0000914317-13-001061.txt : 20130812 0000914317-13-001061.hdr.sgml : 20130812 20130812154832 ACCESSION NUMBER: 0000914317-13-001061 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130628 FILED AS OF DATE: 20130812 DATE AS OF CHANGE: 20130812 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IEH CORPORATION CENTRAL INDEX KEY: 0000050292 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC CONNECTORS [3678] IRS NUMBER: 135549345 STATE OF INCORPORATION: NY FISCAL YEAR END: 0330 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-05278 FILM NUMBER: 131029750 BUSINESS ADDRESS: STREET 1: 140 58TH ST BLDG B UNIT 8E CITY: BROOKLYN STATE: NY ZIP: 11220 BUSINESS PHONE: 7184924440 MAIL ADDRESS: STREET 1: 369 LEXINGTON AVE CITY: NEW YORK STATE: NY ZIP: 10017 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 10-Q 1 form10q-132356_ieh.htm 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

_______________________

FORM 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 28, 2013

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________________ to _______________

Commission File No. 0-5278

IEH CORPORATION

(Exact name of registrant as specified in its charter)

New York	13-5549348
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)

140 58th Street, Suite 8E, Brooklyn, New York 11220

(Address of principal executive office)

Registrant's telephone number, including area code: (718) 492-4440

____________________________________________

Former name, former address and former fiscal year,

if changed since last report.

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ý No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ý No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):


Large accelerated filer o		Accelerated filer o

Non-accelerated filer o (Do not check if a smaller reporting company)		Smaller Reporting Company ý

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES o NO ý

2,303,468 shares of Common Shares, par value $.01 per share, were outstanding as of June 28, 2013.

IEH CORPORATION

TABLE OF CONTENTS

		Page
		Number

PART I –	FINANCIAL INFORMATION

ITEM 1-	FINANCIAL STATEMENTS

	Balance Sheets as of June 28, 2013(Unaudited) and March 29, 2013	3

	Statement of Operations (Unaudited) for the three months ended June 28, 2013 and June 29, 2012	5

	Statement of Cash Flows (Unaudited) for the three months ended June 28, 2013 and June 29, 2012	6

	Notes to Financial Statements (Unaudited)	8


ITEM 2 –	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	21

ITEM 3 –	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	27

ITEM 4 –	CONTROLS AND PROCEDURES	28

PART II –	OTHER INFORMATION

ITEM 1 –	LEGAL PROCEEDINGS	28

ITEM 1A –	RISK FACTORS	29

ITEM 2 –	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	30

ITEM 3 –	DEFAULTS UPON SENIOR SECURITIES	30

ITEM 4 –	REMOVED AND RESERVED	30

ITEM 5 –	OTHER INFORMATION	30

ITEM 6 –	EXHIBITS	31


SIGNATURES		33

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Exhibits

Exhibit 31.1	Certification Pursuant to Section 302 of the Sarbanes Oxley Act	34

Exhibit 31.2	Certification Pursuant to Section 302 of the Sarbanes Oxley Act	35

Exhibit 32.1	Certification Pursuant to Section 906 of the Sarbanes Oxley Act	36

Exhibit 101	Instance Document

Exhibit 101	Schema Document

Exhibit 101	Calculation Linkbase Document

Exhibit 101	Labels Linkbase Document

Exhibit 101	Presentation Linkbase Document

Exhibit 101	Definition Linkbase Document

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 1. Financial Statements

IEH CORPORATION

BALANCE SHEETS

As of June 28, 2013 and March 29, 2013

	June 28,		March 29,
	2013		2013
	(Unaudited)

ASSETS

CURRENT ASSETS:
Cash	$	330,762	$	415,857
Accounts receivable, less allowances for doubtful accounts of $11,562 at June 28, 2013 and March 29, 2013		2,472,601		1,817,768
Inventories (Note 3)		4,608,000		4,463,180
Excess payments to accounts receivable factor (Note 6)		216,051		36,916
Prepaid expenses and other current assets (Note 4)		799,290		955,226

Total Current Assets		8,426,704		7,688,947


PROPERTY, PLANT AND EQUIPMENT, less accumulated depreciation and amortization of $7,728,007 at June 28, 2013 and $7,665,207 at March 29, 2013 (Note 5)		1,545,235		1,497,690
		1,545,235		1,497,690

OTHER ASSETS:
Other assets		37,220		34,220
		37,220		34,220

Total Assets	$	10,009,159	$	9,220,857

The accompanying notes should be read in conjunction with the financial statements.

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IEH CORPORATION

BALANCE SHEETS (Continued)

As of June 28, 2013 and March 29, 2013

	June 28,		March 29,
	2013		2013
	(Unaudited)

LIABILITIES AND STOCKHOLDERS’ EQUITY

CURRENT LIABILITIES:
Accounts payable	$	371,240	$	85,548
Workers compensation insurance assessments- current portion (Note 8)		—		47,638
Other current liabilities (Note 7)		486,404		439,117

Total Current Liabilities		857,644		572,303

LONG-TERM LIABILITIES:
Workers compensation insurance assessments- net of current portion (Note 8)		—		21,358
Total Long-Term Liabilities		—		21,358

Total Liabilities		857,644		593,661

STOCKHOLDERS’ EQUITY:
Common stock, $.01 par value; 10,000,000 shares authorized; 2,303,468 shares issued and outstanding at June 28, 2013 and March 29, 2013		23,035		23,035
Capital in excess of par value		2,744,573		2,744,573
Retained earnings (Note 9)		6,383,907		5,859,588
Total Stockholders’ Equity		9,151,515		8,627,196

Total Liabilities and Stockholders’ Equity	$	10,009,159	$	9,220,857

The accompanying notes should be read in conjunction with the financial statements.

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IEH CORPORATION

STATEMENT OF OPERATIONS

(Unaudited)

For the Three Months Ended June 28, 2013 and June 29, 2012

	Three Months Ended
	June 28,			June 29,
	2013			2012

REVENUE, net sales	$	4,090,639		$	3,469,269

COSTS AND EXPENSES

Cost of products sold		2,488,825			2,268,115
Selling, general and administrative		636,240			568,459
Interest expense		7,673			7,251
Depreciation		62,800			66,300
		3,195,538			2,910,125

OPERATING INCOME		895,101			559,144

OTHER INCOME		54,218			96

INCOME BEFORE INCOME TAXES		949,319			559,240

PROVISION FOR INCOME TAXES		(425,000	)		(244,126	)

NET INCOME	$	524,319		$	315,114

BASIC AND DILUTED EARNINGS PER SHARE (Note 2)	$	.23		$	.14

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING (in thousands)		2,303			2,303

The accompanying notes should be read in conjunction with the financial statements.

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IEH CORPORATION

STATEMENT OF CASH FLOWS

(Unaudited)

For the Three Months Ended June 28, 2013 and June 29, 2012

	Three Months Ended
	June 28,			June 29,
	2013			2012

CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	524,319		$	315,114

Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation		62,800			66,300

Changes in assets and liabilities:
(Increase) decrease in accounts receivable		(654,833	)		163,645
(Increase) in inventories		(144,820	)		(20,240	)
(Increase) in excess payments to accounts receivable factor		(179,135	)		(357,152	)
(Increase) decrease in prepaid expenses and other current assets		155,936			(66,406	)
(Increase) in other assets		(3,000	)		—
Increase in accounts payable		285,691			41,149
Increase in other current liabilities		47,287			847
(Decrease) in workers compensation assessment		(68,995	)		(7,940	)

Total adjustments		(499,069	)		(179,797	)

NET CASH PROVIDED BY OPERATING ACTIVITIES		25,250			135,317

CASH FLOWS FROM INVESTING ACTIVITIES:

Acquisition of fixed assets		(110,345	)		(69,504	)

NET CASH (USED) BY INVESTING ACTIVITIES	$	(110,345	)	$	(69,504	)

The accompanying notes should be read in conjunction with the financial statements.

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IEH CORPORATION

STATEMENT OF CASH FLOWS (Continued)

(Unaudited)

For the Three Months Ended June 28, 2013 and June 29, 2012

	Three Months Ended
	June 28,			June 29,
	2013			2012

CASH FLOWS FROM FINANCING ACTIVITIES:
Net Activity of accounts receivable financing	$	—		$	(54,943	)

NET CASH (USED) BY FINANCING ACTIVITIES		—			(54,943	)

INCREASE (DECREASE) IN CASH		(85,095	)		10,870

CASH, beginning of period		415,857			286,109

CASH, end of period	$	330,762		$	296,979

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the three months for:

Interest	$	6,173		$	5,751

Income Taxes	$	270,000		$	330,000

The accompanying notes should be read in conjunction with the financial statements.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 1-

INTERIM RESULTS AND BASIS OF PRESENTATION:

The accompanying unaudited financial statements as of June 28, 2013 and June 29, 2012 and for the three months then ended have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of June 28, 2013 and June 29, 2012 and the results of operations and cash flows for the three months then ended. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three months ended June 28, 2013, are not necessarily indicative of the results to be expected for any subsequent quarter or the entire fiscal year. The balance sheet at March 29, 2013 has been derived from the audited financial statements at that date.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The Company believes, however, that the disclosures in this report are adequate to make the information presented not misleading in any material respect. The accompanying financial statements should be read in conjunction with the audited financial statements and notes thereto of IEH Corporation for the fiscal year ended March 29, 2013 included in the Company’s Annual Report on Form 10-K as filed with the SEC and the attached Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Description of Business:

The Company designs, develops and manufactures printed circuit connectors for high performance applications. We have also developed a high performance plastic circular connector line. All of our products utilize the HYPERTAC™ contact design, which is identified by the generic “HYPERBOLOID” in our catalogs. This is necessary since all other HYPERTAC™ companies have been purchased by a multi-national company. We are the only independent producer of HYPERTAC™ in the United States.

Our customers consist of OEM’s (Original Equipment Manufacturers), companies manufacturing medical equipment, and Distributors who resell our products to OEMs. We sell our products directly and through 16 independent sales representatives located in all regions of the United States, Canada, Israel, India, various Pacific Rim countries, South Korea and the European Union (EU).

