or other governmental
agency, commission, body or authority or any non-governmental self-regulatory agency, commission, body or authority is required by the
Issuer in connection with the execution and delivery of this Agreement by the Issuer or the consummation by the Issuer of the Debt Exchange
or the other transactions contemplated by this Agreement, except for the filing of the Certificate of Designation with the Secretary of
State of the State of Nevada, and such other consents, approvals, orders or authorizations the failure of which to be made or obtained,
individually or in the aggregate, is not reasonably likely to have a material adverse effect on the Issuer.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0; text-align: justify; text-indent: 0in"><B>2.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Valid Issuance.</B> When issued pursuant to this Agreement in connection with the Debt Exchange, the consideration for the Debt
Exchange will be duly authorized, validly issued, fully paid and nonassessable, and the Creditor will receive good title to such shares,
free and clear of any liens, claims, security interest or encumbrances.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 15pt 0">&nbsp;</P>

<P STYLE="margin: 0 15pt; font: 11pt Times New Roman, Times, Serif; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">3</FONT></U></B></P>

<P STYLE="margin: 12.55pt 15pt 0; font: bold 11pt Times New Roman, Times, Serif; text-align: center">REPRESENTATIONS AND WARRANTIES
OF THE <FONT STYLE="letter-spacing: -0.1pt">CREDITOR</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">The Creditor represents and warrants to the Issuer <FONT STYLE="letter-spacing: -0.2pt">that:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: left; text-indent: 0in"><B>3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Authority</B>. The Creditor has all requisite power and authority to execute and deliver, and perform its obligations under, this
Agreement. All acts required to be taken by the Creditor to enter into this Agreement and consummate the transactions contemplated
hereby have been properly taken.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: left; text-indent: 0in">&nbsp;</P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 15pt 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>3.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Title to the Debt</B>. The Creditor is the record and beneficial holder of the Debt and holds the Debt free and clear of all claims,
liens, security interests, title defects and objections or any other encumbrances of any kind or nature whatsoever. The Creditor represents
and warrants to the Issuer that the Debt has not been assigned to any other party.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 15pt 0; text-align: justify; text-indent: 0in"><B>3.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Investment Intent.</B> Creditor is acquiring the shares being delivered to Creditor under this Agreement for its own account and
with no present intention of distributing or selling any of them in violation of the Securities Act of 1933 or any applicable state securities
law. Creditor is aware that an investment in the Issuer is speculative and involves certain risks, including the possible loss of the
entire investment. Creditor has made an independent examination and investigation of an investment in the shares and the Issuer and has
depended on the advice of its legal and financial advisors and agrees that the Issuer will not be responsible in any way whatsoever for
the Creditor's decision to invest in the shares and the Issuer. Creditor (i) has adequate net worth and means of providing for its current
financial needs and possible personal contingencies, (ii) has no need for liquidity in this investment, and (iii) is able to bear the
economic risks of an investment in the shares for an indefinite period of time. Creditor (i) is able to fend for itself in the Debt Exchange;
(ii) has such knowledge and experience in business matters as to be capable of evaluating the merits and risks of its prospective investment
in the shares; and (iii) has the ability to bear the economic risks of its prospective investment and can afford the complete loss of
such investment. Creditor is representing and warranting that it is an &quot;accredited Creditor&quot; as that term is defined in Rule
501 of Regulation D of the Securities Act of 1933 Act. Creditor will not sell or otherwise dispose of any of such shares unless such sale
or other disposition has been registered or is exempt from registration under the Securities Act of 1933 and has been registered or qualified
or is exempt from registration or qualification under applicable state securities laws. Creditor understands that the shares it is acquiring
under this Agreement have not been registered under the Securities Act of 1933 by reason of their contemplated issuance in transactions
exempt from the registration and prospectus delivery requirements of the Securities Act of 1933 and that the reliance of the Issuer on
this exemption is predicated in part on these representations and warranties of Creditor. Creditor acknowledges and agrees that a restrictive
legend consistent with the foregoing has been or will be placed on the certificates for the shares and related stop transfer instructions
will be noted in the transfer records of the Issuer and/or its transfer agent for the shares, and that such Creditor will not be permitted
to sell, transfer or assign any of the shares acquired hereunder until such shares are registered or an exemption from the registration
and prospectus delivery requirements of the Securities Act of 1933 is available.</P>

<P STYLE="margin: 12.6pt 15pt 0; font: 11pt Times New Roman, Times, Serif; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">4</FONT></U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0.05pt 15pt 0; font: bold 11pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">CONDITIONS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>4.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Issuer&rsquo;s Conditions.</B> The obligations of the Issuer to consummate the transactions contemplated by this Agreement shall
be subject to fulfillment of the following conditions on or prior to the date of Closing:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: left; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The representations and warranties of the Creditor set forth in Article 3 shall be true and correct on and as of the date of Closing.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0; text-align: left; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>All proceedings, corporate or otherwise, required to be taken by the Creditor on or prior to the date of Closing in connection
with this Agreement, and the Debt Exchange</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify; text-indent: 0in">&nbsp;</P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 15pt 0; text-align: justify">contemplated hereby, shall have been
duly and validly taken, and all necessary consents, approvals or authorizations required to be obtained by the Creditor on or prior to
the Closing shall have been <FONT STYLE="letter-spacing: -0.1pt">obtained.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: left; text-indent: -35.95pt">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor shall have delivered the Debt to the Issuer for <FONT STYLE="letter-spacing: -0.1pt">cancellation.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.55pt 15pt 0; text-align: justify; text-indent: 0.5in">(d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor shall have delivered to the Issuer such other documents, certificates or other information as the Issuer or its counsel
may reasonably request.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0.5in">(e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Issuer hereby agrees that it shall cause its attorney, at the Creditor&rsquo;s cost, to render any opinion letter requested
by the Creditor to remove any and all restrictive legends from any common stock from conversion of the preferred shares, due to Creditor
per the terms of this Agreement (the &ldquo;Opinion Letter&rdquo;). The Opinion Letter shall be issued to Creditor as required and requested
by Creditor to be able to deposit any common stock from the conversion of the preferred shares into common stock, at Creditor&rsquo;s
broker of choice.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>4.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Creditor&rsquo;s Conditions. </B>The obligations of the Creditor to consummate the transaction contemplated by this Agreement shall
be subject to fulfillment of the following conditions on or prior to the date of Closing:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The representations and warranties of the Issuer set forth in Article 2 shall be true and correct on and as of the date of Closing.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>All proceedings, corporate or otherwise required to be taken by the Issuer on or prior to the date of Closing in connection with
this Agreement, and the Debt Exchange contemplated hereby, shall have been duly and validly taken, and all necessary consents, approvals
or authorizations required to be obtained by the Issuer on or prior to the Closing shall have been <FONT STYLE="letter-spacing: -0.1pt">obtained.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Issuer shall have issued and delivered, or cause to be issued and delivered, to the Creditor, stock certificates, registered
in the name of the Creditor, representing duly authorized, validly issued, fully paid and non-assessable Series D Preferred Stock.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt">&nbsp;</P>

