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10-Q Filing

IQSTEL INC CIK: 1527702 Q1 2023
Filing Information
Form Type 10-Q
Accession Number 0001663577-23-000243
Period End Date 20230331
Filing Date 20230515
Fiscal Year 2023
Fiscal Period Q1
XBRL Instance iqst10q_033123_htm.xml
Filing Contents
Balance Sheet 66 line items
Line Item Tag Value Unit Period
Preferred Stock, Shares Authorized PreferredStockSharesAuthorized 1.20M shares Point-in-time
Preferred Stock, Par or Stated Value Per Share PreferredStockParOrStatedValuePerShare $0.00 USD Point-in-time
Cash CashAndCashEquivalentsAtCarryingValue $1.78M USD Point-in-time
Cash CashAndCashEquivalentsAtCarryingValue $1.33M USD Point-in-time
Accounts receivable, net AccountsReceivableNetCurrent $3.97M USD Point-in-time
Accounts receivable, net AccountsReceivableNetCurrent $4.21M USD Point-in-time
Inventory InventoryNet $26.12K USD Point-in-time
Common Stock, Shares Authorized CommonStockSharesAuthorized 300.00M shares Point-in-time
Inventory InventoryNet $26.12K USD Point-in-time
Common Stock, Par or Stated Value Per Share CommonStockParOrStatedValuePerShare $0.00 USD Point-in-time
Due from related parties LoansAndLeasesReceivableRelatedParties $400.89K USD Point-in-time
Due from related parties LoansAndLeasesReceivableRelatedParties $326.32K USD Point-in-time
Prepaid and other current assets PrepaidExpenseCurrent $563.22K USD Point-in-time
Common Stock, Shares, Outstanding CommonStockSharesOutstanding 164.60M shares Point-in-time
Prepaid and other current assets PrepaidExpenseCurrent $545.63K USD Point-in-time
Common Stock, Shares, Outstanding CommonStockSharesOutstanding 161.60M shares Point-in-time
Total Current Assets AssetsCurrent $6.74M USD Point-in-time
Total Current Assets AssetsCurrent $6.44M USD Point-in-time
Property and equipment, net PropertyPlantAndEquipmentNet $433.12K USD Point-in-time
Property and equipment, net PropertyPlantAndEquipmentNet $401.02K USD Point-in-time
Intangible asset FiniteLivedIntangibleAssetsNet $99.59K USD Point-in-time
Intangible asset FiniteLivedIntangibleAssetsNet $99.59K USD Point-in-time
Goodwill Goodwill $5.17M USD Point-in-time
Goodwill Goodwill $5.17M USD Point-in-time
Deferred tax assets DeferredTaxAssetsNet $445.10K USD Point-in-time
Deferred tax assets DeferredTaxAssetsNet $440.13K USD Point-in-time
TOTAL ASSETS Assets $12.55M USD Point-in-time
TOTAL ASSETS Assets $12.89M USD Point-in-time
Accounts payable AccountsPayableCurrent $2.25M USD Point-in-time
Accounts payable AccountsPayableCurrent $2.27M USD Point-in-time
Accrued and other current liabilities OtherAccruedLiabilitiesCurrent $2.48M USD Point-in-time
Accrued and other current liabilities OtherAccruedLiabilitiesCurrent $2.75M USD Point-in-time
Due to related parties ConvertibleNotesPayableCurrent $26.61K USD Point-in-time
Due to related parties ConvertibleNotesPayableCurrent $26.61K USD Point-in-time
Loans payable LoansPayableCurrent $95.41K USD Point-in-time
Loans payable LoansPayableCurrent $94.34K USD Point-in-time
Loans payable - related parties OtherLoansPayableCurrent $235.95K USD Point-in-time
Loans payable - related parties OtherLoansPayableCurrent $238.61K USD Point-in-time
Derivative liabilities DerivativeLiabilitiesCurrent $1.36M USD Point-in-time
Derivative liabilities DerivativeLiabilitiesCurrent $921.22K USD Point-in-time
Total Current Liabilities LiabilitiesCurrent $6.30M USD Point-in-time
Total Current Liabilities LiabilitiesCurrent $6.45M USD Point-in-time
Loans payable, non-current LoansPayableToBank $108.15K USD Point-in-time
Loans payable, non-current LoansPayableToBank $100.25K USD Point-in-time
Employee benefits, non-current AccruedEmployeeBenefitsCurrentAndNoncurrent $155.98K USD Point-in-time
Employee benefits, non-current AccruedEmployeeBenefitsCurrentAndNoncurrent $154.24K USD Point-in-time
TOTAL LIABILITIES Liabilities $6.71M USD Point-in-time
TOTAL LIABILITIES Liabilities $6.56M USD Point-in-time
Common stock: 300,000,000 authorized; $0.001 par value 164,596,688 and 161,595,511 shares issued and outstanding, respectively CommonStockValue $164.60K USD Point-in-time