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Description of Business: (continued)

The customers we service are in the Government, Military, Aerospace, Medical, Automotive, Industrial, Test Equipment and Commercial Electronics markets. We appear on the Military Qualified Product Listing “QPL” to MIL-DTL-55302 and supply customer requested modifications to this specification. Sales to the commercial electronic and military markets were 31% and 63%, respectively, of the Company’s net sales for the year ended March 29, 2013. Our offering of “QPL” items has recently been expanded to include additional products.

In order to remain competitive, the Company has an internal program to upgrade, add and maintain machinery, review material costs and increase labor force productivity. We recently purchased several machines to increase the productivity of certain processes. This will help us meet this goal.

Business New Product Development:

The Company is sought after by many of its customers to design and manufacture custom connectors. This has created many new products that are innovative designs and employ new technologies. The Company continues to be successful because of its ability to assist its customers and create a new design, including engineering drawing packages, in a relatively short period of time. We will continue to support our customers to the best of our ability.

The circular product line of connectors introduced several years ago for the medical industry continues to be very rewarding for the Company. The line has been expanded to include connector cable assemblies utilizing the circular connectors.

A new product line featuring high density connectors is being added to the Company’s product offering. This offering should be available within the next few months. The Company expects the new product line to bring additional revenue.

The standard printed circuit board connectors we produce are continually being expanded and utilized in many of the military programs being built today. We have recently received approval for additional products that we can offer under the Military Qualified Product Listing “QPL”.

Accounting Period:

The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 29, 2013 was comprised of 52 weeks.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Revenue Recognition:

Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.

The Company’s policy with respect to customer returns and allowances as well as product warranty is as follows:

The Company will accept a return of defective product within one year from shipment for repair or replacement at the Company’s option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.

Most of the Company’s products are custom ordered by customers for a specific use. The Company provides engineering services as part of the relationship with its customers in developing the custom product. The Company is not obligated to provide such engineering service to its customers. The Company does not invoice its customers separately for these services.

Inventories:

Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.

The Company manufactures products pursuant to specific technical and contractual requirements.

The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.

The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)

Concentration of Credit Risk:

Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.

Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts at financial institutions up to $250,000 in the aggregate.

As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:

Non-interest bearing accounts	$	20,153
Interest bearing account		310,609
	$	330,762

The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.

Property, Plant and Equipment:

Property, plant and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the Double Declining Balance method over the estimated useful lives (5-7 years) of the related assets.

Maintenance and repair expenditures are charged to operations, and renewals and betterments are capitalized. Items of property, plant and equipment, which are sold, retired or otherwise disposed of, are removed from the asset and accumulated depreciation or amortization accounts. Any gain or loss thereon is either credited or charged to operations.

Income Taxes:

The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. Deferred income taxes arise from temporary differences resulting from different depreciation methods used for financial and income tax purposes. The Company has adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740, Income Taxes, which includes the provisions of Statement of Financial Accounting Standards (“SFAS”) No. 109, “Accounting for Income Taxes.”

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)

Net Income Per Share:

The Company has adopted the provisions of ASC Topic 260, Earnings per Share, which includes the provisions of SFAS No. 128, “Earnings Per Share,” which requires the disclosure of “basic” and “diluted” earnings (loss) per share. Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the three months ended June 28, 2013 and June 29, 2012, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.

Fair Value of Financial Instruments:

The carrying value of the Company’s financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.

Use of Estimates:

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.

Impairment of Long-Lived Assets:

The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, “Accounting for The Impairment or Disposal of Long-Lived Assets,” and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the three months ended June 28, 2013 and June 29, 2012, respectively.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)

Reporting Comprehensive Income:

The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, “Reporting Comprehensive Income.” This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entity’s financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the three months ended June 28, 2013 and June 29, 2012, respectively.

Segment Information:

The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, “Disclosures About Segment of An Enterprise and Related Information.” This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Company’s presentation of its results of operations or financial position.

Research and Development:

The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Company’s future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.

The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the three months ended June 28, 2013 and June 29, 2012, respectively.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)

Effect of New Accounting Pronouncements:

In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S.GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement is not expected to have a material effect on our Company's financial position or results of operations.

In October 2012, the FASB issued ASU 2012-04 "Technical corrections and improvements". This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments is not expected to have a significant impact on our financial statements.

In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.

The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard is not expected to have a material effect on our Company's financial position or results of operations.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (continued)

Effect of New Accounting Pronouncements: (continued)

In December 2011, the FASB issued ASU 2011-11 "Disclosures about offsetting assets and liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. The new guidance will be effective for the Company beginning April 1, 2013. The adoption of the new amendments is not expected to have a significant impact on our Company’s financial statements.

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our Company's financial statements upon adoption.

Note 3-

INVENTORIES:

Inventories are stated at cost, on a first-in, first-out basis, which does not exceed market value.

The Company manufactures products pursuant to specific technical and contractual requirements. The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.

The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.

Inventories are comprised of the following:

	June 28,		March 29,
	2013		2013

Raw materials	$	2,732,086	$	2,646,222
Work in progress		701,793		679,737
Finished goods		1,174,121		1,137,221
	$	4,608,000	$	4,463,180

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 4-

PREPAID EXPENSES AND OTHER CURRENT ASSETS:

Prepaid expenses and other current assets are comprised of the following:

	June 28,		March 29,
	2013		2013

Prepaid insurance	$	41,332	$	63,897
Prepaid corporate taxes		650,885		805,885
Other current assets		107,073		85,444
	$	799,290	$	955,226

Note 5-

PROPERTY, PLANT AND EQUIPMENT:

Property, plant and equipment are comprised of the following:

	June 28,			March 29,
	2013			2013

Computers	$	308,080		$	308,080
Leasehold improvements		791,682			784,882
Machinery and equipment		5,311,123			5,296,237
Tools and dies		2,683,329			2,596,379
Furniture and fixture		169,978			168,269
Website development cost		9,050			9,050
		9,273,242			9,162,897
Less: accumulated depreciation and amortization		(7,728,007	)		(7,665,207	)
	$	1,545,235		$	1,497,690

Note 6-

ACCOUNTS RECEIVABLE FINANCING:

The Company entered into an accounts receivable financing agreement with a non-bank lending institution (“Factor”) whereby it can borrow up to 80 percent of its eligible receivables (as defined in such financing agreement) at an interest rate of 2.5% above JP Morgan Chase’s publicly announced rate with a minimum rate of 12% per annum. The financing agreement has an initial term of one year and will automatically renew for successive one-year terms, unless terminated by the Company or the Factor upon receiving 60 days prior notice. Funds advanced by the Factor are secured by the Company’s accounts receivable and inventories.

At June 28, 2013, the Company had reported excess payments to the Factor resulting in overpayments of $216,051, which the Company will apply against future borrowings. These excess payments are reported in the accompanying financial statements as of June 28, 2013 as “Excess payments to accounts receivable factor.” As of March 29, 2013, the Company had reported excess payments to the Factor of $36,916.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 7-

OTHER CURRENT LIABILITIES:

Other current liabilities are comprised of the following:

	June 28,		March 29,
	2013		2013

Payroll and vacation accruals	$	391,996	$	387,341
Sales commissions		66,340		40,214
Insurance		2,872		7,362
Other		25,196		4,200
	$	486,404	$	439,117

Note 8-

WORKERS COMPENSATION INSURANCE ASSESSMENT:

On September 15, 2008, the Company was notified by the State of New York Workers’ Compensation Board (the “Board”) that the Trade Industry Workers’ Compensation Trust for Manufacturers (the “Trust”) had defaulted. As a member of this self-insured group, the Company was assessed on an estimated basis by the Board for its allocable share necessary to discharge all liabilities of the Trust.

The assessed amount for the years 2002 through 2006 was $101,362. The assessed amount for each year is detailed as follows:

2002	$	16,826
2003		24,934
2004		31,785
2005		14,748
2006		13,069
	$	101,362

The Company did have the option of paying this assessment as a lump sum amount or paying off the assessment over a 60 month period. The Company elected the deferral option, and was obligated to making monthly payments of $1,689 for 59 months, and $1,711 for the 60^th and final month. The Company had recorded this assessment as a charge to Cost of Sales in the quarter ended December 26, 2008.

The Company was subsequently notified that it was being assessed an additional $146,073 covering the years 2002 through 2007, bringing the total deficit allocation assessment to $247,435.

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 8-

WORKERS COMPENSATION INSURANCE ASSESSMENT: (continued)

The total revised assessment for the years 2002 to 2007 was as follows:

2002	$	23,445
2003		43,797
2004		51,381
2005		38,309
2006		46,477
2007		44,026
	$	247,435

As of March 29, 2013, the Company had paid down $178,440 of this assessment.

As of March 29, 2013 the remaining balance of the revised assessment payable was $68,995.

Effective as of May 31, 2013, the Company and the WC Board executed a settlement agreement pursuant to which the Company entered into a final settlement of the outstanding liability to the Trust and paid a lump-sum settlement amount equal to $7,771. The Company has no further liability to the Trust. In connection with this final settlement, the WC Board executed and issued a general release to the Company. The settlement resulted in the Company recognizing forgiveness of debt income of $54,078.

Note 9-

CHANGES IN STOCKHOLDERS’ EQUITY:

The accumulated retained earnings increased by $524,319, which represents the net income for the three months ended June 28, 2013. Accordingly, the Company reported accumulated retained earnings of $6,383,907 as of June 28, 2013.

Note 10-

2011 EQUITY INCENTIVE PLAN:

On August 31, 2011, the Company’s shareholders approved the adoption of the Company’s 2011 Equity Incentive Plan (“2011 Plan”) to provide for the grant of stock options and restricted stock awards to purchase up to 750,000 shares of the Company’s common stock to all employees, consultants and other eligible participants including senior management and members of the Board of Directors of the Company. The 2011 Plan replaced the prior 2002 Employee Stock Option Plan which had expired in accordance with its terms.