<P STYLE="margin: 0.05pt 15pt 0; font: 11pt Times New Roman, Times, Serif; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">5</FONT></U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0 15pt; font: bold 11pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">MISCELLANEOUS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.55pt 15pt 0; text-align: justify; text-indent: 0in"><B>5.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Headings</B>. The headings in this Agreement are for purposes of reference only and are not to be considered in construing this
Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>5.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Counterparts</B>. This Agreement may be executed in any number of counterparts, each of which when so executed and delivered constitutes
an original and all together shall constitute one <FONT STYLE="letter-spacing: -0.1pt">Agreement.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.55pt 15pt 0; text-align: justify; text-indent: 0in"><B>5.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Enforceability</B>. If any term or provision of this Agreement, or the application thereof to any person or circumstance, is,
to any extent, invalid or unenforceable, the remaining terms and provisions of this Agreement or application to other Persons and circumstances
are not invalidated thereby, and each term and provision hereof is to be construed with all other remaining terms and provisions hereof
to effect the intent of the parties hereto to the fullest extent permitted by law.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify; text-indent: 0in">&nbsp;</P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 15pt 0; text-align: justify; text-indent: 0in"><B>5.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Law Governing</B>. This Agreement is to be construed and enforced in accordance with and shall be governed by the laws of the State
of Nevada applicable to contracts executed in and to be fully performed in that state.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 15pt 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify; text-indent: 0in"><B>5.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Confidentiality.</B> Until the Issuer makes a press release or other public announcement about the Exchange, the Creditor will
maintain the confidentiality of the Debt Exchange and the terms of the Debt Exchange.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 15pt 0; text-indent: 24.45pt"><B>IN WITNESS WHEREOF, </B>the parties
have caused this Agreement to be duly executed and delivered as of the day and year first above written.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Dated: July 3, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT>&#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"></P>

<P STYLE="font:  11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 233.95pt; text-align: left">&ldquo;Issuer"</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 233.95pt; text-align: left">IQSTEL <FONT STYLE="letter-spacing: -0.2pt">Inc.,</FONT></P>

<P STYLE="font:  11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 233.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;a
Nevada Corporation</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 233.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font:  11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 233.95pt; text-align: left"><U>By: /s/ <FONT STYLE="letter-spacing: -0.2pt">Leandro
Iglesias</FONT></U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 233.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">Name:
Leandro Iglesies&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 233.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">Title
Chief Executive Officer&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/12.6pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 17.95pt">Dated: July 3, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT></P>

<P STYLE="font:  11pt/12.6pt Times New Roman, Times, Serif; margin: 0 0 0 233.95pt; text-align: left">&ldquo;Creditor&rdquo;</P>

<P STYLE="font: bold 11pt/12.6pt Times New Roman, Times, Serif; margin: 0 0 0 233.95pt; text-align: left">ADI Funding <FONT STYLE="letter-spacing: -0.2pt">LLC.</FONT></P>

<P STYLE="font: 11pt/12.6pt Times New Roman, Times, Serif; margin: 0 0 0 233.95pt">a
Florida <FONT STYLE="letter-spacing: -0.1pt">corporation</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 132.05pt 0 233.95pt"><FONT STYLE="letter-spacing: -0.2pt"><U>By:</U></FONT><U>
/s/ Ariella Basdeo</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 132.05pt 0 233.95pt">Name: Ariella Basdeo</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 233.95pt">Title: Managing <FONT STYLE="letter-spacing: -0.1pt">Member</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 233.95pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"><B><I>Exhibit <FONT STYLE="letter-spacing: -0.5pt">A</FONT></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 100pt 0pt 0pt"><B><I><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balance
    as of 7/3/2025</B></FONT></I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 11pt; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: left">Note Holder</TD><TD STYLE="text-align: center; font-size: 11pt; color: #2F2F2F">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 11pt; color: #2F2F2F; text-align: center"><P STYLE="font: 8.5pt/9.7pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; color: #2F2F2F"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt"><B>Principal</B></FONT></P> <P STYLE="font: 8.5pt/9.45pt Times New Roman, Times, Serif; margin-top: 1.5pt; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt"><B>Amount</B></FONT></P></TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Funding Date</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Maturity date</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Principal</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Interests</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Total</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 23%; color: #2F2F2F; text-align: left">ADI Funding LLC</TD><TD STYLE="width: 1%; color: #424242">&nbsp;</TD>
    <TD STYLE="width: 1%; color: #424242; text-align: center">$</TD><TD STYLE="width: 10%; color: #424242; text-align: center">526,315.79</TD><TD STYLE="width: 1%; color: #424242; text-align: center">&nbsp;</TD><TD STYLE="width: 2%; color: #2F2F2F">&nbsp;</TD>
    <TD STYLE="width: 10%; color: #2F2F2F; text-align: center; padding-left: 0.8pt">6/5/2025</TD><TD STYLE="width: 2%; color: #2F2F2F">&nbsp;</TD>
    <TD STYLE="width: 10%; color: #2F2F2F; text-align: center; padding-left: 2.5pt">1/16/2026</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">526,315.79</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">9,824.56</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">536,140.35</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="color: #2F2F2F; text-align: left">ADI Funding LLC</TD><TD STYLE="color: #424242">&nbsp;</TD>
    <TD STYLE="color: #424242; text-align: center">$</TD><TD STYLE="color: #424242; text-align: center">768,421.05</TD><TD STYLE="color: #424242; text-align: center">&nbsp;</TD><TD STYLE="color: #2F2F2F">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-left: 0.8pt">6/9/2025</TD><TD STYLE="color: #2F2F2F">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-left: 2.5pt">1/20/2026</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">768,421.05</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">12,294.74</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">780,715.79</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="color: #2F2F2F; text-align: left; padding-bottom: 1pt">ADI Funding LLC</TD><TD STYLE="color: #2F2F2F; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center">$</TD><TD STYLE="color: #2F2F2F; text-align: center; padding-bottom: 1pt; padding-left: 0.8pt">794,736.84</TD><TD STYLE="padding-bottom: 1pt; color: #2F2F2F; text-align: center">&nbsp;</TD><TD STYLE="color: #2F2F2F; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-bottom: 1pt; padding-left: 0.8pt">6/27/2025</TD><TD STYLE="color: #2F2F2F; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-bottom: 1pt; padding-left: 2.5pt">2/4/2026</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">794,736.84</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3,178.95</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">797,915.79</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt; text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,089,473.68</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">25,298.25</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,114,771.93</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 1.05pt 10pt 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0 0pt 0pt 15pt">Lowest EDO VWAP for the period June 13 to June 27 = $9.5559
(June 20, 2025)</P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0 0pt 0pt 15pt">Conversion price = $9.5559 x 80% = $7.6447</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0pt 0pt 15pt">Preferred Serie D shares to be issued: $2,114,771.93
/ $7.6447 / 12.5 = <FONT STYLE="letter-spacing: -0.1pt">22,131</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0pt 0pt 15pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"><B><I>Exhibit <FONT STYLE="letter-spacing: -0.5pt">B</FONT></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Certificate of Designation for
Series D Preferred <FONT STYLE="letter-spacing: -0.2pt">Stock</FONT></B></P>

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

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0 10pt 0pt">See exhibit 3.1</P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 25.05pt"></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 25.05pt"></P>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 25.05pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.2
<SEQUENCE>4
<FILENAME>ex10_2.htm
<DESCRIPTION>DEBT EXCHANGE AGREEMENT WITH M2B FUNDING CORP., DATED JUNE 30, 2025
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 3.9pt 0 0 166.3pt">&nbsp;</P>

