# EDGAR Filing Document

**Accession Number:** 0000050292
**File Stem:** 0001174947-26-000500
**Filing Date:** 2026-4
**Character Count:** 14546
**Document Hash:** bbebdd7989cf73f156d9617403bde0e1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001174947-26-000500.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0001174947-26-000500

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 39

**CONFORMED PERIOD OF REPORT**: 20260421

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260422

**DATE AS OF CHANGE**: 20260422

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IEH Corp
- **CENTRAL INDEX KEY:** 0000050292
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRONIC CONNECTORS [3678]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 135549345
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-05278
- **FILM NUMBER:** 26884635

**BUSINESS ADDRESS:**
- **STREET 1:** 140 58TH ST BLDG B UNIT 8E
- **CITY:** BROOKLYN
- **STATE:** NY
- **ZIP:** 11220
- **BUSINESS PHONE:** 7184924440

**MAIL ADDRESS:**
- **STREET 1:** 140 58TH STREET BUILDING B SUITE 8E
- **CITY:** BROOKLYN
- **STATE:** NY
- **ZIP:** 11220

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** IEH CORPORATION
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INDUSTRIAL ELECTRONIC HARDWARE CORP
- **DATE OF NAME CHANGE:** 19890123

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INDUSTRIAL HEAT TREATING CO INC
- **DATE OF NAME CHANGE:** 19670926

?xml version='1.0' encoding='ASCII'? IEHC

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION** **WASHINGTON, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the**

**Securities Exchange Act of 1934**

**Date of report (Date of earliest event reported): <u>April 21, 2026</u>**

**<u>IEH Corporation</u>**

**(Exact Name of Registrant as Specified in Charter)**

---

| | | |
|:---|:---|:---|
| New York | 0-5278 | 13-5549348 |
| **(State or Other Jurisdiction**<br> **of Incorporation)** | **(Commission**<br> **File Number)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

**140 58th Street, Suite 8E**

**<u>Brooklyn, NY 11220</u>**

**(Address of Principal Executive Offices, and Zip Code)**

<u>(718) 492-4440</u> 

**Registrant's Telephone Number, Including Area Code**

<u>Not Applicable</u>

**(Former Name or Former Address, if Changed Since Last Report)**

Securities registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Title of each class** | &nbsp;&nbsp;**Trading Symbol(s)** | &nbsp;&nbsp;**Name of each exchange on which registered** |
| &nbsp;&nbsp;Common Stock | &nbsp;&nbsp;IEHC | &nbsp;&nbsp;OTC QX |

---

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (*see* General Instruction A.2. below):

☐ Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communication pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

---

| | |
|:---|:---|
| **Item 7.01** | **Regulation FD Disclosure** |

---

This Current Report on Form 8-K is filed by IEH Corporation, a New York corporation (the "Company"), to disclose certain information pursuant to Regulation FD (Fair Disclosure, promulgated by the Securities and Exchange Commission ("SEC") under the Securities Exchange Act of 1934, as amended (the "Exchange Act").

On April 21, 2026, David Offerman, Chairman of the Board, President and Chief Executive Officer of the Company gave an interview to a representative of Atrium Research Corporation, an equity research firm headquartered in Toronto, Canada. In connection with the interview, Mr. Offerman provided a Slide Presentation to the representative which contained non-public, material information about the Company on the following slides: Slides 15 (IEH Revenue Fiscal 2019-2027), 17 (Cash), 18 (Backlog), 19 (Recent Defense Programs Wins) and 25 (Why IEH Now). A copy of the Slide Presentation for Atrium Research is attached hereto as Exhibit 99.1

**Forward-Looking Statements**

This Current Report on Form 8-K, together with the exhibit thereto, contains not only historical information, but also forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21 E of the Exchange Act. In addition, forward-looking statements may be made in press releases, orally, at conferences, on the Company's website, or otherwise, by or on behalf of the Company. Statements that are not historical are forward-looking and reflect expectations for the future performance of the Company.

You should not place undue reliance on any forward-looking statement and should consider the risks and uncertainties more fully discussed elsewhere in the Company's public filings, including under Item 1A. Risk Factors of the Company's Form 10-K and in any subsequent SEC filings for further information about factors that could affect such forward-looking statements.

