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IQST · 10-Q filed August 20, 2026

IQST earnings analysis

What we found in IQST's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Revenue was $109.068 million in Q2 2026, approximately 11.3% above Q1 and 51.5% above the prior-year quarter, and exceeded consensus by approximately 2.9%; however, diluted EPS deteriorated sequentially to negative $0.38 from negative $0.29. The filing does not provide the income statement, balance sheet, cash-flow statement, segment disclosures, or MD&A detail needed to verify margins, working capital, free cash flow, or management’s operating drivers. The principal filing concerns are ineffective disclosure controls as of June 30, 2026, 2 identified material weaknesses, reliance on manual processes, and issuance of 5,384,655 shares.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue growth and consensus beat
Second-quarter revenue was $109.068 million, up approximately 11.3% from $98 million in 2026 Q1 and 51.5% from $72 million in 2025 Q2. Revenue exceeded the $106.05 million consensus estimate by approximately 2.9%.
EPS improved year over year
Reported diluted EPS was negative $0.38 versus negative $0.29 in 2026 Q1, a deterioration of $0.09 sequentially, but improved from negative $0.79 in 2025 Q2 by $0.41 year over year.
Equity issuance supported liquidity
The company issued 5,384,655 common shares during the six months ended June 30, 2026, including 3,983,053 shares issued upon conversion of Series D Preferred Stock.
Additional proceeds received after quarter-end
Of the six-month share issuance, 895,000 shares were issued for cash proceeds of $168,860 and a $653,076 receivable, which the company stated was received in July 2026.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Ineffective disclosure controls
Management concluded that disclosure controls and procedures were ineffective as of June 30, 2026 and identified 2 material weaknesses: inadequate segregation of duties and risk assessment, and insufficient written accounting and financial-reporting policies.
Manual reporting processes
The company stated that many current processes rely upon manual reviews and processes, increasing the possibility of reporting errors despite management’s control framework.
Material shareholder dilution
The six-month issuance of 5,384,655 common shares creates material dilution risk. The issuance included 129,717 shares valued at $535,290 for third-party services and 373,135 shares valued at $500,000 in connection with a financing agreement.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$-0.38
Guidance

What they said about what is next.

No quantitative revenue or EPS outlook was provided in the supplied 10-Q extract; any outlook may have been addressed in the earnings release or conference call.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · August 18, 2026
The supplied 10-Q extract does not contain the income statement, balance sheet, cash-flow statement, segment disclosures, or MD&A, so current-quarter revenue, margins, EPS, cash flow, and working-capital trends cannot…
10-Q · May 20, 2026
IQSTEL Inc. reported a significant increase in revenue of 70% year-over-year to approximately $97.92 million for Q1 2026. However, the company continues to face challenges, posting a net loss of $1.39 million compared…
10-K · April 23, 2026
This Form 10-K/A (filed April 23, 2026) is a narrow amendment to the 2025 Form 10-K that adds Exhibit 97.1 (Clawback Policy) and refreshed officer certifications; it does not change financial statements. The underlying…
10-K · April 6, 2026
IQSTEL grew reported revenue to $316,899,498 in FY2025 (from $283,220,442 in 2024) while remaining loss-making and telecom-centric: telecom accounted for 91% of 2025 revenue and voice services were $189,605,526 (59.83%…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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