Common stock: 300,000,000 authorized; $0.001 par value 164,596,688 and 161,595,511 shares issued and outstanding, respectively CommonStockValue $161.59K USD Point-in-time
Additional paid in capital AdditionalPaidInCapital $31.78M USD Point-in-time
Additional paid in capital AdditionalPaidInCapital $31.14M USD Point-in-time
Accumulated deficit RetainedEarningsAccumulatedDeficit $-24.87M USD Point-in-time
Accumulated deficit RetainedEarningsAccumulatedDeficit $-24.50M USD Point-in-time
Accumulated other comprehensive loss AccumulatedOtherComprehensiveIncomeLossNetOfTax $-32.75K USD Point-in-time
Accumulated other comprehensive loss AccumulatedOtherComprehensiveIncomeLossNetOfTax $-33.56K USD Point-in-time
Equity attributable to stockholders of iQSTEL Inc. StockholdersEquity $7.05M USD Point-in-time
Equity attributable to stockholders of iQSTEL Inc. StockholdersEquity $7.42M USD Point-in-time
Equity attributable to stockholders of iQSTEL Inc. StockholdersEquity $7.90M USD Point-in-time
Equity attributable to stockholders of iQSTEL Inc. StockholdersEquity $6.76M USD Point-in-time
Deficit attributable to noncontrolling interests MinorityInterest $-719.24K USD Point-in-time
Deficit attributable to noncontrolling interests MinorityInterest $-924.38K USD Point-in-time
TOTAL STOCKHOLDERS' EQUITY StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest $5.84M USD Point-in-time
TOTAL STOCKHOLDERS' EQUITY StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest $6.33M USD Point-in-time
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY LiabilitiesAndStockholdersEquity $12.55M USD Point-in-time
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY LiabilitiesAndStockholdersEquity $12.89M USD Point-in-time
Income Statement 44 line items
Line Item Tag Value Unit Period
Revenues Revenues $19.42M USD 1 Quarter
Revenues Revenues $24.67M USD 1 Quarter
Cost of revenue CostOfRevenue $18.94M USD 1 Quarter
Cost of revenue CostOfRevenue $23.45M USD 1 Quarter
Gross profit GrossProfit $1.22M USD 1 Quarter
Gross profit GrossProfit $484.06K USD 1 Quarter
General and administration GeneralAndAdministrativeExpense $989.50K USD 1 Quarter
General and administration GeneralAndAdministrativeExpense $1.53M USD 1 Quarter
Total operating expenses OperatingExpenses $1.53M USD 1 Quarter
Total operating expenses OperatingExpenses $989.50K USD 1 Quarter
Operating loss OperatingIncomeLoss $-505.44K USD 1 Quarter
Operating loss OperatingIncomeLoss $-317.53K USD 1 Quarter
Other income OtherNonoperatingIncome $24.16K USD 1 Quarter
Other income OtherNonoperatingIncome - USD 1 Quarter
Other expenses OtherNonoperatingIncomeExpense $-33.95K USD 1 Quarter
Other expenses OtherNonoperatingIncomeExpense $-28.56K USD 1 Quarter
Interest expense InterestExpense2 $3.65K USD 1 Quarter
Interest expense InterestExpense2 $14.89K USD 1 Quarter
Change in fair value of derivative liabilities FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1 - USD 1 Quarter
Change in fair value of derivative liabilities FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1 $196.31K USD 1 Quarter
Total other income (expense) NonoperatingIncomeExpense $158.71K USD 1 Quarter
Total other income (expense) NonoperatingIncomeExpense $-19.29K USD 1 Quarter
Net loss before provision for income taxes IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest $-524.73K USD 1 Quarter
Net loss before provision for income taxes IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest $-158.82K USD 1 Quarter
Income taxes IncomeTaxExpenseBenefit - USD 1 Quarter
Income taxes IncomeTaxExpenseBenefit - USD 1 Quarter
Net loss ProfitLoss $-158.82K USD 1 Quarter
Net loss ProfitLoss $-524.73K USD 1 Quarter
Less: Net income attributable to noncontrolling interests NetIncomeLossAttributableToNoncontrollingInterest $30.24K USD 1 Quarter
Less: Net income attributable to noncontrolling interests NetIncomeLossAttributableToNoncontrollingInterest $204.36K USD 1 Quarter
Net loss attributable to stockholders of iQSTEL Inc. NetIncomeLoss $-363.19K USD 1 Quarter
Net loss attributable to stockholders of iQSTEL Inc. NetIncomeLoss $-554.97K USD 1 Quarter
Foreign currency adjustment OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest $-1.58K USD 1 Quarter
