{"filing":{"accession_number":"0001663577-26-000194","cik":"0001527702","ticker":"IQST","company_name":"iQSTEL Inc","form":"8-K","filing_date":"2026-06-17","report_date":null,"primary_document":"iqst8k061726.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1527702/000166357726000194/iqst8k061726.htm"},"events":[{"id":11573,"run_id":10163,"accession_number":"0001663577-26-000194","anchor_item_number":"5.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.7,"summary":"iQSTEL amended and restated the Certificate of Designation for Series B Preferred Stock, materially relaxing conversion rights to permit conversion at any time with only 5 days' notice (versus previously only at the end of a 12-month term with 60 days' notice) and adding accrued dividend payouts upon conversion, affecting the Company's capital structure and dilution risk profile.","company_name":"iQSTEL Inc","ticker":"IQST","filing_date":"2026-06-17","submitted_at":null,"items":[{"id":8195,"accession_number":"0001663577-26-000194","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a material modification to security holder rights through an Amended and Restated Certificate of Designation for Series B Preferred Stock. While the specific terms are incorporated by reference from Item 5.03, the disclosure of modifications to preferred stock rights and designations is material to investors' assessment of capital structure and shareholder equity. This does not fit neatly into the more specific event categories (it is not an appointment, departure, compensation arrangement, or M\u0026A activity), making \"other_material\" the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:24:39.191815+00:00","company_name":"","ticker":null,"filing_date":""},{"id":8196,"accession_number":"0001663577-26-000194","item_number":"5.03","item_title":"Amendments to Articles of Incorporation","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses an Amended and Restated Certificate of Designation for Series B Preferred Stock that materially relaxes conversion rights—permitting conversion at any time with only 5 days' notice (versus previously only at the end of a 12-month term with 60 days' notice) and adding accrued dividend payouts upon conversion. While Item 5.03 covers amendments to articles and bylaws, this amendment to preferred stock terms is a capital structure change that would affect a reasonable investor's assessment of dilution risk and the Company's financial flexibility, but does not fit neatly into the more specific event categories (it is not an M\u0026A activity, dilutive issuance of new equity, or routine administrative bylaw change).","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:24:39.191815+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8195,"accession_number":"0001663577-26-000194","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.65,"reasoning":"The filing discloses a material modification to security holder rights through an Amended and Restated Certificate of Designation for Series B Preferred Stock. While the specific terms are incorporated by reference from Item 5.03, the disclosure of modifications to preferred stock rights and designations is material to investors' assessment of capital structure and shareholder equity. This does not fit neatly into the more specific event categories (it is not an appointment, departure, compensation arrangement, or M\u0026A activity), making \"other_material\" the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:24:39.191815+00:00","company_name":"iQSTEL Inc","ticker":"IQST","filing_date":"2026-06-17"},{"id":8196,"accession_number":"0001663577-26-000194","item_number":"5.03","item_title":"Amendments to Articles of Incorporation","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses an Amended and Restated Certificate of Designation for Series B Preferred Stock that materially relaxes conversion rights—permitting conversion at any time with only 5 days' notice (versus previously only at the end of a 12-month term with 60 days' notice) and adding accrued dividend payouts upon conversion. While Item 5.03 covers amendments to articles and bylaws, this amendment to preferred stock terms is a capital structure change that would affect a reasonable investor's assessment of dilution risk and the Company's financial flexibility, but does not fit neatly into the more specific event categories (it is not an M\u0026A activity, dilutive issuance of new equity, or routine administrative bylaw change).","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:24:39.191815+00:00","company_name":"iQSTEL Inc","ticker":"IQST","filing_date":"2026-06-17"}]}