<P STYLE="text-align: center; font: bold 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0"><U>DEBT EXCHANGE <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.45pt 0 0.5in; text-align: justify; text-indent: 48.95pt">THIS DEBT EXCHANGE
AGREEMENT (this &ldquo;<B>Agreement</B>&rdquo;) is entered into as of July 3, 2025 (the &ldquo;Effective Date&rdquo;) by and between IQSTEL
Inc., a Nevada corporation (the &ldquo;<U>Issuer</U>&rdquo;) and M2B Funding Corp., a Florida corporation (the &ldquo;<U>Creditor</U>&rdquo;).
The Creditor and the Issuer are occasionally referred to herein individually as a &ldquo;Party&rdquo; and collectively as the &ldquo;Parties.&rdquo;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 12.65pt; margin-bottom: 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><U>RECITALS</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.5pt 0 0.5in; text-align: justify; text-indent: 48.95pt">A.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Creditor is the beneficial owner of various secured loans made to the Issuer under standard promissory notes, that may be converted
at the maturity date if the parties agreed with, the aggregate amount of principal and accrued but unpaid interest, including all amounts
due through the date of this Agreement is one million four hundred thirty-one thousand three hundred sixty four and 80/100 United States
dollars ($1,431,364.80) (collectively, the &ldquo;<B>Debt</B>&rdquo;). The Debt is listed in the attached <U>Exhibit A</U>;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.95pt 0 0.5in; text-align: justify; text-indent: 48.95pt">B.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The parties desire to cause the Debt to be repaid, and the obligations of the Issuer represented thereby to be cancelled, by exchanging
the Debt for shares of the Issuer&rsquo;s Amended and Restated Series D Preferred Stock (the &ldquo;<B>Series D Preferred Stock</B>&rdquo;).
The Certificate of Designation setting forth the terms, preferences, privileges, restrictions and limitations for the Series D Preferred
Stock is attached hereto as <U>Exhibit B</U>;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 72.2pt 0 0.5in; text-align: left; text-indent: 48.95pt">D.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor desires to acquire shares of the Series D Preferred Stock in exchange for the satisfaction and cancellation of the
Debt; and,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.2pt 0 0.5in; text-align: left; text-indent: 48.95pt">E.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Issuer and the Creditor are entering into this Agreement to set forth the terms and conditions applicable to the exchange of
the Debt for the consideration stated herein;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 65.8pt 0 0.5in; text-indent: 48.95pt">NOW, THEREFORE, for good and
valuable consideration, the receipt of which is hereby acknowledged by the parties hereto, the parties hereby agree as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">1</FONT></U></B></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; text-align: center; margin-top: 12.55pt; margin-bottom: 0">EXCHANGE OF STOCK AND DEBT <FONT STYLE="letter-spacing: -0.1pt">SECURITIES</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.1pt 0 0 71.95pt; text-align: left; text-indent: -35.95pt">1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="letter-spacing: -0.1pt">Exchange.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.7pt 0 0.5in; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor hereby agrees, subject to the terms and conditions set forth herein, to exchange the aggregate principal amount of
the Debt, together with all interest thereon accrued up to but not including the effective date of such exchange, for <B>14,979 </B>shares
of the Issuer&rsquo;s Series D Preferred Stock, (the &ldquo;<B>Debt Exchange</B>&rdquo;). The number of shares of Series D Preferred Shares
to be issued shall be determined by dividing the Debt by the lowest End-of-Day Volume-Weighted Average Price (EDO VWAP) of Issuer&rsquo;s
common stock in the 10 trading days prior to the date of this Agreement less a 20% discount divided by 12.5. The Creditor agrees with
the terms, preferences, privileges, restrictions and limitations set forth in the Amended and Restated Certificate of Designation for
the Series D Preferred Stock in <U>Exhibit B</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.95pt 0 0.5in; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Subject to the terms and conditions of this Agreement, the consummation of the Debt Exchange shall take place at a closing (the
&ldquo;<B>Closing</B>&rdquo;) at such time, date or place as the Parties hereto may mutually agree upon. At the Closing, the Creditor
shall deliver the Debt for cancellation and the Issuer shall deliver to the Creditor the aforementioned consideration for the Debt Exchange.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.95pt 0 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 72.3pt 0 0.5in; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The consideration for the Debt Exchange will be issued in full satisfaction and payment of the Debt, and from and after the consummation
of the Debt Exchange the Debt shall represent solely the right to receive the consideration for the Debt Exchange. In the event that as
a result of the Debt Exchange, fractional shares of Series D Preferred Stock would be required to be issued, such fractional shares shall
be rounded up or down to the nearest whole share. The Issuer shall pay any documentary, stamp or similar issue or transfer tax due with
respect to the Debt <FONT STYLE="letter-spacing: -0.1pt">Exchange.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 72.1pt 0 0.5in; text-align: justify; text-indent: 0in"><B>1.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Legend. </B>Any certificate or certificates representing the Series D Preferred Stock (or any part thereof) will bear the following
legend, together with any and all other legends as may be required pursuant to applicable law (and the Issuer may issue appropriate corresponding
stop transfer instructions to any transfer agent for any of such securities):</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 12.65pt 143.95pt 0 108.8pt; text-align: justify">&ldquo;The securities
represented by this certificate have not been registered under the Securities Act of 1933, as amended, or under any applicable state law
and may not be transferred, sold or otherwise disposed of unless registered under such act and applicable state laws or unless an exemption
from the registration requirements under such act or applicable state law requirements is available.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.3pt 0 0.5in; text-align: justify; text-indent: 0.5in">Such legend and
the stop transfer instructions shall be removed and the Issuer shall issue a certificate representing such securities without such legend
to the holder thereof if (i) such securities are registered under the Securities Act of 1933, or (ii) if such securities are sold pursuant
to an exemption of the registration requirements of the Securities Act of 1933. In either case, the Creditor shall furnish to the Issuer
evidence to such effect that Issuer finds reasonably satisfactory which may include, without limitation, an opinion of counsel reasonably
acceptable to the Issuer (as to form and substance and counsel).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 72.2pt 0 0.5in; text-align: justify; text-indent: 0in"><B>1.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Registration.</B> The Company will file a resale registration statement for all of the Common Shares underlying the Series D Preferred
Stock within 45 days from the signing of this Agreement, on a best-efforts basis.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 12.55pt; margin-bottom: 0; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">2</FONT></U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="text-align: center; font: bold 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0">REPRESENTATIONS AND WARRANTIES OF THE <FONT STYLE="letter-spacing: -0.1pt">ISSUER</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">The Issuer hereby represents and warrants to the Creditor <FONT STYLE="letter-spacing: -0.1pt">that:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.2pt 0 0.5in; text-align: justify; text-indent: 0in"><B>2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Corporate Status.</B> The Issuer is a corporation duly organized, validly existing and in good standing under the laws of the State
of Nevada and has all requisite corporate or other power and authority to carry on its business as now being conducted.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.2pt 0 0.5in; text-align: justify; text-indent: 0in"><B>2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Capitalization. </B>The authorized capital stock of the Issuer consists of 3,750,000 shares of common stock, par value $0.001 per
share, and 1,200,000 shares of preferred stock, of which 3,498,829 shares of common stock are outstanding and 52,108 shares of preferred
stock are outstanding, consisting of 10,000 shares of Series A Preferred and 42,108 shares of Series B <FONT STYLE="letter-spacing: -0.1pt">Preferred.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 1in 0 0.5in; text-align: justify; text-indent: 0in"><B>2.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Power and Authority; Binding Agreement.</B> The Issuer has the requisite corporate power and authority to execute and deliver,
and when the Certificate of Designation for the Series D</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 1in 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 72.1pt 0 0.5in; text-align: justify">Preferred Stock has been adopted
and filed with the Secretary of State of the State of Nevada, to perform its obligations under, this Agreement, and the Issuer has taken
all necessary corporate action to authorize the execution, delivery and performance of this Agreement and the consummation of the Debt
Exchange. This Agreement has been duly executed and delivered by the Issuer and, assuming the due authorization, execution and delivery
by each of the other parties hereto, constitutes the valid and binding agreement of the Issuer enforceable against the Issuer in accordance
with its terms.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 72.1pt 0 0.5in; text-align: justify; text-indent: 0in"><B>2.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Non-Contravention. </B>The execution and delivery of this Agreement does not, and the consummation of the transactions contemplated
by this Agreement, and compliance with the provisions hereof, will not, conflict with, or result in any violation of, or default (with
or without notice or lapse of time, or both) under the Articles of Incorporation or By-laws of the Issuer. The execution and delivery
of this Agreement does not, and the consummation of the transactions contemplated by this Agreement and compliance with the provisions
hereof will not, conflict with, or result in any violation of, or default (with or without notice or lapse of time, or both) under, or
give rise to a right of termination, cancellation or acceleration of any obligation or loss of a benefit under, or result in the creation
of any lien or encumbrance upon any of the properties or assets of the Issuer or any of its subsidiaries under, (i) any loan or credit
agreement, note, bond, mortgage, indenture, lease or other agreement, obligation, instrument, permit, concession, franchise, license or
similar authorization applicable to the Issuer or any of its subsidiaries or their respective properties or assets or (ii) any judgment,
order, decree, statute, law, ordinance, rule or regulation applicable to the Issuer or any of its subsidiaries or their respective properties
or assets, other than any such conflicts, violations, defaults, rights, losses, liens or encumbrances that, individually or in the aggregate,
are not reasonably likely to have a material adverse effect on (x) the business condition of the Issuer and its subsidiaries taken as
a whole or (y) the ability of the Issuer to perform its obligations under this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 71.95pt 0 0.5in; text-align: justify; text-indent: 0in"><B>2.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Consents and Governmental Approvals.</B> No consent, approval, order or authorization of, action by or in respect of, or registration,
declaration or filing with, any federal, state, local or foreign government, any court, administrative, regulatory or other governmental
agency, commission, body or authority or any non-governmental self-regulatory agency, commission, body or authority is required by the
Issuer in connection with the execution and delivery of this Agreement by the Issuer or the consummation by the Issuer of the Debt Exchange
or the other transactions contemplated by this Agreement, except for the filing of the Certificate of Designation with the Secretary of
State of the State of Nevada, and such other consents, approvals, orders or authorizations the failure of which to be made or obtained,
individually or in the aggregate, is not reasonably likely to have a material adverse effect on the Issuer.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 72.2pt 0 0.5in; text-align: justify; text-indent: 0in"><B>2.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Valid Issuance.</B> When issued pursuant to this Agreement in connection with the Debt Exchange, the consideration for the Debt
Exchange will be duly authorized, validly issued, fully paid and nonassessable, and the Creditor will receive good title to such shares,
free and clear of any liens, claims, security interest or encumbrances.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 10pt; font: 11pt Times New Roman, Times, Serif; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">3</FONT></U></B></P>

