{"schema_version":"secwatch.filing_event.v1","accession":"0001663577-25-000340","form_type":"8-K","ticker":"IQST","cik":"0001527702","company_name":"iQSTEL Inc","filed_at":"2025-12-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.641133+00:00","generated_at":"2026-05-16T15:42:12.896582+00:00","sec_items":["8.01"],"event_type":"dividend","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"iQSTEL declares one-time special stock dividend of $500K payable Dec 30, 2025","bullets":["Record date Dec 15, 2025; ex-dividend date Dec 16, 2025; payable Dec 30, 2025.","Dividend of 75,529 new shares (~0.0173 shares per held share) valued at $6.62/share per agreement.","Taxable as ordinary income to U.S. shareholders; consult tax advisor.","Issued to preserve cross-holding of Cycurion shares for strategic alliance."],"urls":{"canonical":"https://secwatch.observer/filing/0001663577-25-000340","json":"https://secwatch.observer/filing/0001663577-25-000340.json","markdown":"https://secwatch.observer/filing/0001663577-25-000340.md","text":"https://secwatch.observer/filing/0001663577-25-000340.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1527702/000166357725000340/0001663577-25-000340-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1527702/000166357725000340/iqst8k120225.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T15:42:12.896582+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}