EL SO es propio, es decir, sistema operativo Qualcomm. Lo puedes ver en la ficha que le han hecho en la wiki:
http://en.wikipedia.org/wiki/Qualcomm_Toq
Manufacturer Qualcomm
Type Smartwatch
Release date December 2, 2013
Introductory price USD 349.99
Operating system Qualcomm OS
Can communicate with Android apps using Bluetooth
Display 1.55 inch Mirasol
288x192 px
Camera No camera
Connectivity Bluetooth 2.1 + EDR
Bluetooth 3.0
Related articles Smart Watches
Website toq.qualcomm.com