Options granted to employees under the 2011 Plan may be designated as options which qualify for incentive stock option treatment under Section 422A of the Internal Revenue Code, or options which do not qualify (non-qualified stock options).

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 10-

2011 EQUITY INCENTIVE PLAN: (continued)

Under the 2011 Plan, the exercise price of an option designated as an incentive stock option shall not be less than the fair market value of the Company’s common stock on the day the option is granted. In the event an option designated as an incentive stock option is granted to a ten percent (10%) or greater shareholder, such exercise price shall be at least 110 percent (110%) of the fair market value of the Company’s common stock and the option must not be exercisable after the expiration of five years from the day of the grant. The 2011 Plan also provides that holders of options that wish to pay for the exercise price of their options with shares of the Company’s common stock must have beneficially owned such stock for at least six months prior to the exercise date.

Exercise prices of non-incentive stock options may be less than the fair market value of the Company’s common stock.

The aggregate fair market value of shares subject to options granted to a participant(s), that are designated as incentive stock options, and which become exercisable in any calendar year, shall not exceed $100,000. As of June 28, 2013, no options or restricted stock awards had been granted under the 2011 Plan.

Note 11-

CASH BONUS PLAN:

In 1987, the Company adopted a cash bonus plan (“Cash Bonus Plan”) for executive officers. Contributions to the Cash Bonus Plan are made by the Company only after pre-tax operating profits exceed $150,000 for a fiscal year, and then to the extent of 10% of the excess of the greater of $150,000 or 25% of pre-tax operating profits. The Company accrued $47,400 for the three months ended June 29, 2013. For the year ended March 29, 2013, the Company’s contribution was $159,000.

Note 12-

COMMITMENTS AND CONTINGENCIES:

The Company leases space for its corporate offices (including its manufacturing facility) at 140 58^th Street, Suite 8E, Brooklyn, New York. The lease term runs from December 1, 2010 through November 30, 2020. The basic minimum annual rentals are as follows:

Fiscal year ending March:
2014		158,480
2015		163,240
2016		168,120
2017		173,180
2018		178,360
Thereafter		501,560
	$	1,342,940

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IEH CORPORATION
NOTES TO FINANCIAL STATEMENTS

(Unaudited)

Note 12-

COMMITMENTS AND CONTINGENCIES: (continued)

The rental expense for the three months ended June 28, 2013 and June 29, 2012 was $39,225 and $38,085, respectively.

The Company has a collective bargaining multi-employer pension plan (“Multi-Employer Plan”) with the United Auto Workers of America, Local 259 (“UAW”). Contributions are made by the Company in accordance with a negotiated labor contract and are based on the number of covered employees employed per month. With the passage of the Multi-Employer Pension Plan Amendment Act of 1990 (the “1990 Act”), the Company may become subject to liabilities in excess of contributions made under the collective bargaining agreement. Generally, these are contingent upon termination, withdrawal, or partial withdrawal from the Multi-Employer Plan.

The Company has not taken any action to terminate, withdraw or partially withdraw from the Multi-Employer Plan, nor does it intend to do so in the future. Under the 1990 Act, liabilities would be based upon the Company’s proportional share of the Multi-Employer Plan’s unfunded vested benefits which is currently not available. The amount of accumulated benefits and net assets of such Plan also is not currently available to the Company. The total contributions charged to operations under the provisions of the Multi-Employer Plan were $29,431 and $30,950 for the three months ended June 28, 2013 and June 29, 2012, respectively.

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

This report contains forward-looking statements within the meaning of Section 21E of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”) and Section 27A of the Securities Act of 1933 (the “Securities Act”). Statements contained in this report which are not statements of historical facts may be considered forward-looking information with respect to plans, projections, or future performance of the Company as defined under the Private Securities litigation Reform Act of 1995. These forward-looking statements are subject to risks and uncertainties which could cause actual results to differ materially from those projected. The words “anticipate”, “believe”, “estimate”, “expect”, “objective”, and “think” or similar expressions used herein are intended to identify forward-looking statements. The forward-looking statements are based on the Company’s current views and assumptions and involve risks and uncertainties that include, among other things, the effects of the Company’s business, actions of competitors, changes in laws and regulations, including accounting standards, employee relations, customer demand, prices of purchased raw material and parts, domestic economic conditions, including housing starts and changes in consumer disposable income, and foreign economic conditions, including currency rate fluctuations. Some or all of the facts are beyond the Company’s control.

Except as may be required by applicable law, we do not undertake or intend to update or revise our forward-looking statements, and we assume no obligation to update any forward-looking statements contained in this report as a result of new information or future events or developments. Thus, you should not assume that our silence over time means that actual events are bearing out as expressed or implied in such forward-looking statements. You should carefully review and consider the various disclosures we make in this report and our other reports filed with the SEC that attempt to advise interested parties of the risks, uncertainties and other factors that may affect our business. The following discussion and analysis should be read in conjunction with the financial statements and related footnotes included elsewhere in this quarterly report which provide additional information concerning the Company’s financial activities and condition.

Critical Accounting Policies

The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, which require the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the periods reported. Actual results could differ from those estimates. The Company believes the following are the critical accounting policies, which could have the most significant effect on the Company's reported results and require the most difficult, subjective or complex judgments by management.

Impairment of Long-Lived Assets:

The Company reviews its long-lived assets for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted and without interest, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. The Company makes estimates of its future cash flows related to assets subject to impairment review.

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations (continued)

Critical Accounting Policies (continued)

Inventory Valuation:

Raw materials and supplies are stated at cost on first-in, first-out basis, which does not exceed market value. Finished goods and work in process are valued at the lower of actual cost, determined on a specific identification basis, or market. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost, and adjusts their inventory value accordingly. Future periods could include either income or expense items if estimates change and for differences between the estimated and actual amount realized from the sale of inventory.

Income Taxes:

The Company records a liability for potential tax assessments based on its estimate of the potential exposure. Due to the subjectivity and complex nature of the underlying issues, actual payments or assessments may differ from estimates. Income tax expense in future periods could be adjusted for the difference between actual payments and the Company's recorded liability based on its assessments and estimates.

Revenue Recognition:

Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.

The Company’s policy with respect to customer returns and allowances as well as product warranty is as follows:

The Company will accept a return of defective product within one year from shipment for repair or replacement at the Company’s option. If the product is repairable, the Company at its own cost will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of the product.

Research & Development:

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations (continued)

Critical Accounting Policies (continued)

The Company did not expend any funds on customer sponsored research and development activities for the quarter ended June 28, 2013 and June 29, 2012, respectively, relating to the development of new designs, techniques and the improvement of existing designs.

Comparative Analysis-Three Months Ended June 28, 2013 and June 29, 2012

Results of Operations

The following table sets forth for the periods indicated, percentages for certain items reflected in the financial data as such items relate to the revenues of the Company:

Relationship to Total Revenues
	June 28,			June 29,
	2013			2012

Operating Revenues (in thousands)	$	4,091		$	3,469

Operating Expenses:
(as a percentage of Operating Revenues)

Costs of Products Sold		60.8%			65.4%
Selling, General and Administrative		15.6%			16.4%
Interest Expense		.2%			.2%
Depreciation and amortization		1.5%			1.9%

TOTAL COSTS AND EXPENSES		78.1%			83.9%

Operating Income		21.9%			16.1%

Other Income		1.3%			—

Income (loss) before Income Taxes		23.2%			16.1%

Income Taxes		(10.4%	)		(7.0%	)

Net Income		12.8%			9.1%

Operating revenues for the three months ended June 28, 2013 amounted to $4,090,639 reflecting a 17.9% increase versus the three months ended June 29, 2012 revenues of $3,469,269. The increase in revenues can be attributed to increased military and commercial spending.

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations (continued)

Comparative Analysis-Three Months Ended June 28, 2013 and June 29, 2012 (continued)

Cost of products sold amounted to $2,488,825 for the three months ended June 28, 2013, or 60.8% of operating revenues. This reflected a $220,710 or 9.7% increase in the cost of products sold from $2,268,115 or 65.4% of operating revenues for the three months ended June 29, 2012. The increase in cost of product sold is due primarily to cost associated with the increase in military and commercial spending.

Selling, general and administrative expenses were $636,240 or 15.6% of operating revenues for the three months ended June 28, 2013 compared to $568,459 or 16.4% of operating revenues for the three months ended June 29, 2012. This category of expense increased by $67,781 or 11.9% from the prior three month period. The increase can be attributed to an increase in travel expenses.

Interest expense was $7,673 for the three months ended June 28, 2013 or .2% of operating revenues. For the fiscal three months ended June 29, 2012, interest expense was $7,251 or .2% of operating revenues. The increase of $422 or 5.8% reflects a minor increase in the Company’s borrowings during the quarter ended June 28, 2013.

Depreciation and amortization of $62,800 or 1.5% of operating revenues was reported for the three months ended June 28, 2013 as compared to the three month period ended June 29, 2012 of $66,300 or 1.9% of operating revenues. The decrease was due to older assets being fully depreciated.

The Company reported net income of $524,319 for the three months ended June 28, 2013 representing basic earnings of $.23 per share as compared to net income of $315,114 or $.14 per share for the three months ended June 29, 2012. The increase in net income for the current three month period can be attributed primarily to the increase in sales of its products in the military and commercial sectors.

Liquidity and Capital Resources

The Company reported working capital of $7,569,060 as of June 28, 2013 compared to a working capital of $7,116,644 as of March 29, 2013. The increase in working capital of $452,416 was attributable to the following items:

Net income	$	524,319
Depreciation and amortization		62,800
Capital expenditures		(110,345	)
Other transactions		(24,358	)
	$	452,416

As a result of the above, the current ratio (current assets to current liabilities) was 9.83 to 1 at June 28, 2013 as compared to 13.43 to 1 at March 29, 2013. Current liabilities at June 28, 2013 were $857,644 compared to $572,303 at March 29, 2013.

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations (continued)

Liquidity and Capital Resources (continued)

For the three months ended June 28, 2013, the Company reported $110,345 in capital expenditures and depreciation of $62,800.

