XML 13 R1.htm IDEA: XBRL DOCUMENT v3.10.0.1
Document and Entity Information - USD ($)
12 Months Ended
Mar. 30, 2018
Jul. 11, 2018
Sep. 29, 2017
Document And Entity Information      
Entity Registrant Name IEH CORPORATION    
Entity Central Index Key 0000050292    
Document Type 10-K/A    
Document Period End Date Mar. 30, 2018    
Amendment Flag true    
Amendment Description

We are filing this Amendment No. 1 to Form 10-K (Amendment No. 1) on Form 10-K/A to our Annual Report on Form 10-K for the year ended March 30, 2018 (“Original Form 10-K”) which amend and restates the Original Form 10-K as filed with the Securities and Exchange Commission (“SEC”) on July 12, 2018. The primary reason for filing this Amendment No. 1 to Form 10-K on Form 10-K/A is to file the final version of the XBRL Report (as described below) on Exhibit 101.1 This Amendment No. 1 is necessary because on July 12, 2018 the Original Form 10-K was inadvertently filed with SEC with a draft version of Exhibit 101.1 (and not the final version of Exhibit 101.1). Exhibit 101.1 is required to be filed together with the Original Form 10-K. Exhibit 101.1, commonly known as the XBRL report, contains the following information from the Company’s Annual Report on Form 10-K for the fiscal year ended March 30, 2018 and is formatted in XBRL (eXtensible Business Reporting language): (i) Balance Sheets; (ii) the Statements of Operations; and (iii) the Statements of Stockholders’ Equity, (iv) the Statements of Cash Flow, and (v) the Notes to Financial Statements (collectively, the “XBRL Report”). The Company is filing this Form 10-K/A together with the final version of the XBRL Report on Exhibit 101.1.

Also included as Exhibit 23.1 to this Amendment No.1 is the Consent of Manuel Reina, CPA, the Registered Independent Public Accounting Firm, which was inadvertently omitted from the filing of the Original Form 10-K.

Except as described above, no other changes have been made to the Original Form 10-K, including, without limitation, no changes to the Company’s audited consolidated financial statements and accompanying notes for the fiscal year ended March 30, 2018, as set forth in Item 15 of the Original Form 10-K.

With this Amendment No. 1 on Form 10-K/A, the principal executive officer and principal financial officer of the Company have reissued their certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, respectively, including in Part IV, Item 15 and attached as Exhibits 31.1, 31.2 and 32.1 to the Amendment No. 1.

   
Current Fiscal Year End Date --03-30    
Is Entity a Well-known Seasoned Issuer No    
Is Entity a Voluntary Filer No    
Is Entity's Reporting Status Current Yes    
Entity Filer Category Smaller Reporting Company    
Entity Public Float     $ 9,049,446
Entity Common Stock, Shares Outstanding   2,323,468  
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2018