IEHC · IEH Corp

Shares surrendered by Reporting Person to satisfy the exercise price associated with the exercise of the options described in Table II of this Form 4.

Shares surrendered by reporting person to satisfy the exercise price associated with the exercise of the options described in Table II of this Form 4.

Reporting Person had 4,000 options with exercise price of $6.00 per share issued on 7-1-2015 and exercised 2,000 options on 6-30-2025. Remaining 2,000 options expired on 7-1-2025. In accordance with Instruction 4 to this Form, Column 9 reports only total beneficial ownership of the "class" of derivative security reported in Column 1. Options that have different exercise prices are not considered to be of the same "class". All options owned by Reporting Person are fully vested.

Shares surrendered by reporting person to satisfy the exercise price associated with the exercise of the options described in Table II of this Form 4.

In the original filing of this Form 4 filed on July 1 ,2025, the number of Securities beneficially owned following the reported transaction was incorrectly stated as 407,027 shares. The correct number should have been 407,127 shares of common stock.

Grant of 25,000 options to purchase Common Shares pursuant to 2020 Equity Based Compensation Plan.

Shares were previously gifted to the 2020 David Offerman Trust by Gail Offerman. The Reporting Person is the sole trustee and beneficiary of the 2020 David Offerman Trust.

In addition to Zeff Capital LP, a Delaware limited partnership ("Zeff Capital"), this Form 4 is being filed jointly by Zeff Holding Company, LLC, a Delaware limited liability company ("Zeff Holding"), and Daniel Zeff, a citizen of the United States of America, each of whom has the same business address as Zeff Capital.

(Continued from footnote 1) Zeff Holding, as the general partner of Zeff Capital, may be deemed to have the power to direct the voting and disposition of the shares of Common Stock beneficially owned by Zeff Capital, and may be deemed to be the indirect beneficial owner of such shares. Zeff Holding disclaims beneficial ownership of such shares for all other purposes, except to the extent of its pecuniary interest therein. Mr. Zeff, as the manager of Zeff Holding, may be deemed to have the power to direct the voting and disposition of the shares of Common Stock beneficially owned by Zeff Capital, and may be deemed to be the indirect beneficial owner of such shares. Mr. Zeff disclaims beneficial ownership of such shares for all other purposes, except to the extent of his pecuniary interest therein.

The reported price in Column 4 is a weighted average sale price. These shares were sold in multiple transactions at prices ranging from $14.50 to $14.85 per share. The Reporting Persons undertake to provide to the Issuer, any security holder of the Issuer or the staff of the Securities and Exchange Commission, upon request, full information regarding the number of shares sold at each separate price within the range set forth in this footnote.

In addition to Zeff Capital LP, a Delaware limited partnership ("Zeff Capital"), this Form 4 is being filed jointly by Zeff Holding Company, LLC, a Delaware limited liability company ("Zeff Holding"), and Daniel Zeff, a citizen of the United States of America, each of whom has the same business address as Zeff Capital.

(Continued from footnote 1) Zeff Holding, as the general partner of Zeff Capital, may be deemed to have the power to direct the voting and disposition of the shares of Common Stock beneficially owned by Zeff Capital, and may be deemed to be the indirect beneficial owner of such shares. Zeff Holding disclaims beneficial ownership of such shares for all other purposes, except to the extent of its pecuniary interest therein. Mr. Zeff, as the manager of Zeff Holding, may be deemed to have the power to direct the voting and disposition of the shares of Common Stock beneficially owned by Zeff Capital, and may be deemed to be the indirect beneficial owner of such shares. Mr. Zeff disclaims beneficial ownership of such shares for all other purposes, except to the extent of his pecuniary interest therein.

Reporting Person gifted 400,000 shares of common stock to the David Offerman 2020 Trust. Since this was a bona fide gift, there is no purchase price.

Shares were gifted to the David Offerman 2020 Trust by Gail Offerman. The Reporting Person is the sole trustee and beneficiary of the David Offerman 2020 Trust. Since this was a bona fide gift, there is no purchase price.

Stock options were granted to the Reporting Person pursuant to the 2011 Equity Incentive Plan

All 50,000 options vested immediately on October 9, 2020

Shares were gifted to the Reporting Person by Gail Offerman.