The net income of $524,319 for the three months ended June 28, 2013 resulted in an increase in stockholders’ equity to $9,151,515 as compared to stockholders’ equity of $8,627,196 at March 29, 2013.

The Company has an accounts receivable financing agreement with non-bank lending institution (“Factor”) whereby it can borrow up to 80 percent of its eligible receivables (as defined in such financing agreement) at an interest rate of 2.5% above JP Morgan Chase’s publicly announced prime rate with a minimum rate of 12% per annum. Funds advanced by the Factor are secured by the Company’s accounts receivable and inventories. At June 28, 2013, the Company reported excess payments to the Factor resulting in overpayments of $216,051 These excess payments are reported in the accompanying financial statements as “Excess payments to accounts receivable factor.” The Company reported excess payment to the Factor of $36,916 at March 29, 2013.

In the past two fiscal years, management has been reviewing its collection practices and policies for outstanding receivables and has revised its collection procedures to a more aggressive collection policy. As a consequence of this new policy the Company’s experience is that its customers have been remitting payments on a more consistent and timely basis. The Company reviews the collectability of all accounts receivable on a monthly basis. The reserve is less than 1% of average gross accounts receivable and is considered to be conservatively adequate.

The Company has the Multi-Employer Plan with the UAW. Contributions are made by the Company in accordance with a negotiated labor contract and are based on the number of covered employees employed per month. With the passage of the 1990 Act, the Company may become subject to liabilities in excess of contributions made under the collective bargaining agreement. Generally, these are contingent upon termination, withdrawal, or partial withdrawal from the Multi-Employer Plan. The Company has not taken any action to terminate, withdraw or partially withdraw from the Multi-Employer Plan, nor does it intend to do so in the future. Under the 1990 Act, liabilities would be based upon the Company’s proportional share of the Multi-Employer Plan’s unfunded vested benefits which is currently not available. The amount of accumulated benefits and net assets of such Plan also is not currently available to the Company. The total contributions charged to operations under the provisions of the Multi-Employer Plan were $29,431 and $30,950 for the three months ended June 28, 2013 and June 29, 2012, respectively.

On December 15, 2008, the Company was notified by the State of New York Workers’ Compensation Board (the “Board”) that the Trade Industry Workers’ Compensation Trust for Manufacturers (the “Trust”) had defaulted. As a member of this self-insured group, the Company was assessed on an estimated basis by the Board for its allocable share necessary to discharge all liabilities of the Trust.

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Table of Contents

IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations (continued)

Liquidity and Capital Resources (continued)

The assessed amount for the years 2002 through 2006 was $101,362. The assessed amount for each year is detailed as follows:

2002	$	16,826
2003		24,934
2004		31,785
2005		14,748
2006		13,069
	$	101,362

The Company was subsequently notified that it was being assessed an additional $146,073 covering the years 2002 through 2007, bringing the total deficit allocation assessment to $247,435.

The total revised assessment for the years 2002 to 2007 is as follows:

2002	$	23,445
2003		43,797
2004		51,381
2005		38,309
2006		46,477
2007		44,026
	$	247,435

As of March 29, 2013, the Company had paid down $178,440 of this assessment.

As of March 29, 2013 the remaining balance of the revised assessment payable was $68,995.

Effective as of May 31, 2013, the Company and the WC Board executed a settlement agreement pursuant to which the Company entered into a final settlement of the outstanding liability to the Trust and paid a lump-sum settlement amount equal to $7,771. The Company has no further liability to the Trust. In connection with this final settlement, the WC Board executed and issued a general release to the Company. This settlement resulted in the Company recognizing forgiveness of debt income of $54,078.

On August 31, 2011 the Company’s shareholders approved the adoption of the Company’s 2011 Equity Incentive Plan (“2011 Plan”) to provide for the grant of stock options and restricted stock awards to purchase up to 750,000 shares of the Company’s common stock to all employees, consultants and other eligible participants including senior management and members of the Board of Directors of the Company. The 2011 Plan replaced the prior 2002 Employee Stock Option Plan which had expired on its terms.

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations (continued)

Liquidity and Capital Resources (continued)

Exercise prices of non-incentive stock options may be less than the fair market value of the Company’s common stock.

The aggregate fair market value of shares subject to options granted to a participant(s), which are designated as incentive stock options, and which become exercisable in any calendar year, shall not exceed $100,000. As of June 28, 2013, no options or restricted stock awards had been granted under the 2011 Plan.

In 1987, the Company adopted the Cash Bonus Plan for executive officers. Contributions to the Cash Bonus Plan are made by the Company only after pre-tax operating profits exceed $150,000 for a fiscal year, and then to the extent of 10% of the excess of the greater of $150,000 or 25% of pre-tax operating profits. The Company accrued $47,400 for the three months ended June 28, 2013. For the year ended March 29, 2013, the Company’s contribution was $159,000.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

We do not believe that any of our financial instruments have significant risk associated with market sensitivity. For more information on these investments see Note 2 to our financial statements included in this Form 10-Q. We are not exposed to significant financial market risks from changes in foreign currency exchange rates and are only minimally impacted by changes in interest rates. We have not used, and currently do not contemplate using, any derivative financial instruments.

Interest Rate Risk

At any time, fluctuations in interest rates could affect interest earnings on our cash and marketable securities. We believe that the effect, if any, of reasonably possible near term changes in interest rates on our financial position, results of operations, and cash flows would not be material. Currently, we do not hedge these interest rate exposures. The primary objective of our investment activities is to preserve capital. We have not used derivative financial instruments in our investment portfolio.

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IEH CORPORATION

PART I: FINANCIAL INFORMATION

Item 3. Quantitative and Qualitative Disclosures About Market Risk (continued)

As of June 28, 2013, our unrestricted cash was $330,762 of which $310,609 was in an interest bearing money market account with and the balance of $20,153 was maintained in non-interest bearing checking accounts used to pay operating expenses.

Item 4. Controls and Procedures

Based on an evaluation of the effectiveness of the Company’s “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), the Company’s Chief Executive Officer (who is also our President) and its Chief Financial Officer (who is also our controller and principal accounting officer) have concluded that, as of the end of the period covered by this Report on Form 10-Q, the Company’s disclosure controls and procedures were effective at the reasonable assurance level to ensure that information required to be disclosed by the Company in this Report that it files or submit under the Exchange Act is, recorded, processed, summarized and reported within the time periods specified within the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and our Chief Financial Officer, to allow timely decisions regarding required disclosure.

Our management, including our Chief Executive Officer and our Chief Financial Officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our Company have been detected. Our management, however, believes our disclosure controls and procedures are in fact effective to provide reasonable assurance that the objectives of the control system are met. In connection with their review and assessment of our disclosure controls and procedures, the Company has retained the services of an outside consultant to further assist management in its annual evaluation of such controls and procedures. There have been no changes in our internal control over financial reporting (as defined in Rule 13a – 15(f) under the Exchange Act) during the quarter ended June 28, 2013 that have been materially affected, or are reasonably likely to materially affect our internal controls over financial reporting.

PART II: OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to or aware of any pending or threatened legal proceedings which, in the opinion of the Company’s management, would result in any material adverse effect on its results of operations or its financial condition.

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IEH CORPORATION

PART II: OTHER INFORMATION

Item 1a. Risk Factors

You should carefully consider the risks described below, together with all of following risk factors and the other information included in this report, in considering our business herein as well as the information included in other reports and prospects. The risks and uncertainties described below are not the only ones facing our Company. Additional risks and uncertainties not presently known to us or that we currently deem immaterial also may impair our business operations, financial condition and/or operating results. If any of the matters or events described in the following risks actually occurs, our business, financial condition or results of operations could be harmed. In such case, the trading price of our common stock could decline, and you may lose all or part of your investment due to any of these risks.

Risks Related to Our Business

Failure to increase our revenue and keep our expenses consistent with revenues could prevent us from achieving and maintaining profitability.

We have generated net income of $929,930, $1,102,424 and $1,669,517, respectively, for the fiscal years ended March 29, 2013, March 30, 2012 and March 25, 2011, and $524,319 for the quarter ended June 28, 2013. We have expended, and will continue to be required to expend, substantial funds to pursue product development projects, enhance our marketing and sales efforts and to effectively maintain business operations. Therefore, we will need to generate higher revenues to achieve and maintain profitability and cannot assure you that we will be profitable in any future period.

Our capital requirements are significant and we have historically partially funded our operations through the financing of our accounts receivable.

We have an existing accounts receivable financing agreement with a non-lending institution (“Factor”) whereby we can borrow up to 80 percent of our eligible receivables at an interest rate of 2.5% above JP Morgan Chase’s publicly announced prime rate. No assurances can be given that this financing agreement will continue into the future. If we are unable to continue with this agreement, our cash flow might adversely be affected.

Our success is dependent on the performance of our management and the cooperation, performance and retention of our executive officers and key employees.

Our business and operations are substantially dependent on the performance of our senior management team and executive officers. If our management team is unable to perform it may adversely impact our results of operations and financial condition. We do not maintain “key person” life insurance on any of our executive officers. The loss of one or several key employees could seriously harm our business. Any reorganization or reduction in the size of our employee base could harm our ability to attract and retain other valuable employees critical to the success of our business.

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Table of Contents

IEH CORPORATION

PART II: OTHER INFORMATION

Item 1a. Risk Factors (continued)

If we lose key personnel or fail to integrate replacement personnel successfully, our ability to manage our business could be impaired.

Our future success depends upon the continued service of our key management, technical, sales, finance, and other critical personnel. We cannot assure you that we will be able to retain them. Key personnel have left our Company in the past and there likely will be additional departures of key personnel from time to time in the future. The loss of any key employee could result in significant disruptions to our operations, including adversely affecting the timeliness of product releases, the successful implementation and completion of Company initiatives, the effectiveness of our disclosure controls and procedures and our internal control over financial reporting, and the results of our operations. In addition, hiring, training, and successfully integrating replacement sales and other personnel could be time consuming, may cause additional disruptions to our operations, and may be unsuccessful, which could negatively impact future revenues.

