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): February 20, 2026

IEH Corporation

(Exact Name of Registrant as Specified in Charter)

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

140 58th Street, Suite 8E

Brooklyn, NY 11220

(Address of Principal Executive Offices, and Zip Code)

(718) 492-4440

Registrant’s Telephone Number, Including Area Code

Not Applicable

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

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

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock	IEHC	OTC ID

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 8.01

Other Events

IEH Corporation (OTCID: IEHC; OTCQX:IEHC) today announced that effective today trading of the Company’s shares of common stock will upgrade from the OTCID to the OTCQX Marketplace. The shares will continue to be quoted under the ticket symbol IEHC. Investors will be able to view real-time quotes at http://www.otcmarkets.com. IEH will no longer be quoted on the OTCID and effectively today is exclusively quoted and traded on the OTCQX quotation platform.

The OTCQX market tier is one of four tiers established by the OTC Market Group Inc. which operates one of the world’s largest electronic interdealer quotation systems for broker-dealers to trade unlisted securities. The OTC designation is meant to identify companies that are reporting with the U.S. Securities and Exchange Commission or a bank regulatory agency, making it easy for investors to identify companies that are current in their reporting obligations.

Item 9.01

Financial Statements and Exhibits.

(d) Exhibits

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


Exhibit Number		Exhibit Title or Description

99.1		Press Release issued February 20, 2026
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

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

		By: /s/Subrata Purkayastha
		Name: Subrata Purkayastha
		Title: Chief Financial Officer
Date: February 20, 2026

IEH Corp 8-K