<P STYLE="text-align: center; font: bold 11pt Times New Roman, Times, Serif; margin-top: 12.55pt; margin-bottom: 0">REPRESENTATIONS AND WARRANTIES OF THE <FONT STYLE="letter-spacing: -0.1pt">CREDITOR</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 1in">The Creditor represents and warrants to the Issuer <FONT STYLE="letter-spacing: -0.2pt">that:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.15pt 0 0.5in; text-align: left; text-indent: 0in"><B>3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Authority</B>. The Creditor has all requisite power and authority to execute and deliver, and perform its obligations under, this
Agreement. All acts required to be taken by the Creditor to enter into this Agreement and consummate the transactions
contemplated hereby have been properly taken.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.15pt 0 0.5in; text-align: left; text-indent: 0in">&nbsp;</P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 65.8pt 0 0.5in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.1pt 0 0.5in; text-align: justify; text-indent: 0in"><B>3.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Title to the Debt</B>. The Creditor is the record and beneficial holder of the Debt and holds the Debt free and clear of all claims,
liens, security interests, title defects and objections or any other encumbrances of any kind or nature whatsoever. The Creditor represents
and warrants to the Issuer that the Debt has not been assigned to any other party.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.65pt 72.1pt 0 0.5in; text-align: justify; text-indent: 0in"><B>3.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Investment Intent.</B> Creditor is acquiring the shares being delivered to Creditor under this Agreement for its own account and
with no present intention of distributing or selling any of them in violation of the Securities Act of 1933 or any applicable state securities
law. Creditor is aware that an investment in the Issuer is speculative and involves certain risks, including the possible loss of the
entire investment. Creditor has made an independent examination and investigation of an investment in the shares and the Issuer and has
depended on the advice of its legal and financial advisors and agrees that the Issuer will not be responsible in any way whatsoever for
the Creditor's decision to invest in the shares and the Issuer. Creditor (i) has adequate net worth and means of providing for its current
financial needs and possible personal contingencies, (ii) has no need for liquidity in this investment, and (iii) is able to bear the
economic risks of an investment in the shares for an indefinite period of time. Creditor (i) is able to fend for itself in the Debt Exchange;
(ii) has such knowledge and experience in business matters as to be capable of evaluating the merits and risks of its prospective investment
in the shares; and (iii) has the ability to bear the economic risks of its prospective investment and can afford the complete loss of
such investment. Creditor is representing and warranting that it is an &quot;accredited Creditor&quot; as that term is defined in Rule
501 of Regulation D of the Securities Act of 1933 Act. Creditor will not sell or otherwise dispose of any of such shares unless such sale
or other disposition has been registered or is exempt from registration under the Securities Act of 1933 and has been registered or qualified
or is exempt from registration or qualification under applicable state securities laws. Creditor understands that the shares it is acquiring
under this Agreement have not been registered under the Securities Act of 1933 by reason of their contemplated issuance in transactions
exempt from the registration and prospectus delivery requirements of the Securities Act of 1933 and that the reliance of the Issuer on
this exemption is predicated in part on these representations and warranties of Creditor. Creditor acknowledges and agrees that a restrictive
legend consistent with the foregoing has been or will be placed on the certificates for the shares and related stop transfer instructions
will be noted in the transfer records of the Issuer and/or its transfer agent for the shares, and that such Creditor will not be permitted
to sell, transfer or assign any of the shares acquired hereunder until such shares are registered or an exemption from the registration
and prospectus delivery requirements of the Securities Act of 1933 is available.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 12.6pt; margin-bottom: 0; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">4</FONT></U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">CONDITIONS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.05pt 0 0.5in; text-align: justify; text-indent: 0in"><B>4.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Issuer&rsquo;s Conditions. </B>The obligations of the Issuer to consummate the transactions contemplated by this Agreement shall
be subject to fulfillment of the following conditions on or prior to the date of Closing:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.25pt 0 0.5in; text-align: left; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The representations and warranties of the Creditor set forth in Article 3 shall be true and correct on and as of the date of Closing.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 72.2pt 0 0.5in; text-align: left; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>All proceedings, corporate or otherwise, required to be taken by the Creditor on or prior to the date of Closing in connection
with this Agreement, and the Debt Exchange</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 72.2pt 0pt 0.5in; text-align: left; text-indent: 0.5in">&nbsp;</P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 72.3pt 0 0.5in; text-align: justify">contemplated hereby, shall have
been duly and validly taken, and all necessary consents, approvals or authorizations required to be obtained by the Creditor on or prior
to the Closing shall have been <FONT STYLE="letter-spacing: -0.1pt">obtained.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 107.95pt; text-align: left; text-indent: -35.95pt">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor shall have delivered the Debt to the Issuer for <FONT STYLE="letter-spacing: -0.1pt">cancellation.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.55pt 72.15pt 0 0.5in; text-align: justify; text-indent: 0.5in">(d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Creditor shall have delivered to the Issuer such other documents, certificates or other information as the Issuer or its counsel
may reasonably request.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.25pt 0 0.5in; text-align: justify; text-indent: 0.5in">(e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Issuer hereby agrees that it shall cause its attorney, at the Creditor&rsquo;s cost, to render any opinion letter requested
by the Creditor to remove any and all restrictive legends from any common stock from conversion of the preferred shares, due to Creditor
per the terms of this Agreement (the &ldquo;Opinion Letter&rdquo;). The Opinion Letter shall be issued to Creditor as required and requested
by Creditor to be able to deposit any common stock from the conversion of the preferred shares into common stock, at Creditor&rsquo;s
broker of choice.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.1pt 0 0.5in; text-align: justify; text-indent: 0in"><B>4.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Creditor&rsquo;s Conditions. </B>The obligations of the Creditor to consummate the transaction contemplated by this Agreement shall
be subject to fulfillment of the following conditions on or prior to the date of Closing:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.3pt 0 0.5in; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The representations and warranties of the Issuer set forth in Article 2 shall be true and correct on and as of the date of Closing.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.25pt 0 0.5in; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>All proceedings, corporate or otherwise required to be taken by the Issuer on or prior to the date of Closing in connection with
this Agreement, and the Debt Exchange contemplated hereby, shall have been duly and validly taken, and all necessary consents, approvals
or authorizations required to be obtained by the Issuer on or prior to the Closing shall have been <FONT STYLE="letter-spacing: -0.1pt">obtained.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 72.15pt 0 0.5in; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The Issuer shall have issued and delivered, or cause to be issued and delivered, to the Creditor, stock certificates, registered
in the name of the Creditor, representing duly authorized, validly issued, fully paid and non-assessable Series D Preferred Stock.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center"><B><U>Article <FONT STYLE="letter-spacing: -0.5pt">5</FONT></U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">MISCELLANEOUS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.55pt 72.15pt 0 0.5in; text-align: justify; text-indent: 0in"><B>5.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Headings</B>. The headings in this Agreement are for purposes of reference only and are not to be considered in construing this
Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.1pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.2pt 0 0.5in; text-align: justify; text-indent: 0in"><B>5.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Counterparts</B>. This Agreement may be executed in any number of counterparts, each of which when so executed and delivered constitutes
an original and all together shall constitute one <FONT STYLE="letter-spacing: -0.1pt">Agreement.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.55pt 72.15pt 0 0.5in; text-align: justify; text-indent: 0in"><B>5.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Enforceability</B>. If any term or provision of this Agreement, or the application thereof to any person or circumstance, is, to
any extent, invalid or unenforceable, the remaining terms and provisions of this Agreement or application to other Persons and circumstances
are not invalidated thereby, and each term and provision hereof is to be construed with all other remaining terms and provisions hereof
to effect the intent of the parties hereto to the fullest extent permitted by law.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 72.15pt 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 72.15pt 0pt 0.5in; text-align: justify; text-indent: 0in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.9pt 72.15pt 0 0.5in; text-align: justify; text-indent: 0in"><B>5.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Law Governing</B>. This Agreement is to be construed and enforced in accordance with and shall be governed by the laws of the State
of Nevada applicable to contracts executed in and to be fully performed in that state.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 72.3pt 0 0.5in; text-align: justify; text-indent: 0in"><B>5.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Confidentiality.</B> Until the Issuer makes a press release or other public announcement about the Exchange, the Creditor will
maintain the confidentiality of the Debt Exchange and the terms of the Debt Exchange.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.6pt 75.55pt 0 0.5in; text-indent: 24.45pt"><B>IN WITNESS WHEREOF, </B>the
parties have caused this Agreement to be duly executed and delivered as of the day and year first above written.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0pt 0pt 40pt; text-indent: 0pt; text-align: left"><FONT STYLE="font-size: 11pt">Dated:
July 3, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT>&#9;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left">&ldquo;Issuer&rdquo;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left">IQSTEL <FONT STYLE="letter-spacing: -0.2pt">Inc.,</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">a
Nevada corporation&nbsp;</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt"></FONT></P>