Our reported financial results could be adversely affected by changes in financial accounting standards or by the application of existing or future accounting standards to our business as it evolves.

As a result of the enactment of the Sarbanes-Oxley Act and the review of accounting policies by the SEC and national and international accounting standards bodies, the frequency of accounting policy changes may accelerate. Possible future changes to accounting standards, could adversely affect our reported results of operations.

Risks Related to Our Common Stock

Our stock price is volatile and could decline; we have a very limited trading market.

The price of our common stock has been, and is likely to continue to be, volatile. For example, our stock price during the fiscal year ended March 29, 2013 traded as low as $2.02 per share and as high as $4.09 per share. During the three month period ended June 28, 2013, our common stock traded in the range of $2.76 per share to $3.10 per share. We cannot assure you that your initial investment in our common stock will not decline.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

Not applicable

Item 3. Defaults Upon Senior Securities

None

Item 4. Removed and Reserved

None

Item 5. Other Information

None

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IEH CORPORATION

PART II: OTHER INFORMATION

Item 6. Exhibits

(a) Exhibits

Exhibit 31.1

Certification Pursuant to Section 302 of the Sarbanes Oxley Act*

Exhibit 31.2

Certification Pursuant to Section 302 of the Sarbanes Oxley Act*

Exhibit 32.1

Certification Pursuant to Section 906 of the Sarbanes Oxley Act*

Exhibit 101.INS

XBRL Instance Document*

Exhibit 101.SCH

XBRL Taxonomy Extension Schema*

Exhibit 101.CAL

XBRL Taxonomy Extension Calculation Linkbase Document*

Exhibit 101.LAB

XBRL Taxonomy Extension Label Linkbase Document*

Exhibit 101.PRE

XBRL Taxonomy Extension Presentation Linkbase Document*

Exhibit 101.DEF

XBRL Taxonomy Extension Definition Label Document*

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IEH CORPORATION

PART II: OTHER INFORMATION

Item 6. Exhibits (continued)

*Submitted electronically herewith.

Attached as Exhibit 101 to this Quarterly Report on Form 10-Q are the following formatted in XBRL (Extensible Business Reporting Language): (i) Statement of Operations for the three months ended June 28, 2013 and June 29, 2012; (ii) Balance Sheets as of June 28, 2013 and March 29, 2013; (iii) Statement of Cash Flows for the three months ended June 28, 2013 and June 29, 2012; and (iv) Notes to Financial Statements for the three months ended June 29, 2012.

In accordance with Rule 406T of Regulation S-the XBRL related information in Exhibit 101 to the Quarterly Report on Form 10-Q shall not be deemed to be “filed” for purposes of Section 18 of the Exchange Act or otherwise subject to the liability of that section and shall not be part of any registration statement or other document filed under the Securities Act or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

(b) Reports on Form 8-K during Quarter.

None.

-32-

Table of Contents

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report on Form 10-Q to be signed on its behalf by the undersigned, thereunto duly authorized.

	IEH CORPORATION
	(Registrant)


August 12, 2013	/s/ Michael Offerman
	Michael Offerman
	President (Principal Executive Officer)


August 12, 2013	/s/ Robert Knoth
	Robert Knoth
	Chief Financial Officer (Principal Accounting Officer)

-33-

EX-31.1 2 ex31-1.htm EX-31.1

Exhibit 31.1

CERTIFICATION

I, Michael Offerman, certify that:

1. I have reviewed this quarterly report of Form 10-Q of IEH Corporation for the quarter ended June 28, 2013.

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report.

3. Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report.

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in the Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13-a-15(f) and 15d-15(f)) for the registrant and we have:

a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries is made known to me by others within those entities, particularly during the period in which this quarterly report is being prepared; and

b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; and

c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this quarterly report based upon such evaluation; and

d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent function);

a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 12, 2013

/s/ Michael Offerman

Michael Offerman

President and Chief Executive Officer (Principal Executive Officer)

-34-

EX-31.2 3 ex31-2.htm EX-31.2

Exhibit 31.2

CERTIFICATION

I, Robert Knoth, certify that:

1. I have reviewed this quarterly report of Form 10-Q of IEH Corporation for the quarter ended June 28, 2013.

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this quarterly report is being prepared; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent function);

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 12, 2013

/s/ Robert Knoth

Robert Knoth

Chief Financial Officer (Principal Accounting Officer)

-35-

EX-32.1 4 ex32-1.htm EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 906 OF

THE SARBANES-OXLEY ACT OF 2004

In connection with the Quarterly Report of IEH Corporation (the “Company”) on Form 10-Q for the quarter ending June 28, 2013, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Michael Offerman, President and Chief Executive Office (Principal Executive Officer) and Robert Knoth, Chief Financial Officer (Principal Accounting Officer) of the Company, respectfully certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2004, that:

1.	The Report fully complies with the requirements of the Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

2.	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Michael Offerman	/s/ Robert Knoth
Michael Offerman	Robert Knoth
President and Chief Executive Officer	Chief Financial Officer
(Principal Executive Officer)	(Principal Accounting Officer)

Dated: August 12, 2013

This Certification is being furnished solely to accompany the Report pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, and shall not be deemed “filed” by the Company for purposes of Section 18 of the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether made before or after the date of this Report, irrespective of any general incorporation language contained in such filing. A signed original of this written statement required by Section 906 has been provided to IEH Corporation and will be retained by IEH Corporation and furnished to the Securities and Exchange Commission or its staff upon request.

-36-

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Inventories:   Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.   The Company manufactures products pursuant to specific technical and contractual requirements.   The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.   The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.

Concentration of Credit Risk:   Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.   Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts at financial institutions up to $250,000 in the aggregate.   As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:   <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 85%; text-align: left">Non-interest bearing accounts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,153</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest bearing account</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">310,609</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">330,762</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.

Property, Plant and Equipment:   Property, plant and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the Double Declining Balance method over the estimated useful lives (5-7 years) of the related assets.   Maintenance and repair expenditures are charged to operations, and renewals and betterments are capitalized. Items of property, plant and equipment, which are sold, retired or otherwise disposed of, are removed from the asset and accumulated depreciation or amortization accounts. Any gain or loss thereon is either credited or charged to operations.

Income Taxes:   The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. Deferred income taxes arise from temporary differences resulting from different depreciation methods used for financial and income tax purposes. The Company has adopted the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Income Taxes, which includes the provisions of Statement of Financial Accounting Standards (SFAS) No. 109, Accounting for Income Taxes.

Net Income Per Share:   The Company has adopted the provisions of ASC Topic 260, Earnings per Share, which includes the provisions of SFAS No. 128, Earnings Per Share, which requires the disclosure of basic and diluted earnings (loss) per share. Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the three months ended June 28, 2013 and June 29, 2012, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.

Fair Value of Financial Instruments:   The carrying value of the Companys financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.

Use of Estimates:   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.

Impairment of Long-Lived Assets:   The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, Accounting for The Impairment or Disposal of Long-Lived Assets, and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the three months ended June 28, 2013 and June 29, 2012, respectively.

Reporting Comprehensive Income:   The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, Reporting Comprehensive Income. This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entitys financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the three months ended June 28, 2013 and June 29, 2012, respectively.

Segment Information:   The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, Disclosures About Segment of An Enterprise and Related Information. This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Companys presentation of its results of operations or financial position.

Research and Development:   The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Companys future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.   The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the three months ended June 28, 2013 and June 29, 2012, respectively.

Effect of New Accounting Pronouncements:   In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S.GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement is not expected to have a material effect on our Company's financial position or results of operations.   In October 2012, the FASB issued ASU 2012-04 "Technical corrections and improvements". This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments is not expected to have a significant impact on our financial statements.   In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.   The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard is not expected to have a material effect on our Company's financial position or results of operations.   In December 2011, the FASB issued ASU 2011-11 "Disclosures about offsetting assets and liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. The new guidance will be effective for the Company beginning April 1, 2013. The adoption of the new amendments is not expected to have a significant impact on our Companys financial statements.   Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our Company's financial statements upon adoption.

As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:   <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 85%; text-align: left">Non-interest bearing accounts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,153</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest bearing account</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">310,609</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">330,762</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The assessed amount for the years 2002 through 2006 was $101,362. The assessed amount for each year is detailed as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font-size: 10pt; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 89%; text-align: left; vertical-align: bottom">2002</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 8%; text-align: right">16,826</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: bottom">2003</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">24,934</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: bottom">2004</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">31,785</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: bottom">2005</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">14,748</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; vertical-align: bottom">2006</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">13,069</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left; vertical-align: bottom"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">101,362</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr></table> The Company was subsequently notified that it was being assessed an additional $146,073 covering the years 2002 through 2007, bringing the total deficit allocation assessment to $247,435.   The total received assessment for the years 2002 to 2007 is as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font-size: 10pt; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 89%; text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">2002</td> <td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td> <td nowrap="nowrap" style="width: 8%; text-align: right; font: 10pt Times New Roman, Times, Serif">23,445</td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">2003</td> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">43,797</td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">2004</td> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">51,381</td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">2005</td> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">38,309</td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">2006</td> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">46,477</td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">2007</td> <td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">44,026</td> <td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"> </td> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">247,435</td> <td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr></table>

The basic minimum annual rentals are as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">Fiscal year ending March:</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 85%; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2014</td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">158,480</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2015</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">163,240</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2016</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">168,120</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2017</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">173,180</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2018</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">178,360</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">Thereafter</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">501,560</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,342,940</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr></table>

