{"url_path":"/sec/iehc/10-k/2026/item-12","section_key":"item-12","section_title":"Item 12 **","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":851,"has_tables":true,"body_markdown":"**Item 12.**\n**Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters**\n\n** **\n\nThe following table sets forth certain information as of June\n12, 2026 with respect to: (i) the persons (including any “group” as that term is used in Section 13(d)(3) of the Exchange\nAct), known by the Company to be the beneficial owner of more than five percent (5%) of any class of the Company’s voting securities;\n(ii) each Named Executive Officer and Director who owns common stock in the Company; and (iii) all Executive Officers and Directors as\na group. As of June 12, 2026, there were 2,470,272 shares of common stock issued and outstanding. The figures stated below are based upon\nSchedule 13Ds, Schedule 13D/As, Schedule 13G and Schedule 13G/A, Form 3s and Form 4s filed with the SEC by the named persons.\n\n \n\nWe have determined beneficial ownership in accordance with\nthe rules of the SEC. Under these rules, beneficial ownership includes any shares of common stock as to which the individual or entity\nhas sole or shared voting power or investment power. In computing the number of shares beneficially owned by an individual or entity and\nthe percentage ownership of that person, shares of common stock subject to options held by such person that are currently exercisable\nor will become exercisable within 60 days of June 12, 2026 are considered outstanding, although these shares are not considered outstanding\nfor purposes of computing the percentage ownership of any other person.\n\n \n\nUnless otherwise indicated, the address of each beneficial\nowner listed in the table below is c/o IEH Corporation, 140 58th Street, Brooklyn, NY 11220.\n\n \n\nEach of the shareholders listed has sole voting and investment\npower with respect to the shares beneficially owned by the shareholder unless noted otherwise, subject to community property laws where\napplicable.\n\n \n\n  \nBeneficial Ownership \n\nBeneficial Owner \nNumber of\n\nShares  \nPercent of Total \n\nGreater than 5% Stockholders \n   \n  \n\nDavid Offerman(1) \n 652,127  \n 24.0%\n\nGail Offerman(2) \n 499,606  \n 20.2%\n\nZeff Capital LP(3) \n 232,862  \n 9.4%\n\nIntelligent Fanatics Capital Management LLC(4) \n 104,147  \n 4.2%\n\nDirectors and Named Executive Officers \n    \n   \n\nDavid Offerman(1) \n 652,127  \n 24.0%\n\nSubrata Purkayastha(5) \n 35,000  \n 1.4%\n\nGerald E. Chafetz(6) \n 10,000  \n * \n\nAllen Gottlieb(7) \n 10,000  \n * \n\nMichael E. Rosenfeld(8) \n 10,000  \n * \n\nEric Hugel(9) \n 15,000  \n * \n\nJohn P. Spiezio(10) \n 10,000  \n * \n\nBrian J. Glenn (11) \n 18,379  \n * \n\nAll executive officers and directors as a group (8 persons) \n 760,506  \n 27.0%\n\n \n\n*Denotes ownership percentage of less than 1%.\n\n \n\nAll shares set forth above are owned directly by the named\nindividual unless otherwise stated. The percentage ownership provided above is based upon 2,470,272 shares outstanding as of June 12,\n2026.\n\n \n\n(1)Owns vested options to purchase 250,000 shares of common\nstock.\n\n \n\n 32 \n\n \n\n \n\n(2)Based on the Company’s knowledge. The address of the\nprincipal business office of each of the reporting persons is 27110 Grand Central Parkway, APT. 10-V, Floral Park, NY 11005.\n\n \n\n(3)Based on a Schedule 13G dated January 4, 2022 filed by Zeff\nCapital, LP, Zeff Holding Company, LLC and Daniel Zeff. Each reporting person has shared voting and dispositive power with respect to\n232,862 shares of common stock. The address of the principal business office of each of the reporting persons is 400 S. McCadden Pl.,\nLos Angeles, CA 90020.\n\n \n\n(4)Based on a Schedule 13G dated August 29, 2025 filed by Intelligent\nFanatics Capital Management LLC, IFCM MicroCap Fund LP and Ian J. Cassel. Each of the reporting persons has shared voting and dispositive\npower over 104,147 shares of common stock. The address of the principal office of each of the reporting persons is 350 Rumford Road Lititz,\nPennsylvania 17543.\n\n \n\n(5)Owns vested options to purchase 35,000 shares of common stock.\n\n \n\n(6)Owns vested options to purchase 10,000 shares of common stock.\n\n \n\n(7)Owns vested options to purchase 10,000 shares of common stock.\n\n \n\n(8)Owns vested options to purchase 10,000 shares of common stock.\n\n \n\n(9)Owns vested options to purchase 15,000 shares of common stock.\n\n \n\n(10)Owns vested options to purchase 10,000 shares of common stock.\n\n \n\n(11)Mr. Glenn has sole ownership of 2,430 shares of common stock over\nwhich he has sole voting and investment power. Together with his spouse, Mr. Glenn has shared voting power and shared investment power\nover 2,876 shares of common stock. With respect to 3,073 shares of common stock Mr. Glenn has no voting power but has sole investment\npower. Mr. Glenn disclaims beneficial ownership of the foregoing 3,073 IEH shares of common stock.   Mr. Glenn owns vested options\nto purchase 10,000 shares of common stock.\n\n \n\n**Equity Compensation Plan Information**\n\n \n\nThe following table provides information as of March 31, 2026,\nregarding shares of common stock that may be issued under the Company’s equity compensation plans (collectively, the “Equity\nPlan”). Information is included for both equity compensation plans approved by the Company’s shareholders and not approved\nby the Company’s shareholders.\n\n \n\nPlan Category \n(a)\nNumber of\nsecurities\nto be issued upon\nexercise of\noutstanding\noptions,\nwarrants\nand rights  \n(b)\nWeighted-\naverage\nexercise\nprice of\noutstanding\noptions,\nwarrants\nand rights  \n(c)\nNumber of securities\nremaining available\nfor future issuance under equity\ncompensation plans\n(excluding securities\nreflected in\ncolumn (a)) \n\nEquity compensation plans approved by security holders \n 455,000  \n$14.65  \n 505,000 \n\nEquity compensation plans not approved by security holders \n -  \n -  \n - \n\nTotal \n 455,000  \n$14.65  \n 505,000 \n\n \n\n 33"}