{"url_path":"/sec/iehc/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 **","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":656,"has_tables":true,"body_markdown":"** **\n\n**Item 15.**\n**Exhibits and Financial Statement Schedules.**\n\n \n\n \n(a)\nDocuments filed as part of this report.\n\n \n\n \n1.\nThe following financial statements of IEH Corporation and Report of Independent Registered Accounting Firm, are included in this report:\n\n \n\n \n**Page\nNumber**\n\n[Independent Auditors’ Report – CBIZ CPAs P.C.  (PCAOB ID: 199)](#a_028)\nF-2\n\n \n \n\n[Balance Sheets](#a_029)\nF-3\n\n[Statements of Operations](#a_030)\nF-4\n\n[Statements of Changes in Stockholders’ Equity](#a_031)\nF-5\n\n[Statements of Cash Flows](#a_032)\nF-6\n\n[Notes to Financial Statements](#a_033)\nF-7\n\n \n\n \n2.\nList of financial statement schedules:\n\n \n\nAll schedules have been omitted because they are not applicable\nor the required information is shown in the financial statements or notes thereto. \n\n \n\n 35 \n\n \n\n  \n\n \n3.\nList of Exhibits required by Item 601 of Regulation S-K. See part (b) below.\n\n \n\n(b) Exhibits\n\n \n\nThe exhibits filed as part of this Annual Report on Form 10-K\nare set forth on the Exhibit Index, which Exhibit Index is incorporated herein by reference.\n\n \n\n**EXHIBIT INDEX**\n\n \n\n**Exhibit No.**\n \n**Description**\n\n \n \n \n\n3.1\n \nAmended and Restated Certificate of Incorporation of the Company (filed as Exhibit C-4 to Current Report on Form 8-K, dated February 27, 1991).\n\n \n \n \n\n3.2\n \nBy-Laws of the Company (filed as Exhibit 3.2 on Annual Report on Form 10-KSB for the fiscal year ended March 27, 1994).\n\n \n \n \n\n4.1\n \nForm of Common Stock Certificate of the Company (filed as Exhibit 4.1 on Annual Report on Form 10-KSB for the fiscal year ended March 27, 1994).\n\n \n \n \n\n4.2\n \n[Description of Securities (filed as Exhibit 4.2 on Annual Report on Form 10-K for the fiscal year ended March 31, 2022).](https://www.sec.gov/Archives/edgar/data/50292/000121390023050974/f10k2022ex4-2_iehcorp.htm)\n\n \n \n \n\n10.1(†)\n \n[2011 Equity Incentive Plan (filed as Exhibit A to definitive Proxy Statement dated August 31, 2011).](https://www.sec.gov/Archives/edgar/data/50292/000091431711001043/def14a-117243_ieh.htm)\n\n \n \n \n\n10.2(†)\n \n[2020 Equity Stock Based Compensation Plan (filed as Annex A to definitive Proxy Statement dated November 23, 2020).](https://www.sec.gov/Archives/edgar/data/50292/000117494720001147/def14a-25070_iehc.htm)\n\n \n \n \n\n10.3(†)\n \n[Employment Agreement between the Company and Subrata Purkayastha dated as of November 1, 2023 and effective as of November 1, 2023 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on November 7, 2023 and incorporated by reference herein).](https://www.sec.gov/Archives/edgar/data/50292/000117494723001349/ex10-1.htm)\n\n \n \n \n\n10.4(†)\n \n[Employment Agreement between the Company and David Offerman dated as of December 24, 2024 and effective as of January 1, 2025 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on December 31, 2024 and incorporated by reference herein).](https://www.sec.gov/Archives/edgar/data/50292/000110465924132756/tm2432343d1_ex10-1.htm)\n\n \n \n \n\n19.1\n \n[Insider trading policies and procedures (incorporated by reference to Exhibit 19.1 to the Registrant’s Annual Report on Form 10-K, filed with the SEC on June 12, 2025).](http://www.sec.gov/Archives/edgar/data/50292/000121390025053885/ea024323701ex19-1_iehcorp.htm)\n\n \n \n \n\n21*\n \n[Subsidiaries of the Company](ea029277901ex21.htm)\n\n \n \n \n\n23.1*\n \n[Consent of CBIZ CPAs P.C.](ea029277901ex23-1.htm)\n\n \n \n \n\n31.1*\n \n[Certification of Chief Executive Officer pursuant to Section 17 CFR 240.13a-14(a) or 17 CFR 240.15d-14(a) pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ea029277901ex31-1.htm)\n\n \n\n 36 \n\n \n\n  \n\n31.2*\n \n[Certification of Principal Financial Officer pursuant to Section 17 CFR 240.13a-14(a) or 17 CFR 240.15d-14(a) pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](ea029277901ex31-2.htm)\n\n \n \n \n\n32.1**\n \n[Certifications by Chief Executive Officer and Principal Financial Officer, pursuant to 17 CFR 240.13a-14(b) or 17 CFR 240.15d-14(b) and Section 1350 of Chapter 63 of Title 18 of the United States Code adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ea029277901ex32-1.htm)\n\n \n \n \n\n101.1*\n \nThe following information from IEH Corporation’s Annual Report on Form 10-K for the fiscal year ended March 31, 2026, formatted in Inline XBRL (Extensible Business Reporting language) and filed electronically herewith: (i) the Balance Sheets; (ii) the Statements of Operations; (iii) the Statements of Stockholders’ Equity; (iv) the Statements of Cash Flow; and (v) the Notes to Financial Statements.\n\n \n \n \n\n101.INS*\n \nInteractive Data Files pursuant to Rule 405 of Regulation S-T formatted in Inline Extensible Business Reporting Language (“Inline XBRL”)\n\n \n \n \n\n101.SCH*\n \nInline XBRL Taxonomy Extension Schema Document\n\n \n \n \n\n101.CAL*\n \nInline XBRL Taxonomy Extension Calculation Linkbase Document\n\n \n \n \n\n101.DEF*\n \nInline XBRL Taxonomy Extension Definition Linkbase Document\n\n \n \n \n\n101.LAB*\n \nInline XBRL Taxonomy Extension Label Linkbase Document\n\n \n \n \n\n101.PRE*\n \nInline XBRL Taxonomy Extension Presentation Linkbase Document\n\n \n \n \n\n104\n \nCover Page Interactive Data File (formatted in Inline XBRL and contained in Exhibit 101)\n\n \n\n*\nExhibits filed herewith.\n\n**\nExhibits furnished herewith.\n\n†\nIndicates management contract or compensatory plan or arrangement."}