<P STYLE="font:  11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt"><U>By:
/s/ Leandro Igleasias</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">Leandro
Iglesias</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="font-size: 11pt; letter-spacing: -0.2pt">Title:
Chief Executive Officer</FONT></P>

<P STYLE="margin: 0.05pt 0pt 0pt 40pt; text-indent: 0pt; text-align: left"><FONT STYLE="font-size: 11pt; letter-spacing: -0.2pt">&nbsp;Dated:
July 3, 2025</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left">&ldquo;Creditor&rdquo;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">M2B
Funding Corp.&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 251.95pt; text-align: left"><FONT STYLE="letter-spacing: -0.2pt">a
Florida Corporation&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: bold 11pt/12.6pt Times New Roman, Times, Serif; margin: 0 87.75pt 0 147.35pt; text-align: center"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 251.95pt"><FONT STYLE="letter-spacing: -0.2pt">By:</FONT><U>
/s/ Daniel Kordash</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 251.95pt">Name: Daniel Kordash</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 251.95pt">Title: <FONT STYLE="letter-spacing: -0.1pt">President</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 251.95pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"><B><I>Exhibit <FONT STYLE="letter-spacing: -0.5pt">A</FONT></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 100pt 0pt 0pt; text-align: right"><B><I><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balance
    as of 7/3/2025</B></FONT></I></B></P>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"></P>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"><TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 11pt; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: left">Note Holder</TD>
    <TD COLSPAN="3" STYLE="font-size: 11pt; color: #2F2F2F; text-align: center"><P STYLE="font: 8.5pt/9.7pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; color: #2F2F2F"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt"><B>Principal</B></FONT></P> <P STYLE="font: 8.5pt/9.45pt Times New Roman, Times, Serif; margin-top: 1.5pt; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt"><B>Amount</B></FONT></P></TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Funding Date</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Maturity date</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Principal</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Interests</TD><TD STYLE="text-align: center; color: #2F2F2F; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="color: #2F2F2F; font-weight: bold; text-align: center">Total</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="color: #2F2F2F; text-align: left; width: 24%">M2B Funding Corp</TD>
    <TD STYLE="color: #424242; text-align: left; width: 1%">$</TD><TD STYLE="color: #424242; text-align: right; width: 10%">543,478.25</TD><TD STYLE="color: #424242; text-align: left; width: 1%">&nbsp;</TD><TD STYLE="color: #2F2F2F; width: 2%">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-left: 0.8pt; width: 10%">1/15/2025</TD><TD STYLE="color: #2F2F2F; width: 2%">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-left: 2.5pt; width: 10%">1/15/2026</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">$</TD><TD STYLE="text-align: right; width: 10%">543,478.25</TD><TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">$</TD><TD STYLE="text-align: right; width: 10%">50,362.32</TD><TD STYLE="text-align: left; width: 1%">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">$</TD><TD STYLE="text-align: right; width: 10%">593,840.57</TD><TD STYLE="text-align: left; width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="color: #2F2F2F; text-align: left">M2B Funding Corp</TD>
    <TD STYLE="color: #424242; text-align: left">$</TD><TD STYLE="color: #424242; text-align: right">269,473.69</TD><TD STYLE="color: #424242; text-align: left">&nbsp;</TD><TD STYLE="color: #2F2F2F">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-left: 0.8pt">4/24/2025</TD><TD STYLE="color: #2F2F2F">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-left: 2.5pt">12/5/2026</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">269,473.69</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">12,575.44</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">282,049.13</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="color: #2F2F2F; text-align: left; padding-bottom: 1pt">M2B Funding Corp</TD>
    <TD STYLE="color: #2F2F2F; text-align: left; padding-left: 0.8pt">$</TD><TD STYLE="color: #2F2F2F; text-align: right; padding-left: 0.8pt">269,473.69</TD><TD STYLE="padding-bottom: 1pt; color: #2F2F2F; text-align: left">&nbsp;</TD><TD STYLE="color: #2F2F2F; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-bottom: 1pt; padding-left: 0.8pt">5/9/2025</TD><TD STYLE="color: #2F2F2F; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-bottom: 1pt; padding-left: 2.5pt">12/20/2025</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">269,473.69</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">9,880.70</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">279,354.39</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="color: #2F2F2F; text-align: left; padding-bottom: 1pt">M2B Funding Corp</TD>
    <TD STYLE="color: #2F2F2F; text-align: left; padding-left: 0.8pt">$</TD><TD STYLE="color: #2F2F2F; text-align: right; padding-left: 0.8pt">269,473.69</TD><TD STYLE="padding-bottom: 1pt; color: #2F2F2F; text-align: left">&nbsp;</TD><TD STYLE="color: #2F2F2F; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-bottom: 1pt; padding-left: 0.8pt">5/27/2025</TD><TD STYLE="color: #2F2F2F; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="color: #2F2F2F; text-align: center; padding-bottom: 1pt; padding-left: 2.5pt">1/7/2026</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">269,473.69</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">6,647.02</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">276,120.71</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt; text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,351,899.32</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">79,465.48</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,431,364.80</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt/100% Times New Roman, Times, Serif; margin: 0pt 10pt 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0.05pt 10pt 0pt 0.5in">Lowest EDO VWAP for the period June 13 to June
27 = $9.5559 (June 20, 2025)</P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0.05pt 10pt 0pt 0.5in">Conversion price = $9.5559 x 80% = $7.6447</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 10pt 0pt 0.5in">Preferred Serie D shares to be issued: $1,431,364.80 / $7.6447
/ 12.5 = <FONT STYLE="letter-spacing: -0.1pt">14,979</FONT></P>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B></B></P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"><B></B>&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 3.9pt; margin-bottom: 0; text-align: center"><B><I>Exhibit <FONT STYLE="letter-spacing: -0.5pt">B</FONT></I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Certificate of Designation for Series
D Preferred <FONT STYLE="letter-spacing: -0.2pt">Stock</FONT></B></P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 1.9pt 0 0">&nbsp;</P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 1.9pt 0pt 0pt 15pt">See Exhibit 3.1</P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 1.9pt 0 0">&nbsp;</P>