47638

21358

387341

391996

7771

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; font: bold 10pt Times New Roman, Times, Serif"><td style="width: 96px; font: bold 10pt Times New Roman, Times, Serif">Note 2- </td> <td style="font: bold 10pt Times New Roman, Times, Serif">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: </td></tr> </table>   Description of Business:   The Company designs, develops and manufactures printed circuit connectors for high performance applications. We have also developed a high performance plastic circular connector line. All of our products utilize the HYPERTAC contact design, which is identified by the generic HYPERBOLOID in our catalogs. This is necessary since all other HYPERTAC companies have been purchased by a multi-national company. We are the only independent producer of HYPERTAC in the United States.   Our customers consist of OEMs (Original Equipment Manufacturers), companies manufacturing medical equipment, and Distributors who resell our products to OEMs. We sell our products directly and through 16 independent sales representatives located in all regions of the United States, Canada, Israel, India, various Pacific Rim countries, South Korea and the European Union (EU).   The customers we service are in the Government, Military, Aerospace, Medical, Automotive, Industrial, Test Equipment and Commercial Electronics markets. We appear on the Military Qualified Product Listing QPL to MIL-DTL-55302 and supply customer requested modifications to this specification. Sales to the commercial electronic and military markets were 31% and 63%, respectively, of the Companys net sales for the year ended March 29, 2013. Our offering of QPL items has recently been expanded to include additional products.   In order to remain competitive, the Company has an internal program to upgrade, add and maintain machinery, review material costs and increase labor force productivity. We recently purchased several machines to increase the productivity of certain processes. This will help us meet this goal.   Business New Product Development:   The Company is sought after by many of its customers to design and manufacture custom connectors. This has created many new products that are innovative designs and employ new technologies. The Company continues to be successful because of its ability to assist its customers and create a new design, including engineering drawing packages, in a relatively short period of time. We will continue to support our customers to the best of our ability.   The circular product line of connectors introduced several years ago for the medical industry continues to be very rewarding for the Company. The line has been expanded to include connector cable assemblies utilizing the circular connectors.   A new product line featuring high density connectors is being added to the Companys product offering. This offering should be available within the next few months. The Company expects the new product line to bring additional revenue.   The standard printed circuit board connectors we produce are continually being expanded and utilized in many of the military programs being built today. We have recently received approval for additional products that we can offer under the Military Qualified Product Listing QPL.   Accounting Period:   The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 29, 2013 was comprised of 52 weeks.   Revenue Recognition:   Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.   The Companys policy with respect to customer returns and allowances as well as product warranty is as follows:   The Company will accept a return of defective product within one year from shipment for repair or replacement at the Companys option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.   Most of the Companys products are custom ordered by customers for a specific use. The Company provides engineering services as part of the relationship with its customers in developing the custom product. The Company is not obligated to provide such engineering service to its customers. The Company does not invoice its customers separately for these services.   Inventories:   Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.   The Company manufactures products pursuant to specific technical and contractual requirements.   The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.   The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.   Concentration of Credit Risk:   Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.   Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts at financial institutions up to $250,000 in the aggregate.   As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:   <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 85%; text-align: left">Non-interest bearing accounts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,153</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest bearing account</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">310,609</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">330,762</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.   Property, Plant and Equipment:   Property, plant and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the Double Declining Balance method over the estimated useful lives (5-7 years) of the related assets.   Maintenance and repair expenditures are charged to operations, and renewals and betterments are capitalized. Items of property, plant and equipment, which are sold, retired or otherwise disposed of, are removed from the asset and accumulated depreciation or amortization accounts. Any gain or loss thereon is either credited or charged to operations.   Income Taxes:   The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. Deferred income taxes arise from temporary differences resulting from different depreciation methods used for financial and income tax purposes. The Company has adopted the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Income Taxes, which includes the provisions of Statement of Financial Accounting Standards (SFAS) No. 109, Accounting for Income Taxes.    Net Income Per Share:   The Company has adopted the provisions of ASC Topic 260, Earnings per Share, which includes the provisions of SFAS No. 128, Earnings Per Share, which requires the disclosure of basic and diluted earnings (loss) per share. Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the three months ended June 28, 2013 and June 29, 2012, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.   Fair Value of Financial Instruments:   The carrying value of the Companys financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.    Use of Estimates:   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.   Impairment of Long-Lived Assets:   The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, Accounting for The Impairment or Disposal of Long-Lived Assets, and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the three months ended June 28, 2013 and June 29, 2012, respectively.   Reporting Comprehensive Income:   The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, Reporting Comprehensive Income. This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entitys financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the three months ended June 28, 2013 and June 29, 2012, respectively.   Segment Information:   The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, Disclosures About Segment of An Enterprise and Related Information. This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Companys presentation of its results of operations or financial position.   Research and Development:   The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Companys future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.   The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the three months ended June 28, 2013 and June 29, 2012, respectively.   Effect of New Accounting Pronouncements:   In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S.GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement is not expected to have a material effect on our Company's financial position or results of operations.   In October 2012, the FASB issued ASU 2012-04 "Technical corrections and improvements". This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments is not expected to have a significant impact on our financial statements.   In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.   The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard is not expected to have a material effect on our Company's financial position or results of operations.   In December 2011, the FASB issued ASU 2011-11 "Disclosures about offsetting assets and liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. The new guidance will be effective for the Company beginning April 1, 2013. The adoption of the new amendments is not expected to have a significant impact on our Companys financial statements.   Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our Company's financial statements upon adoption.

Accounting Period:   The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 29, 2013 was comprised of 52 weeks.

Revenue Recognition:   Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.   The Companys policy with respect to customer returns and allowances as well as product warranty is as follows:   The Company will accept a return of defective product within one year from shipment for repair or replacement at the Companys option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.   Most of the Companys products are custom ordered by customers for a specific use. The Company provides engineering services as part of the relationship with its customers in developing the custom product. The Company is not obligated to provide such engineering service to its customers. The Company does not invoice its customers separately for these services.

IEH CORPORATION 0000050292 10-Q 2013-06-28 false --03-29 No No Yes Smaller Reporting Company Q1 2014

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; font: 10pt Times New Roman, Times, Serif"><td style="width: 96px; font: 10pt Times New Roman, Times, Serif">Note 1- </td> <td style="font: 10pt Times New Roman, Times, Serif">INTERIM RESULTS AND BASIS OF PRESENTATION: </td></tr> </table>   The accompanying unaudited financial statements as of June 28, 2013 and June 29, 2012 and for the three months then ended have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information and with the instructions to Form 10-Q. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of June 28, 2013 and June 29, 2012 and the results of operations and cash flows for the three months then ended. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three months ended June 28, 2013, are not necessarily indicative of the results to be expected for any subsequent quarter or the entire fiscal year. The balance sheet at March 29, 2013 has been derived from the audited financial statements at that date.   Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The Company believes, however, that the disclosures in this report are adequate to make the information presented not misleading in any material respect. The accompanying financial statements should be read in conjunction with the audited financial statements and notes thereto of IEH Corporation for the fiscal year ended March 29, 2013 included in the Companys Annual Report on Form 10-K as filed with the SEC and the attached Managements Discussion and Analysis of Financial Condition and Results of Operations.

0.31 0.63

250000

Inventories are comprised of the following:   <table cellpadding="0" cellspacing="0" style="margin-left: 1in; border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 28,</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; font: 10pt Times New Roman, Times, Serif">March 29,</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; text-align: left; font: 10pt Times New Roman, Times, Serif">Raw materials</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,732,086</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">2,646,222</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Work in progress</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">701,793</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">679,737</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Finished goods</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">1,174,121</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,137,221</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">4,608,000</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4,463,180</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr></table>

Prepaid expenses and other current assets are comprised of the following:   <table cellpadding="0" cellspacing="0" style="margin-left: 1in; border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 28,</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; font: 10pt Times New Roman, Times, Serif">March 29,</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; text-align: left; font: 10pt Times New Roman, Times, Serif">Prepaid insurance</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">41,332</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">63,897</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Prepaid corporate taxes</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">650,885</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">805,885</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Other current assets</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">107,073</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">85,444</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">799,290</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">955,226</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr></table>

Property, plant and equipment are comprised of the following:   <table cellpadding="0" cellspacing="0" style="margin-left: 1in; border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 28,</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; font: 10pt Times New Roman, Times, Serif">March 29,</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; font: 10pt Times New Roman, Times, Serif">Computers</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">308,080</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">308,080</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Leasehold improvements</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">791,682</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">784,882</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Machinery and equipment</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">5,311,123</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">5,296,237</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Tools and dies</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,683,329</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">2,596,379</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Furniture and fixture</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">169,978</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">168,269</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Website development cost</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">9,050</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">9,050</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">9,273,242</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">9,162,897</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Less: accumulated depreciation and amortization</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(7,728,007</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(7,665,207</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">1,545,235</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,497,690</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr></table>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top"><td style="width: 96px">Note 6- </td> <td>ACCOUNTS RECEIVABLE FINANCING: </td></tr> </table>   The Company entered into an accounts receivable financing agreement with a non-bank lending institution (Factor) whereby it can borrow up to 80 percent of its eligible receivables (as defined in such financing agreement) at an interest rate of 2.5% above JP Morgan Chases publicly announced rate with a minimum rate of 12% per annum. The financing agreement has an initial term of one year and will automatically renew for successive one-year terms, unless terminated by the Company or the Factor upon receiving 60 days prior notice. Funds advanced by the Factor are secured by the Companys accounts receivable and inventories.   At June 28, 2013, the Company had reported excess payments to the Factor resulting in overpayments of $216,051, which the Company will apply against future borrowings. These excess payments are reported in the accompanying financial statements as of June 28, 2013 as Excess payments to accounts receivable factor. As of March 29, 2013, the Company had reported excess payments to the Factor of $36,916.

Other current liabilities are comprised of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 28,</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; font: 10pt Times New Roman, Times, Serif">March 29,</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; text-align: left; font: 10pt Times New Roman, Times, Serif">Payroll and vacation accruals</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">391,996</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">387,341</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: normal 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0in">Sales commissions</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">66,340</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">40,214</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif">Insurance</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,872</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">7,362</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Other</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">25,196</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,200</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">486,404</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">439,117</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

101362

23445 43797 51381 38309 46477 44026 247435 178440

54078

The accumulated retained earnings increased by $524,319, which represents the net income for the three months ended June 28, 2013. Accordingly, the Company reported accumulated retained earnings of $6,383,907 as of June 28, 2013.