The information furnished pursuant to Item 7.01 of this Current Report, including Exhibit 99.1, shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall such information be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

---

| | |
|:---|:---|
| **Item 9.01** | **Financial Statements and Exhibits.** |

---

(d) *Exhibits*

The following exhibit is attached to this Current Report on Form 8-K:

---

| | |
|:---|:---|
| **<u>Exhibit Number</u>** | **<u>Exhibit Title or Description</u>** |
| 99.1 | [Slide Presentation for Atrium Research Interview - April 21, 2026](ex99-1.htm) |

---

**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

---

| | |
|:---|:---|
|  | **IEHC Corporation**<br>By: /s/Subrata Purkayastha |
|  | Name: Subrata Purkayastha |
|  | Title: Chief Financial Officer |
| Date: April 21, 2026 |  |

---

## Exhibit 99.1

**Exhibit 99.1**

![](image_001.jpg)

IEH Corporation (OTCQX: IEHC) Presentation for Atrium Research April 21, 2026 Dave Offerman President, CEO www.iehcorp.com

![](image_002.jpg)

Forward Looking Statements This presentation may contain forward - looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These statements relate to future events or IEH`s future financial performance. Any statements that are not statements of historical fact (including without limitation statements to the effect that the Company or its management "believes", "expects", "anticipates", "plans", "intends" and similar expressions) should be considered forward looking statements that involve risks and uncertainties which could cause actual events or IEH`s actual results to differ materially from those indicated by the forward - looking statements. For a discussion of such risks and uncertainties, see "Risk Factors" in the company's periodic reports filed with the SEC, including our Annual Report on Form 10 - K for the fiscal year ended March 31, 2024. In light of the risks and uncertainties inherent in the forward - looking statements included herein, the inclusion of such statements should not be regarded as a representation by the Company or any other person that the objectives and plans of the Company will be achieved. The forward - looking statements contained in this presentation are made as of the date hereof and may become outdated over time. The Company does not assume any responsibility for updating any forward - looking statements.

![](image_003.jpg)

85 Years. 4 Generations. Built to Last. • Founded 1941, New York City — publicly traded since 1954 • Hyperboloid connector licensee since the late 1960s • ~175 employees and growing; HQ Brooklyn, NY + facility Allentown, PA • Serving the defense, aerospace, space, medical and industrial markets

![](image_004.jpg)

Hyperboloid Connectors and Contacts

![](image_005.jpg)

What is Hyperboloid Technology

![](image_006.jpg)

The Hyperboloid contact is an advanced design that satisfies performance requirements previously considered impossible. Unique in concept, it is used in connectors having the highest standards of performance. The distinguishing feature of the Hyperboloid socket is the hyperboloid - shaped sleeve formed by straight wires strung at an angle to the longitudinal axis. When the pin is inserted into this sleeve, the wires stretch, well within elastic limits, to accommodate it. In so doing, the wires wrap themselves around the pin providing a number of continuous line contact paths.

![](image_007.jpg)

- Low Insertion/Extraction Forces - Impervious to Shock & Vibration - Higher Current - Carrying Capacity - Longer Life

![](image_008.jpg)

PCB Connectors

![](image_009.jpg)

IEH Products Power and Signal Contacts

![](image_010.jpg)

IEH Products Custom Interconnects and Flex/Cable Assemblies

![](image_011.jpg)

IEH Products High - Speed Connectors

![](image_012.jpg)

IEH Products Modular Hybrid Connectors

![](image_013.jpg)

Sector Distribution as of 3/31/26 Defense Commercial Aerospace Space Medical

![](image_014.jpg)

Some of our Applications • Avionics Platforms • Engine Control Systems • Missiles and Torpedoes • Guidance Systems • Airborne and Ground Radars • Satellites • Rocket Launchers • Down - hole drilling equipment • Medical Devices • Industrial and Environmental Controls • Hand Held devices • Test Equipment • Fuel Management Systems • Military Radios

![](image_015.jpg)