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 1.9pt 0 0"></P>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><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%">&nbsp;</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">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 1.9pt 0 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>5
<FILENAME>ex99_1.htm
<DESCRIPTION>PRESS RELEASE, DATED JULY 9, 2025
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>


<P STYLE="font: 14pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt"><B>IQST &ndash; IQSTEL Strengthens Equity Position with
$6.9 Million Debt Cut &mdash; Almost $2 Per Share</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt"><B>New York, NY &mdash; July 9, 2025</B> &mdash; IQSTEL
Inc. (NASDAQ: IQST), a leading global telecommunications and technology company, is pleased to announce a significant reduction of <B>$6.9
million in debt</B> from its balance sheet, marking a strategic milestone in the company&rsquo;s ongoing financial strengthening and long-term
growth plan.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">This debt reduction will have a <B>direct and positive impact</B>
on the company&rsquo;s <B>net stockholders&rsquo; equity</B>, which stood at <B>$11.34 million as of Q1 2025</B>. The reduction was achieved
through a combination of debt conversions into <B>common shares</B> and <B>Series D Preferred Shares</B>. The conversion into Series D
Preferred Shares reflects investor <B>confidence in IQSTEL&rsquo;s strategic plan</B> to reach <B>$1 billion in annual revenue by 2027</B>.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">In addition to improving the company&rsquo;s capital structure,
this transaction provides <B>$0.92 million in interest savings</B>, directly enhancing IQSTEL&rsquo;s <B>cash flow</B> and operational
flexibility.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt"><B>&ldquo;Our company is $6.9 million stronger than it was
last week &mdash; that&rsquo;s a significant step,&rdquo;</B> said <B>Leandro Iglesias</B>, CEO of IQSTEL. &ldquo;We are fully committed
to reaching our $1 billion revenue target by 2027, and actions like this reinforce our foundation and demonstrate our determination to
build long-term shareholder value. A simple and clear way to see the impact of this move is that we&rsquo;ve reduced our debt by approximately
<B>$2 per share</B>. That&rsquo;s a direct and tangible creation of value for our shareholders.&rdquo;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">At the same time, IQSTEL is actively working on <B>improving
its adjusted EBITDA</B> while <B>reinforcing its balance sheet</B> &mdash; a dual approach that the company believes is the most effective
path to <B>maximize shareholder value</B>.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">This strategic move comes in conjunction with the <B>fully
executed acquisition of Globetopper</B>, and the release of a favorable <B>independent analyst report</B> by <B>Litchfield Hills Research</B>,
available here: https://hillsresearch.com/wp-content/uploads/2025/07/LHR-IQST-intitiation-report.pdf</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">The <B>execution date</B> of the debt reduction was <B>July
3, 2025</B>, and the financial impact will be reflected in the company&rsquo;s <B>Q3 2025 Form 10-Q</B> filing. Further details have been
disclosed in the company&rsquo;s corresponding <B>Form 8-K</B> filed with the SEC.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">With these developments, IQSTEL begins the second half of
2025 on a remarkable path &mdash; <B>stronger, leaner, and more prepared than ever</B> to deliver on its ambitious vision.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt"><B>About IQSTEL Inc.</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 25pt; color: #0E0E0E"><B>IQSTEL Inc. (NASDAQ: IQST)</B> is a multinational technology
company providing advanced solutions across <B>Telecom</B>, <B>High-Tech Telecom Services</B>, <B>Fintech</B>, <B>AI-Powered Telecom Platforms</B>,
and <B>Cybersecurity</B>. With operations in <B>21 countries</B> and a team of <B>100 employees</B>, IQSTEL serves a broad global customer
base with high-value, high-margin services. Backed by a strong and scalable business platform, the company is forecasting <B>$340 million
in revenue for FY-2025</B>, reinforcing its trajectory toward becoming a $1 billion tech-driven enterprise by 2027.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 25pt; color: #0E0E0E">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt"><B>Use of Non-GAAP Financial Measures: </B>The
Company uses certain financial calculations such as Adjusted EBITDA, Return on Assets and Return on Equity as factors in the
measurement and evaluation of the Company&rsquo;s operating performance and period-over-period growth. The Company derives these
financial calculations on the basis of methodologies other than generally accepted accounting principles (&ldquo;GAAP&rdquo;),
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 &ldquo;non-GAAP financial measures&rdquo; 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&rsquo;s core operating performance and provide greater transparency into the
Company&rsquo;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&rsquo;s
financial performance. These non-GAAP financial measures should be evaluated in conjunction with, and are not a substitute for, the
Company&rsquo;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 Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">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 Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10.5pt .AppleSystemUIFont; margin: 0pt 25pt 0pt 60pt; color: #0E0E0E; text-indent: -0.25in"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#167;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Change in Fair Value of Derivative Liabilities: These
adjustments reflect unrealized gains or losses that are non-operational and subject to market volatility.</FONT></P>

<P STYLE="font: 10.5pt .AppleSystemUIFont; margin: 0pt 25pt 0pt 60pt; color: #0E0E0E; text-indent: -0.25in"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#167;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Loss on Settlement of Debt: This represents non-recurring
expenses associated with specific financing activities and does not impact ongoing business operations.</FONT></P>

<P STYLE="font: 10.5pt .AppleSystemUIFont; margin: 0pt 25pt 0pt 60pt; color: #0E0E0E; text-indent: -0.25in"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#167;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Stock-Based Compensation: As a non-cash expense, this
adjustment eliminates variability caused by equity-based incentives.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">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 Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt"><B>Safe Harbor Statement:</B>
Statements in this news release may be &quot;forward-looking statements&quot;. Forward-looking statements include, but are not limited
to, statements that express our intentions, beliefs, expectations, strategies, predictions, or any other information relating to our future
activities or other future events or conditions. Words such as &quot;anticipate,&quot; &quot;believe,&quot; &quot;estimate,&quot; &quot;expect,&quot;
&quot;intend&quot;, &quot;could&quot; and similar expressions, as they relate to the company or its management, identify forward-looking
statements. These statements are based on current expectations, estimates, and projections about our business based partly on assumptions
made by management. Important factors that could cause our actual results and financial condition to differ materially from those indicated
in the forward-looking statements include, among others, the following: our ability to successfully market our products and services;
our continued ability to pay operating costs and ability to meet demand for our products and services; the amount and nature of competition
from other telecom products and services; the effects of changes in the cybersecurity and telecom markets; our ability to successfully
develop new products and services; our ability to complete complementary acquisitions and dispositions that benefit our company; our success
establishing and maintaining collaborative, strategic alliance agreements with our industry partners; our ability to comply with applicable
regulations; our ability to secure capital when needed; and the other risks and uncertainties described in our prior filings with the
Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 25pt; color: #0E0E0E; text-indent: -11.25pt">These statements are not
guarantees of future performance and involve risks, uncertainties, and assumptions that are difficult to predict. Therefore, actual
outcomes and results may and are likely to differ materially from what is expressed or forecasted in forward-looking statements due
to numerous factors. Any forward-looking statements speak only as of the date of this news release, and IQSTEL Inc. undertakes no
obligation to update any forward-looking statement to reflect events or circumstances after the date of this news release.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt">For more information,
please visit <B>www.IQSTEL.com</B>.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt"><B>Investor Relations
Contact:</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt">IQSTEL Inc.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt">300 Aragon Avenue, Suite
375, Coral Gables, FL 33134</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; color: #0E0E0E; margin: 0 25pt; text-indent: -11.25pt">Email: investors@IQSTEL.com</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 25pt 26.25pt; color: #373737">&nbsp;</P>