150000 0.10 0.25

158480

163240

168120

173180

178360

501560

1342940

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The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.   The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete.   The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.   Inventories are comprised of the following:   <table cellpadding="0" cellspacing="0" style="margin-left: 1in; border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 28,</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; font: 10pt Times New Roman, Times, Serif">March 29,</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; text-align: left; font: 10pt Times New Roman, Times, Serif">Raw materials</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,732,086</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">2,646,222</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Work in progress</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">701,793</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">679,737</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Finished goods</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">1,174,121</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,137,221</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">4,608,000</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4,463,180</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr></table>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. 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In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of June 28, 2013 and June 29, 2012 and the results of operations and cash flows for the three months then ended. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three months ended June 28, 2013, are not necessarily indicative of the results to be expected for any subsequent quarter or the entire fiscal year. The balance sheet at March 29, 2013 has been derived from the audited financial statements at that date.   Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The Company believes, however, that the disclosures in this report are adequate to make the information presented not misleading in any material respect. The accompanying financial statements should be read in conjunction with the audited financial statements and notes thereto of IEH Corporation for the fiscal year ended March 29, 2013 included in the Companys Annual Report on Form 10-K as filed with the SEC and the attached Managements Discussion and Analysis of Financial Condition and Results of Operations.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the business description and basis of presentation concepts. 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COMMITMENTS AND CONTINGENCIES

12 Months Ended

Mar. 29, 2013

Commitments And Contingencies

COMMITMENTS AND CONTINGENCIES

Note 12-

COMMITMENTS AND CONTINGENCIES:

Fiscal year ending March:
2014		158,480
2015		163,240
2016		168,120
2017		173,180
2018		178,360
Thereafter		501,560
	$	1,342,940

The rental expense for the three months ended June 28, 2013 and June 29, 2012 was $39,225 and $38,085, respectively.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

XML 14 R4.htm IDEA: XBRL DOCUMENT

STATEMENTS OF OPERATIONS (Unaudited) (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Jun. 28, 2013	Jun. 29, 2012
Income Statement [Abstract]
REVENUE, net sales	$ 4,090,639	$ 3,469,269
COSTS AND EXPENSES
Cost of products sold	2,488,825	2,268,115
Selling, general and administrative	636,240	568,459
Interest expense	7,673	7,251
Depreciation	62,800	66,300
[CostsAndExpenses]	3,195,538	2,910,125
OPERATING INCOME	895,101	559,144
OTHER INCOME	54,218	96
INCOME BEFORE INCOME TAXES	949,319	559,240
PROVISION FOR INCOME TAXES	(425,000)	(244,126)
NET INCOME	$ 524,319	$ 315,114
BASIC AND DILUTED EARNINGS PER SHARE (Note 2)	$ 0.23	$ 0.14
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	2,303	2,303

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PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Mar. 29, 2013

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

Note 5-

PROPERTY, PLANT AND EQUIPMENT:

Property, plant and equipment are comprised of the following:

	June 28,			March 29,
	2013			2013

Computers	$	308,080		$	308,080
Leasehold improvements		791,682			784,882
Machinery and equipment		5,311,123			5,296,237
Tools and dies		2,683,329			2,596,379
Furniture and fixture		169,978			168,269
Website development cost		9,050			9,050
		9,273,242			9,162,897
Less: accumulated depreciation and amortization		(7,728,007	)		(7,665,207	)
	$	1,545,235		$	1,497,690

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

XML 16 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 17 R24.htm IDEA: XBRL DOCUMENT

WORKERS COMPENSATION INSURANCE ASSESSMENT (Tables)

12 Months Ended

Mar. 29, 2013

Workers Compensation Insurance Assessment Tables

Schedule of workers compensation assessment

The assessed amount for the years 2002 through 2006 was $101,362. The assessed amount for each year is detailed as follows:

2002	$	16,826
2003		24,934
2004		31,785
2005		14,748
2006		13,069
	$	101,362

Schedule of workers compensation assessment revised

The Company was subsequently notified that it was being assessed an additional $146,073 covering the years 2002 through 2007, bringing the total deficit allocation assessment to $247,435.

The total received assessment for the years 2002 to 2007 is as follows:

2002	$	23,445
2003		43,797
2004		51,381
2005		38,309
2006		46,477
2007		44,026
	$	247,435

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Mar. 29, 2013

Summary Of Significant Accounting Policies Policies

Accounting Period

Accounting Period:

The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 29, 2013 was comprised of 52 weeks.

Revenue Recognition

Revenue Recognition:

The Company’s policy with respect to customer returns and allowances as well as product warranty is as follows:

Inventories

Inventories:

Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.

The Company manufactures products pursuant to specific technical and contractual requirements.

Concentration of Credit Risk

Concentration of Credit Risk:

Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.

As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:

Non-interest bearing accounts	$	20,153
Interest bearing account		310,609
	$	330,762

The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.

Property, Plant and Equipment

Property, Plant and Equipment:

Income Taxes

Income Taxes:

Net Income Per Share

Net Income Per Share:

Fair Value of Financial Instruments

Fair Value of Financial Instruments:

Use of Estimates

Use of Estimates:

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets:

Reporting Comprehensive Income

Reporting Comprehensive Income:

Segment Information

Segment Information:

Research and Development

Research and Development:

Effective of New Accounting Pronouncements

Effect of New Accounting Pronouncements:

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width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">Fiscal year ending March:</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 85%; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2014</td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">158,480</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2015</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">163,240</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2016</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">168,120</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2017</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">173,180</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2018</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">178,360</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">Thereafter</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">501,560</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,342,940</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr></table>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717 false0Schedule of basic minimum annual rental paymentsfalseCOMMITMENTS AND CONTINGENCIES (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://iehcorp.com/role/CommitmentsAndContingenciesTables12 ZIP 23 0000914317-13-001061-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0000914317-13-001061-xbrl.zip M4$L#!!0````(`!E^#$.H^:VI6F0``'#=`P`1`!P`:65H8RTR,#$S,#8R."YX M;6Q55`D``R$\"5(A/`E2=7@+``$$)0X```0Y`0``[%WK<]LXDO]^5?<_<+TS M6S-5ELWW0YED2XGC*>_EX;(].W>?IF@2DK"A""U(^K%__76#I$1*%%^B%6>< MN"J61;#[A^Y&H]%HD+_\_6$12'>$1Y2%KX^4$_E((J''?!K.7A_]=CV:7+^[ MN#B2_O[FO_]+@G^__&4TDLXI"?RQ=,:\T44X9:^D3^Z"C*5?24BX&S/^2OJG M&R3X#3NG`>'2.[98!B0F<"'E-):T$\.71J,69/])0I_QWZXN5F3G<;P MW]^?A.S.O6?\2W3BL7;DKEG"/;*B1U3 M1;U1C+%NCE6K)?W8C9-H15]^D+-_Z>V_/-SR@([Q?PE$'T;CAXB^/BITZ5X[ M87QVJLJRW.R<$A MG>+E6S=:4T:`->VWD,!5/U[=4&QLG*872TUI95,S;4KSIC[9:!<1[V3&[D[A MPBDJ9R0K(TW)FW,RW0G9/(6K>4,:,5U5K+K^I2WR&Y*8[VSLG,+55<-H-'/= MY:KQU(UN1\25BIM"%H;)HAJ3'_/3^'%)3J'1"%H13KW5 M?8C\H^PR"V/R$$O4?WTTB3Y/4W#: M2'5RGJNF)(QI_+CZ=O4]]?'*E(+/$LA(26*Y";Z[^)^C-V),&[+JJ+^<;MZ\ M9G=:R2_CM@1I,[\"A1AA\9MU!U8LLBN;]$N4\B\S>30*244>FOSM"BGKP-,( MZ9RSQ8J'$K-OUJI`*#S&R6TM,B6GM+ZV=1O,OOE-&\:87QG4&#,>?V#(D,2$ MO_]W0I<+Z.E'LK@E_*O)?"U&,D,XA0O9)1_`/"P#ZM$,J^13:)D&5MD<,+[D M#,03/UX&8*&3T%]U[^WC#?BVR0.-CM[DC7?(X)?32G9%J*?56+\)=Y1;P`<" M01"_0"FKD\$(LX:/KS2FL+1Z+HGJ!EE`CAQ=B"3>,!=$9 M)1%(X",,B9?H#W;(X(58P'G"0QHGG$#OS^D#?GJ)1K!;#"_$#J[9-+YW.3DC M=R1@+W5&V"F%/[\5F"/5_B.3P_?5PG-=+:"6#FH)WU<-SWS5<'"+^+YZ>.:K MAX-;Q/=5Q#-=11S<$KZO)I[U:N+@]O!]5?&,5Q5/9PW9'H^6[B/E>SPER]@I MP,_QG'"4839B"G''`UTDBQ=H/ZUEU6Q/73!>N>%L*^8IZ.#0UEO:<-/*>Y2M M-]R*1C_LAMO3&#T-OQO]US;ZH@Z^&WW-O/^-[>`?/C@RL++G6Q:242AR.%3, M\(T)[)F/V(KZ&U7P>WGU-UF_G]0S?INR+1>#F8-N/R2P-!82^NWZ;$LL"^)& ML%I^DQ6-CJ%-3BR_5&:!U';0OY[#FBO:R2*S%-&H-P_`=[F#CT_O0!_;LL5[ M/V%E*)9V;T;GNSDD,1]_;$]\M1GE1G,I&TY76-*[49`K MX4WB`HXJR2<>7;A!]/I(/GJC*X9M6+^<%FFUI9_7LM;15VU3D9U^]/,IOHZ^ MILF6J?;&;S;)1W5,QVK"SQ8+%E['S/MRZ?+/'$\E$%^<2;@D7'B`UNK)'48! 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COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)
3 Months Ended

Jun. 28, 2013

Jun. 29, 2012

Commitments And Contingencies Details Narrative

Rental expense $ 39,225 $ 38,085

Pension plan contributions $ 29,431 $ 30,950

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Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 1

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The amount of cash or cash equivalents contributed during the reporting period by the entity to fund its pension plans and its non-pension postretirement benefit plans.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (g)

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XML 25 R27.htm IDEA: XBRL DOCUMENT v2.4.0.8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

Jun. 28, 2013

Mar. 29, 2013

Jun. 29, 2012

Mar. 30, 2012

Funds on deposit:

Non-interest bearing accounts $ 20,153

Interest bearing account 310,609

Cash $ 330,762 $ 415,857 $ 296,979 $ 286,109

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Interest-bearing deposits in financial institutions.