Foreign currency adjustment OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest $384.00 USD 1 Quarter
Total comprehensive (loss) ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest $-157.25K USD 1 Quarter
Total comprehensive (loss) ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest $-525.12K USD 1 Quarter
Less: Comprehensive income attributable to noncontrolling interests ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest $30.05K USD 1 Quarter
Less: Comprehensive income attributable to noncontrolling interests ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest $205.14K USD 1 Quarter
Net comprehensive (loss) attributable to stockholders of iQSTEL Inc. ComprehensiveIncomeNetOfTax $-555.17K USD 1 Quarter
Net comprehensive (loss) attributable to stockholders of iQSTEL Inc. ComprehensiveIncomeNetOfTax $-362.38K USD 1 Quarter
Basic and diluted loss per common share EarningsPerShareDiluted - USD 1 Quarter
Basic and diluted loss per common share EarningsPerShareDiluted - USD 1 Quarter
Weighted average number of common shares outstanding - Basic and diluted WeightedAverageNumberOfShareOutstandingBasic 147.54M shares 1 Quarter
Weighted average number of common shares outstanding - Basic and diluted WeightedAverageNumberOfShareOutstandingBasic 164.03M shares 1 Quarter
Cash Flow Statement 58 line items
Line Item Tag Value Unit Period
Net loss ProfitLoss $-158.82K USD 1 Quarter
Net loss ProfitLoss $-524.73K USD 1 Quarter
Stock based compensation ShareBasedCompensation $11.23K USD 1 Quarter
Stock based compensation ShareBasedCompensation $41.14K USD 1 Quarter
Depreciation and amortization DepreciationDepletionAndAmortization $34.06K USD 1 Quarter
Depreciation and amortization DepreciationDepletionAndAmortization $33.55K USD 1 Quarter
Amortization of debt discount AdjustmentForAmortization - USD 1 Quarter
Amortization of debt discount AdjustmentForAmortization $7.41K USD 1 Quarter
Change in fair value of derivative liabilities IncreaseDecreaseInDerivativeLiabilities - USD 1 Quarter
Change in fair value of derivative liabilities IncreaseDecreaseInDerivativeLiabilities $-196.31K USD 1 Quarter
Accounts receivable IncreaseDecreaseInAccountsReceivable $-564.37K USD 1 Quarter
Accounts receivable IncreaseDecreaseInAccountsReceivable $87.36K USD 1 Quarter
Prepaid and other current assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets $-24.68K USD 1 Quarter
Prepaid and other current assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets $16.20K USD 1 Quarter
Due from related party IncreaseDecreaseInDueFromRelatedParties $-23.32K USD 1 Quarter
Due from related party IncreaseDecreaseInDueFromRelatedParties $-5.13K USD 1 Quarter
Accounts payable IncreaseDecreaseInAccountsPayableTrade $537.67K USD 1 Quarter
Accounts payable IncreaseDecreaseInAccountsPayableTrade $73.44K USD 1 Quarter
Other current liabilities IncreaseDecreaseInOtherAccruedLiabilities $-39.09K USD 1 Quarter
Other current liabilities IncreaseDecreaseInOtherAccruedLiabilities $-583.96K USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $197.16K USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $-447.65K USD 1 Quarter
Purchase of property and equipment PaymentsToAcquirePropertyPlantAndEquipment $24.92K USD 1 Quarter
Purchase of property and equipment PaymentsToAcquirePropertyPlantAndEquipment $63.25K USD 1 Quarter
Payment of loan receivable - related party PaymentsToFundLongtermLoansToRelatedParties $80.00K USD 1 Quarter
Payment of loan receivable - related party PaymentsToFundLongtermLoansToRelatedParties - USD 1 Quarter
Collection of amounts due from related parties ProceedsFromPaymentsForLongTermLoansForRelatedParties $300.00 USD 1 Quarter
Collection of amounts due from related parties ProceedsFromPaymentsForLongTermLoansForRelatedParties - USD 1 Quarter
Net cash used in investing activities NetCashProvidedByUsedInInvestingActivities $-142.95K USD 1 Quarter
Net cash used in investing activities NetCashProvidedByUsedInInvestingActivities $-24.92K USD 1 Quarter
Repayments of loans payable RepaymentsOfOtherDebt $232.02K USD 1 Quarter
Repayments of loans payable RepaymentsOfOtherDebt $9.01K USD 1 Quarter
Proceeds from common stock issued ProceedsFromIssuanceOfCommonStock $1.10M USD 1 Quarter
