{"url_path":"/sec/iehc/10-k/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","accession_number":"0001213900-26-068122","cik":"0000050292","ticker":"IEHC","issuer_name":"IEH Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","primary_entity_key":"0000050292","primary_entity_name":"IEH Corp"},"word_count":648,"has_tables":true,"body_markdown":"**UNITED STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**Washington, D.C. 20549**\n\n \n\n**FORM 10-K**\n\n** **\n\n**(Mark One)**\n\n**☒ ANNUAL REPORT PURSUANT TO SECTION 13\nOR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n** **\n\n**For the fiscal year ended March 31, 2026**\n\n** **\n\n**☐ TRANSITION REPORT PURSUANT TO SECTION\n13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the transition period from ____________\nto** ____________\n\n** **\n\n**Commission file number: 0-5278**\n\n** **\n\n**IEH Corporation**\n\n**(Exact name of registrant as specified in its\ncharter)**\n\n \n\n**New York**   **13-5549348**\n\n**(State or other jurisdiction of\nincorporation or organization)**   **(I.R.S. Employer\nIdentification No.)**\n\n \n\n**140 58th Street, Suite 8E,\nBrooklyn, NY**   **11220**\n\n**(Address of principal executive offices)**   **(Zip Code)**\n\n** **\n\n**Registrant’s telephone number, including\narea code: (718) 492-4440**\n\n \n\n**Securities registered pursuant to Section 12(b)\nof the Act: None**\n\n** **\n\n**Securities registered pursuant to Section 12(g)\nof the Act:**\n\n** **\n\n**Title of Each Class:**   **Trading Symbol(s)**   **Name of Each Exchange on Which Registered:**\n\n**Shares of common stock, $0.01 par value**   **IEHC**   **OTCQX**\n\n \n\nIndicate by check mark if the registrant is a well-known seasoned issuer,\nas defined in Rule 405 of the Securities Act. Yes ☐ No ☒\n\n \n\nIndicate by check mark if the registrant is not required to file reports\npursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐ No ☒\n\n \n\nIndicate by check mark whether the registrant (1) has filed all reports\nrequired to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter\nperiod that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.\nYes ☒ No ☐\n\n \n\nIndicate by check mark whether the registrant has submitted electronically\nevery Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the\npreceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐\n\n \n\nIndicate by check mark whether the registrant is a large accelerated\nfiler, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definition of\n“large accelerated filer,” “accelerated filer, “smaller reporting company” and “emerging growth company”\nin Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated filer ☐ Accelerated filer ☐\n\nNon-accelerated filer ☒ Smaller reporting company ☒\n\nEmerging growth company ☐    \n\n \n\nIf an emerging growth company, indicate by check mark if the registrant\nhas elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant\nto Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant has filed a report on\nand attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section\n404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.\n☐\n\n \n\nIf securities are registered pursuant to Section 12(b) of the Act,\nindicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to\npreviously issued financial statements. ☐\n\n \n\nIndicate by check mark whether any of those error corrections are restatements\nthat required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during\nthe relevant recovery period pursuant to §240.10D-1(b). ☐\n\n \n\nIndicate by check mark whether the registrant is a shell company (as\ndefined in Rule 12b-2 of the Act). Yes ☐ No ☒\n\n \n\nThe aggregate market value of the voting and non-voting common equity\nheld by non-affiliates of the registrant on September 30, 2025, based on a closing price of $9.05 was approximately $14,195,300.\n\n \n\nAs of June 12, 2026, the registrant had 2,470,272 shares of its common\nstock, par value $0.01 per share, outstanding.\n\n \n\n**DOCUMENTS INCORPORATED BY REFERENCE**\n\nNone.\n\n \n\n \n\n \n\n \n\n  \n\n**TABLE OF CONTENTS**\n\n \n\n \n \n**PAGE**\n\n \n \n \n\n[PART I](#part_001)\n \n1"}