<P STYLE="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 25pt 8pt">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>iqst-20250703.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.1a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +axZo7xRiXhun8uCbnVcSa2PubOdzZF6GekxvGR4HelaTyIm6VemGSRxamamkVkM -->
<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:IQST="http://iqstel.com/20250703" elementFormDefault="qualified" targetNamespace="http://iqstel.com/20250703">
    <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:linkbaseRef xlink:type="simple" xlink:href="iqst-20250703_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-20250703_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" />
      </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/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/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" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
<FILENAME>iqst-20250703_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: 6.1a -->
    <!-- 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_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/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:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>iqst-20250703_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: 6.1a -->
    <!-- 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-20250703.xsd#Cover" roleURI="http://iqstel.com/role/Cover" />
    <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_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" 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_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<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;">v3.25.2</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Jul. 03, 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_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jul.  03,  2025<span></span>
</td>
</tr>
<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
</tr>
<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>
</tr>
<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>
</tr>
<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
</tr>
<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>
</tr>
<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>
</tr>
<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>
</tr>
<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(954)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
</tr>
<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_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_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_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14a<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<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>12
<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>14
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.25.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>1</ContextCount>
  <ElementCount>21</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>3</UnitCount>
  <MyReports>
    <Report instance="iqst8k070325.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>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File>iqst-20250703.xsd</File>
    <File>iqst-20250703_lab.xml</File>
    <File>iqst-20250703_pre.xml</File>
    <File doctype="8-K" isOnlyDei="true" isUsgaap="true" original="iqst8k070325.htm">iqst8k070325.htm</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="22">http://xbrl.sec.gov/dei/2025</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>16
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "iqst8k070325.htm": {
   "nsprefix": "IQST",
   "nsuri": "http://iqstel.com/20250703",
   "dts": {
    "schema": {
     "local": [
      "iqst-20250703.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",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://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"
     ]
    },
    "labelLink": {
     "local": [
      "iqst-20250703_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "iqst-20250703_pre.xml"
     ]
    },
    "inline": {
     "local": [
      "iqst8k070325.htm"
     ]
    }
   },
   "keyStandard": 21,
   "keyCustom": 0,
   "axisStandard": 0,
   "axisCustom": 0,
   "memberStandard": 0,
   "memberCustom": 0,
   "hidden": {
    "total": 3,
    "http://xbrl.sec.gov/dei/2025": 3
   },
   "contextCount": 1,
   "entityCount": 1,
   "segmentCount": 0,
   "elementCount": 59,
   "unitCount": 3,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2025": 22
   },
   "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": "AsOf2025-07-03",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst8k070325.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2025-07-03",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst8k070325.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "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": []
    },
    "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": [
      "r14"
     ]
    },
    "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": [
      "r14"
     ]
    },
    "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": []
    },
    "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": {
        "label": "Cover [Abstract]",
        "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": []
    },
    "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": [
      "r13"
     ]
    },
    "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": [
      "r11",
      "r13",
      "r14"
     ]
    },
    "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": [
      "r12"
     ]
    },
    "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": [
      "r0"
     ]
    },
    "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": [
      "r13"
     ]
    },
    "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": [
      "r13"
     ]
    },
    "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": [
      "r15"
     ]
    },
    "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": [
      "r3"
     ]
    },
    "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_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": [
      "r6"
     ]
    },
    "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": [
      "r2"
     ]
    },
    "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": [
      "r2"
     ]
    },
    "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": [
      "r19"
     ]
    },
    "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": [
      "r2"
     ]
    },
    "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": [
      "r16"
     ]
    },
    "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": [
      "r14"
     ]
    },
    "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": [
      "r2"
     ]
    },
    "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": [
      "r2"
     ]
    },
    "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": [
      "r2"
     ]
    },
    "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": [
      "r2"
     ]
    },
    "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": [
      "r17"
     ]
    },
    "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": []
    },
    "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": []
    },
    "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": []
    },
    "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": [
      "r13"
     ]
    },
    "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": [
      "r7"
     ]
    },
    "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": [
      "r9"
     ]
    },
    "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": [
      "r1"
     ]
    },
    "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": [
      "r5"
     ]
    },
    "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": [
      "r4"
     ]
    },
    "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": [
      "r10"
     ]
    },
    "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": [
      "r8"
     ]
    },
    "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": []
    },
    "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": [
      "r18"
     ]
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r7": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r8": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r9": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r10": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r11": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r12": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r13": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r14": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r15": {
   "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"
  },
  "r16": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r17": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r18": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r19": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>17
<FILENAME>0001663577-25-000222-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001663577-25-000222-xbrl.zip
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M>O>I=VME0%2MZ.-;;^(1CZQ?O,&?2? >MMNY#QD;PPRXXU]"^OBM!8\0N-G
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M5G-1!CB0Q$RFKR:"JXJ&#EV@T%\$)@M\$#-6*XC I-[8V\.D%EUJ]X5<JM)
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MLM]9Q?^ U29Y=A5$\=)E.:K20<?:522M),=O/X+@4)PU"# X)&M__>MC!AB
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M8 9CFFE==%YJ+]%47MR[U_*MNU'R[6X.&39&J'9J_R;#H>D 63D65UP9.U]
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MD-A/0E]&@WQI2[4B,"Z$;@!FMRB"1X$]-EG4*?0EBEXPXB.P([I@&J6F&=;
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MB;I3&C.\IH#TFF*^D(M[Y^6:9AIARK1UINJ2^YSOMT&?\CL+(R-K:G3P4#%
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M/-BO[:NW;+?W:ZTQ;*1!KQ7%-/7_&O=S8AK4@4;HIV-6#.>.+X5G_1.#!-&
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M;M^":IA[Q54K9K.XN2KUJ:-<BL,I>R-\SWV]F7HGS'-C?IEIU?\-(H [@7?
MF6):M<8FP)][)?D4177PJJC6KZ@.7A75.A35BMAMY_3Z_-_D07V\__WR^/\
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MSI, M9_5HW*X'?X"4)!,X&;<S$&9IN2IM=\C! K1 1[-Z>T&\C?PP7Q*TP/
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M?)$C-^^X8;-?4TT/7O:?9]+HYS==Z(MT)#NYHQUPC14\J$[*7VTO(QHMN+$
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MSG?0+DHF?,WZ_0(B67P!CQ,*>A#.-7&#<@O9AG>*.PQ*9S%Y1._B8>3=4?D
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M$-X?=#@=JVLLUQ,7;^A\;LW2%,-!G'O7S.80'0)-8,P62KS)W-5+",(HM35
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M1(Y/+\'\$3@W[!E=4 R^JP4:;JJFE[\!4$L#!!0    ( '> Z5KP]-E6_0H
M '^&   5    :7%S="TR,#(U,#<P,U]L86(N>&ULS9U=;^.X%8;O"_0_L.Y-
M"XSC<8)=(-G)+C*>9&%L-DECSVS;1;&@)<81(I,!)2?VOR\IB;)$\DA*BI*<
MBQF/^![JI?B8I+Z./_VTVZ3HA? L8?1\-#WZ.$*$1BQ.Z/I\]'4QOEC,YO,1
MRG),8YPR2LY'E(U^^O'/?T+BSZ>_C,?H*B%I?(:^L&@\IP_L!W2#-^0,_4PH
MX3AG_ ?T#:=;N85=)2GA:,8VSRG)B2@H=WR&OC^:8C0>#ZCV&Z$QXU_OYW6U
MCWG^G)U-)J^OKT>4O>!7QI^RHXAMAE6XR'&^S>K:/NX^5G_*\$]I0I_.Y%\K
MG!$D#A?-SG99<CZ2^ZUV^WIRQ/AZ<OSQXW3RSU^O%]$CV>!Q0N5AB\A(1<E:
M;''3T]/325&JI(9RM^*IVL?)1-FI:Q:E28>^X21+SK+"WC6+<%[T>N]N$*B0
M_QLKV5AN&D^/QR?3HUT6C]3!+XX@9RFY)P^H:.99OG\6)&6)!&%4;7ODY,%N
M)N5\(N,GE*QQ3F*YHU.YH^GW<D=_K39?XQ5)1T@J!1]@NTY;=55!$]=F[PA/
M6'Q)W^=:C_9D7WQW>/X_-* 9[[P)2Y;C]%WFFY'.;=^0]QWQ0YS[(RV&>?*^
M(]V(_+_8SDW+;SZ\]N.:RHW7XE/+(MGE8@(CL3(IJ^@8@8L]%!-#57==.XM:
M]:9R-&?<;+N<&8LZ,Q(=K=G+)":)J/OX._EA+#\4S1;_^6/&Q$+@8I7E'$>Y
MJJEHQOG(4C[1+4GE!5>^,(]Z&E<I)A$34]-S/D[+PUB&/W"VL>ZV:C6S%/Z1
MKNKX\K"(70!&6S).,K;E$7E3KS3=0D>I<K1)A4*NJ @=?UV,?BPTZ'>E^L^G
MR:$6!QTMED#;#:'Y4M1H:4&[V%4WVTRI7FZ6!=')%D-Z'RL)DAK''7PA=AS+
MG5^E>&VQKY6[ZF*K+=7'K<(@.MGF2._E6H.DR%<W?R%9Q)-GN9SO:D=+YKS3
M+2:-OF]HPD+ - :3T-!Z&MCOR3J14XNT(,]OB=S8,8P!>M=#?Z=M?2ZPBH.
M9HA#<+9H!J$ZRA-'%Y1N<7I/GAGOPJ<M<TV-S:0.2U,3%",68R :I1:58D]$
M_&,KSM@)3_>]4!A*UUP 5G4T-%E0=-B]@8#4<K^,+#FF62('L%Y(3*GSTPW
MK''JH>F"X@0P!Y^2U'J_I"P>29K*VP&8]@\H-K%K6F##.B^F,BAB0'L@,T4$
MJD+"P>;R1:[.Q3)I8&,;>I_P&+:[^*G%P2*D.QQ(41&&9)PGDAJW(7H8,I2N
MZ0&LZMQHLJ"(L7L#62GEJ-#[A^22QH,0J75^ -%LVO&H1 '"T7;6AX90^P3C
M*LDBG)9>KL2VK*-Y%JUK0$"[.B2&,"A0('<@+&6 8J8(\0K,OPCFPW!I*/W
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MF+%\7LR3#XW+;&XL>EH\8G$ ;[=Y)F=080R^"MX9Y/CVPH &:#<9.B("0F^
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MR[J(BG<"=;A3KA6=.5&VHG8\8WP3XXF2J8_.FH3T='0;E&VB&9J7MOW$]6'
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M<%=9C'OZ7T480F.Z>DSZS#TAUW3"CLFC^GA"NN?\EWNITKG_U']7.?_0:MW
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MT.8KB!#CI3QSB3K-(>!'P1-B-R,RLLVI.T:?".YKEJ,.4=E0,T0EI<A,2/7
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M;)/.5475\P'*JJ+J L])JXE@+&0$?9.6=+*P&F#[XB)+VY<7/*K'J5N,TD6
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M'-#=D3U=@E=J;WAEYWBE]H97?C!>$6I0'ICJ#(\W002K-_\?4$L! A0#%
M  @ =X#I6E:]?<\0(0  /\T   H              ( !     &5X,3!?,2YH
M=&U02P$"% ,4    " !W@.E:GPAVK/,A  ![U0  "@              @ $X
M(0  97@Q,%\R+FAT;5!+ 0(4 Q0    ( '> Z5I\J14;P"8  #[F   )
M          "  5-#  !E>#-?,2YH=&U02P$"% ,4    " !W@.E:[K]!A_(0
M   G.@  "@              @ $Z:@  97@Y.5\Q+FAT;5!+ 0(4 Q0    (
M '> Z5HZNX*I)0,  -P+   1              "  51[  !I<7-T+3(P,C4P
M-S S+GAS9%!+ 0(4 Q0    ( '> Z5KP]-E6_0H  '^&   5
M  "  :A^  !I<7-T+3(P,C4P-S S7VQA8BYX;6Q02P$"% ,4    " !W@.E:
MGFV/AE<'  #05P  %0              @ '8B0  :7%S="TR,#(U,#<P,U]P
M<F4N>&UL4$L! A0#%     @ =X#I6AU28@UP&0  !9(  !
M ( !8I$  &EQ<W0X:S W,#,R-2YH=&U02P4&      @ " #B 0   *L