0 5000 10000 15000 20000 25000 30000 35000 40000 IEH Revenue Fiscal 2019 – 2027\* (in thousands)

![](image_016.jpg)

IEH Operating Income Fiscal 2019 – 2025 -8000 -6000 -4000 -2000 0 2000 4000 6000 8000 10000 2019 2020 2021 2022 2023 2024 2025

![](image_017.jpg)

Cash 0 2000000 4000000 6000000 8000000 10000000 12000000 14000000 16000000 Account Name Mar-20 Mar-21 Mar-22 Mar-23 Mar-24 Mar-25 Mar-26

![](image_018.jpg)

Backlog as of April 1, 2026 19% over it's previous record high $0.00 $5,000,000.00 $10,000,000.00 $15,000,000.00 $20,000,000.00 $25,000,000.00 $30,000,000.00

![](image_019.jpg)

Recent Defense Program Wins • PATRIOT Missile System $5.1M order received March 2026 — largest single order in decades; expedited delivery schedule • APKWS Precision - Guided Munition $2.4M order received in January 2026, additional $5M+ expected in Fiscal 2027 • AMRAAM Missile System $2.5M worth of orders received in 2026, additional $12M expected in next few years • PATRIOT Radar $2.9M worth of orders received in 2026 • LTAMDS Radar $2.4M worth of orders received in 2026 • THAAD Air Defense System $500K worth of orders received in 2026, 7 - year commitment from US DOD

![](image_020.jpg)

Recent News • January 2026: SEC Enforcement Proceeding Dismissed SEC recognized IEH fully rectified its late filings; all reports current since November 2023. Matter fully closed. • February 2026: OTCQX Listing Reinstated IEH (OTCQX: IEHC) upgraded from OTCID back to OTCQX Best Market — greater liquidity, transparency and investor visibility

![](image_021.jpg)

Cost Headwinds • Gold – Doubled in the last two years • Tariffs and Health Insurance also stressors on margins

![](image_022.jpg)

Response • Investing in equipment to enable greater vertical integration, less reliance on outside, overseas suppliers • Larger gold volume purchases, to hedge against future increases • Tighter cost controls on inventory, SG&A • All growth in PA location

![](image_023.jpg)

Market Tailwinds • Defense Spending at Historic Highs U.S. prioritizing equipment replenishment and readiness; demand for precision - guided munitions accelerating • Commercial Aerospace Recovery Boeing expanding 737MAX and 787 production; Airbus increasing build rates across narrowbody and widebody programs • Commercial Space Launch Ascendant Rapidly growing segment; IEH connectors qualified for high - reliability space applications • Medical Device Market Expansion Growing addressable market for high - reliability connectors in medical and industrial applications

![](image_024.jpg)

Strategic Diversification — Beyond "Two Baskets" • Expanding further into Medical Devices High - reliability Hyperboloid connectors well - suited for demanding medical applications • Driving Growth in Commercial Space IEH already serving space launch programs; significant runway for expansion • M&A as a Growth Lever Actively exploring acquisitions to diversify product mix and accelerate market entry

![](image_025.jpg)

Why IEH Now • Record Order Backlog: $29M+ All - time high, 19% higher than previous all - time high, more than doubled in 12 months • Revenue Recovery in Full Swing FY2025: $28.8M FY2026 projected: $29.4M — 3rd best year in company history FY2027 projected $36M • Defense Surge is Structural and Long - Term PATRIOT, AMRAAM, THAAD, APKWS, LTAMDS — all rely on IEH Hyperboloid connectors • Regulatory Overhang Fully Cleared SEC matter dismissed Jan 2026; OTCQX listing reinstated Feb 2026

![](image_026.jpg)

Moving Forward… - Record Backlog Converting to Revenue Over 12 – 18 Months, with a pipeline to support additional 3 - 5 years of growth - Market Diversification: Medical, Industrial, Space - Lean, more Vertically - Integrated Operations with Capacity and Capital to Grow - Enhanced Investor Visibility via OTCQX Reinstatement Join us for this next Stage in our Journey!

![](image_027.jpg)

IEHCORP.COM Thank you! Dave Offerman President, CEO www.iehcorp.com