Proceeds from common stock issued ProceedsFromIssuanceOfCommonStock - USD 1 Quarter
Proceeds from exercise of warrants ProceedsFromWarrantExercises $400.00K USD 1 Quarter
Proceeds from exercise of warrants ProceedsFromWarrantExercises - USD 1 Quarter
Proceeds from issuance of common stock purchase options ProceedsFromDerivativeInstrumentFinancingActivities - USD 1 Quarter
Proceeds from issuance of common stock purchase options ProceedsFromDerivativeInstrumentFinancingActivities $500.00K USD 1 Quarter
Net cash provided by financing activities NetCashProvidedByUsedInFinancingActivities $1.37M USD 1 Quarter
Net cash provided by financing activities NetCashProvidedByUsedInFinancingActivities $390.99K USD 1 Quarter
Effect of exchange rate changes on cash EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $2.63K USD 1 Quarter
Effect of exchange rate changes on cash EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $-3.18K USD 1 Quarter
Net change in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $447.84K USD 1 Quarter
Net change in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $892.23K USD 1 Quarter
Cash, beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $3.33M USD Point-in-time
Cash, beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.33M USD Point-in-time
Cash, beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.78M USD Point-in-time
Cash, beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $4.23M USD Point-in-time
Cash, end of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $3.33M USD Point-in-time
Cash, end of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.33M USD Point-in-time
Cash, end of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.78M USD Point-in-time
Cash, end of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $4.23M USD Point-in-time
Cash paid for interest InterestPaidNet - USD 1 Quarter
Cash paid for interest InterestPaidNet $3.33K USD 1 Quarter
Cash paid for taxes IncomeTaxesPaidNet - USD 1 Quarter
Cash paid for taxes IncomeTaxesPaidNet - USD 1 Quarter
Resolution of derivative liabilities upon exercise of warrants ResolutionOfDerivativeLiabilitiesValue - USD 1 Quarter
Resolution of derivative liabilities upon exercise of warrants ResolutionOfDerivativeLiabilitiesValue $240.26K USD 1 Quarter
Stockholders Equity 19 line items
Line Item Tag Value Unit Period
Balance - December 31, 2021 StockholdersEquity $7.05M USD Point-in-time
Balance - December 31, 2021 StockholdersEquity $7.42M USD Point-in-time
Balance - December 31, 2021 StockholdersEquity $7.90M USD Point-in-time
Balance - December 31, 2021 StockholdersEquity $6.76M USD Point-in-time
Common stock issued for warrant exercises StockIssuedDuringPeriodValueConversionOfConvertibleSecurities $400.00K USD 1 Quarter
Common stock issued for compensation StockIssuedDuringPeriodValueShareBasedCompensation $11.23K USD 1 Quarter
Common stock issued for compensation StockIssuedDuringPeriodValueShareBasedCompensation $41.14K USD 1 Quarter
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture StockIssuedDuringPeriodSharesShareBasedCompensation 60,000.00 shares 1 Quarter
Resolution of derivative liabilities upon exercise of warrants ResolutionOfDerivativeLiabilitiesValue - USD 1 Quarter
Resolution of derivative liabilities upon exercise of warrants ResolutionOfDerivativeLiabilitiesValue $240.26K USD 1 Quarter
Foreign currency translation adjustments TemporaryEquityForeignCurrencyTranslationAdjustments $-196.00 USD 1 Quarter
Foreign currency translation adjustments TemporaryEquityForeignCurrencyTranslationAdjustments $804.00 USD 1 Quarter
Net income (loss) NetIncomeLoss $-363.19K USD 1 Quarter
Net income (loss) NetIncomeLoss $-554.97K USD 1 Quarter
Common stock issued for cash StockIssuedDuringPeriodValueNewIssues $1.00M USD 1 Quarter
Balance - March 31, 2022 StockholdersEquity $7.05M USD Point-in-time
Balance - March 31, 2022 StockholdersEquity $7.42M USD Point-in-time
Balance - March 31, 2022 StockholdersEquity $7.90M USD Point-in-time
Balance - March 31, 2022 StockholdersEquity $6.76M USD Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.

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