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>iqst8k070325_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  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:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="iqst-20250703.xsd" xlink:type="simple"/>
    <context id="AsOf2025-07-03">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2025-07-03</startDate>
            <endDate>2025-07-03</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <dei:AmendmentFlag contextRef="AsOf2025-07-03" id="Fact000003">false</dei:AmendmentFlag>
    <dei:CurrentFiscalYearEndDate contextRef="AsOf2025-07-03" id="Fact000004">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:EntityCentralIndexKey contextRef="AsOf2025-07-03" id="Fact000005">0001527702</dei:EntityCentralIndexKey>
    <dei:DocumentType contextRef="AsOf2025-07-03" id="Fact000010">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="AsOf2025-07-03" id="Fact000011">2025-07-03</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="AsOf2025-07-03" id="Fact000012">iQSTEL Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="AsOf2025-07-03" id="Fact000013">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="AsOf2025-07-03" id="Fact000014">000-55984</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="AsOf2025-07-03" id="Fact000015">45-2808620</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="AsOf2025-07-03" id="Fact000016">300 Aragon Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="AsOf2025-07-03" id="Fact000017">Suite 375</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="AsOf2025-07-03" id="Fact000018">Coral Gables</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="AsOf2025-07-03" id="Fact000019">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="AsOf2025-07-03" id="Fact000020">33134</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressPostalZipCode contextRef="AsOf2025-07-03" id="Fact000021">33134</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="AsOf2025-07-03" id="Fact000022">(954)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="AsOf2025-07-03" id="Fact000023">951-8191</dei:LocalPhoneNumber>
    <dei:WrittenCommunications contextRef="AsOf2025-07-03" id="Fact000024">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="AsOf2025-07-03" id="Fact000025">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="AsOf2025-07-03" id="Fact000026">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="AsOf2025-07-03" id="Fact000027">false</dei:PreCommencementIssuerTenderOffer>
    <dei:EntityEmergingGrowthCompany contextRef="AsOf2025-07-03" id="Fact000028">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
