{"url_path":"/sec/iehc/10-k/2026/item-5","section_key":"item-5","section_title":"Item 5 **","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":512,"has_tables":true,"body_markdown":"**Item 5.**\n**Market for Registrant’s Common Equity and Related Stockholder Matters and Issuer Purchases of Equity Securities:**\n\n** **\n\n**Principal Market:**\n\n \n\nOn February 20, 2026, the Company’s\nshares of common stock (the “common stock”) were elevated to, and commenced trading exclusively on, the OTCQX Marketplace\n(the “OTCQX”). The OTCQX is the highest tier of the OTC Marketplace. Immediately prior to February 20, 2026, the Company’s\ncommon stock had been trading on the newly structured OTCID Marketplace since July 1, 2025. For several decades the Company’s common\nstock had been traded on the OTC Pink Sheet Current Information tier of the OTC Marketplace where transactions were limited to the “Expert\nMarket.\n\n \n\nOn March 17, 2017, the Company’s\ncommon stock was approved for trading on the OTCQB Marketplace, the middle tier of the OTC Marketplace. Thereafter, on March 22, 2019,\nthe Company’s common stock was approved for trading on the OTCQX and commenced trading thereon.\n\n \n\nThe shares are quoted under the ticker\nsymbol “IEHC”. Investors are able to view real-time quotes at http://www.otcmarkets.com.\n\n** **\n\n**Market Information:**\n\n \n\nThe range of high and low bid prices for the Company’s\ncommon stock, for the periods indicated, are set forth below as reported by the OTC Markets. The table below provides the high and low\nbid prices of the common stock during the periods indicated. These prices represent quotations between dealers without adjustment for\nretail mark-up, markdown or commission and may not represent actual transactions.\n\n \n\n  \nHigh Bid  \nLow Bid \n\nFiscal Year ended March 31, 2025 \n   \n  \n\nApril 1, 2024 – June 30, 2024 \n$9.50  \n$5.20 \n\nJuly 1, 2024 – September 30, 2024 \n$9.90  \n$6.50 \n\nOctober 1, 2024 – December 31, 2024 \n$16.00  \n$7.95 \n\nJanuary 1, 2025 – March 31, 2025 \n$11.25  \n$7.30 \n\n  \n    \n   \n\nFiscal Year ended March 31, 2026 \n    \n   \n\nApril 1, 2025 – June 30, 2025 \n$11.00  \n$6.50 \n\nJuly 1, 2025 – September 30, 2025 \n$10.20  \n$7.50 \n\nOctober 1, 2025 – December 31, 2025 \n$11.20  \n$8.50 \n\nJanuary 1, 2026 – March 31, 2026 \n$19.75  \n$9.35 \n\n \n\n**Holders:**\n\n \n\nThe number of record holders of the Company’s common\nstock as of June 12, 2026 was 151. Such number of record owners was determined from the Company’s shareholder records, and does\nnot include the beneficial owners of the Company’s common stock whose shares are held in the names of various security holders,\ndealers and clearing agencies.\n\n \n\n**Dividends:**\n\n** **\n\nExcept for a single cash dividend declared and paid in 2017,\nwe have never declared or paid a regular, quarterly cash dividend on our common stock, and we do not expect to pay any regular, quarterly\ncash dividend on our common stock in the foreseeable future. Payment of future dividends, if any, on our common stock will be at the discretion\nof our Board of Directors after taking into account various factors, including our financial condition, operating results, anticipated\ncash needs, and plans for expansion.\n\n \n\n 16 \n\n \n\n  \n\n**Securities Authorized for Issuance under Equity Compensation\nPlans:**\n\n** **\n\nInformation regarding the Company’s equity compensation\nplans and the securities authorized for issuance thereunder is set forth herein under Part III, Item 12 below.\n\n \n\n**Recent Sales of Unregistered Securities:**\n\n \n\nNone.\n\n \n\n**Issuer Purchases of Equity Securities:**\n\n \n\nNone"}