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Non-interest-bearing deposits in financial institutions.

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Period Type: instant

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)
3 Months Ended 12 Months Ended

Jun. 28, 2013

Mar. 29, 2013

Weeks

Jun. 29, 2012

Mar. 30, 2012

Company's net sales percentage to commercial electronic markets 31.00%

Company's net sales percentage to military markets 63.00%

Number of weeks in fiscal period 52

FDIC coverage of deposits $ 250,000

Cash $ 330,762 $ 415,857 $ 296,979 $ 286,109

Property, Plant and Equipment | Minimum

Useful lives of property plant and equipment 5 years

Property, Plant and Equipment | Maximum

Useful lives of property plant and equipment 7 years

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WORKERS COMPENSATION INSURANCE ASSESSMENT (Details) (USD $)

Jun. 28, 2013

Workers Compensation Assessment

2002 $ 16,826

2003 24,934

2004 31,785

2005 14,748

2006 13,069

Total $ 101,362

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ACCOUNTS RECEIVABLE FINANCING (Details Narrative) (USD $)
3 Months Ended

Jun. 28, 2013

Mar. 29, 2013

Accounts Receivable Financing Details Narrative

Financing agreement - percentage of eligible receivables that may be borrowed 80.00%

Interest rate above JPMC rate, ceiling 2.50%

Interest rate floor 12.00%

Financing agreement term (years) 1 year

Financing agreement notice (days) 60 days

Excess payments to accounts receivable factor $ 216,051 $ 36,916

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font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; text-align: left; font: 10pt Times New Roman, Times, Serif">Payroll and vacation accruals</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">391,996</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">387,341</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: normal 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0in">Sales commissions</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">66,340</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">40,214</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif">Insurance</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,872</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">7,362</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Other</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; 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COMMITMENTS AND CONTINGENCIES (Tables)
12 Months Ended

Mar. 29, 2013

Commitments And Contingencies Tables

Schedule of basic minimum annual rental payments
The basic minimum annual rentals are as follows:

Fiscal year ending March:

2014 158,480

2015 163,240

2016 168,120

2017 173,180

2018 178,360

Thereafter 501,560

$ 1,342,940

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Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.

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INTERIM RESULTS AND BASIS OF PRESENTATION
3 Months Ended

Jun. 28, 2013

Interim Results And Basis Of Presentation

INTERIM RESULTS AND BASIS OF PRESENTATION
Note 1- INTERIM RESULTS AND BASIS OF PRESENTATION:

The accompanying unaudited financial statements as of June 28, 2013 and June 29, 2012 and for the three months then ended have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of June 28, 2013 and June 29, 2012 and the results of operations and cash flows for the three months then ended. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three months ended June 28, 2013, are not necessarily indicative of the results to be expected for any subsequent quarter or the entire fiscal year. The balance sheet at March 29, 2013 has been derived from the audited financial statements at that date.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The Company believes, however, that the disclosures in this report are adequate to make the information presented not misleading in any material respect. The accompanying financial statements should be read in conjunction with the audited financial statements and notes thereto of IEH Corporation for the fiscal year ended March 29, 2013 included in the Company’s Annual Report on Form 10-K as filed with the SEC and the attached Management’s Discussion and Analysis of Financial Condition and Results of Operations.

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INVENTORIES
12 Months Ended

Mar. 29, 2013

Inventories

INVENTORIES
Note 3- INVENTORIES:

Inventories are stated at cost, on a first-in, first-out basis, which does not exceed market value.

The Company manufactures products pursuant to specific technical and contractual requirements. The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.

The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete.

The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.

Inventories are comprised of the following:

June 28, March 29,

2013 2013

Raw materials $ 2,732,086 $ 2,646,222

Work in progress 701,793 679,737

Finished goods 1,174,121 1,137,221

$ 4,608,000 $ 4,463,180

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ACCOUNTS RECEIVABLE FINANCING
12 Months Ended

Mar. 29, 2013

Accounts Receivable Financing

ACCOUNTS RECEIVABLE FINANCING
Note 6- ACCOUNTS RECEIVABLE FINANCING:

The Company entered into an accounts receivable financing agreement with a non-bank lending institution (“Factor”) whereby it can borrow up to 80 percent of its eligible receivables (as defined in such financing agreement) at an interest rate of 2.5% above JP Morgan Chase’s publicly announced rate with a minimum rate of 12% per annum. The financing agreement has an initial term of one year and will automatically renew for successive one-year terms, unless terminated by the Company or the Factor upon receiving 60 days prior notice. Funds advanced by the Factor are secured by the Company’s accounts receivable and inventories.

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PREPAID EXPENSES AND OTHER CURRENT ASSETS
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Prepaid Expenses And Other Current Assets

PREPAID EXPENSES AND OTHER CURRENT ASSETS
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Prepaid expenses and other current assets are comprised of the following:

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2013 2013

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Prepaid corporate taxes 650,885 805,885

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INVENTORIES (Details) (USD $)

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Inventories Details

Raw Materials $ 2,732,086 $ 2,646,222

Work in Progress 701,793 679,737

Finished Goods 1,174,121 1,137,221

Inventories $ 4,608,000 $ 4,463,180

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Other Current Liabilities

Payroll and vacation accruals $ 391,996 $ 387,341

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XML 42 R24.xml IDEA: WORKERS COMPENSATION INSURANCE ASSESSMENT (Tables) 2.4.0.80024 - Disclosure - WORKERS COMPENSATION INSURANCE ASSESSMENT (Tables)truefalsefalse1false falsefalseFrom2012-03-31to2013-03-29http://www.sec.gov/CIK0000050292duration2012-03-31T00:00:002013-03-29T00:00:001true 1iehc_WorkersCompensationInsuranceAssessmentTablesAbstractiehc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Workers Compensation Insurance Assessment Tables2false 2iehc_ScheduleOfWorkersCompensationAssessmentTableTextBlockiehc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00The assessed amount for the years 2002 through 2006 was $101,362. 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The company has chosen a deferred arrangement, thereby differing from the one-time cash sum option.No definition available.false0Schedule of workers compensation assessment revisedfalseWORKERS COMPENSATION INSURANCE ASSESSMENT (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://iehcorp.com/role/WorkersCompensationInsuranceAssessmentTables13 XML 43 R10.xml IDEA: PROPERTY, PLANT AND EQUIPMENT 2.4.0.80010 - Disclosure - PROPERTY, PLANT AND EQUIPMENTtruefalsefalse1false falsefalseFrom2012-03-31to2013-03-29http://www.sec.gov/CIK0000050292duration2012-03-31T00:00:002013-03-29T00:00:001true 1us-gaap_PropertyPlantAndEquipmentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Property, Plant and Equipment [Abstract]2false 2us-gaap_PropertyPlantAndEquipmentDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; font: bold 10pt Times New Roman, Times, Serif"><td style="width: 96px; font: bold 10pt Times New Roman, Times, Serif">Note 5- </td> <td style="font: bold 10pt Times New Roman, Times, Serif">PROPERTY, PLANT AND EQUIPMENT: </td></tr> </table>   Property, plant and equipment are comprised of the following:   <table cellpadding="0" cellspacing="0" style="margin-left: 1in; border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 28,</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; font: 10pt Times New Roman, Times, Serif">March 29,</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; font: 10pt Times New Roman, Times, Serif">Computers</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; 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font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(7,665,207</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">1,545,235</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; 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Jun. 28, 2013

Mar. 29, 2013

Statement of Financial Position [Abstract]

Allowances for doubtful accounts $ 11,562 $ 11,562

Accumulated depreciation and amortization $ 7,728,007 $ 7,665,207

Common stock, par value $ 0.01 $ 0.01

Common stock, shares authorized 10,000,000 10,000,000

Common stock, shares issued 2,303,468 2,303,468

Common stock, shares outstanding 2,303,468 2,303,468

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CHANGES IN STOCKHOLDERS' EQUITY
12 Months Ended

Mar. 29, 2013

Changes In Stockholders Equity

CHANGES IN STOCKHOLDERS' EQUITY
The accumulated retained earnings increased by $524,319, which represents the net income for the three months ended June 28, 2013. Accordingly, the Company reported accumulated retained earnings of $6,383,907 as of June 28, 2013.

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STATEMENTS OF CASH FLOWS (Unaudited) (USD $)
3 Months Ended

Jun. 28, 2013

Jun. 29, 2012

CASH FLOWS FROM OPERATING ACTIVITIES:

Net income $ 524,319 $ 315,114

Adjustments to reconcile net income to net cash provided by operating activities

Depreciation and amortization 62,800 66,300

Changes in assets and liabilities:

(Increase) decrease in accounts receivable (654,833) 163,645

(Increase) in inventories (144,820) (20,240)

(Increase) in excess payments to accounts receivable factor (179,135) (357,152)

(Increase) decrease in prepaid expenses and other current assets 155,936 (66,406)

(Increase) in other assets (3,000)

Increase in accounts payable 285,691 41,149

Increase in other current liabilities 47,287 847

(Decrease) in workers compensation assessment (68,995) (7,940)

Total adjustments (499,069) (179,797)

NET CASH PROVIDED BY OPERATING ACTIVITIES 25,250 135,317

CASH FLOWS FROM INVESTING ACTIVITIES:

Acquisition of fixed assets (110,345) (69,504)

NET CASH (USED) BY INVESTING ACTIVITIES (110,345) (69,504)

CASH FLOWS FROM FINANCING ACTIVITIES:

Net activity of accounts receivable financing (54,943)

NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES (54,943)

INCREASE (DECREASE) IN CASH (85,095) 10,870

CASH, beginning of period 415,857 286,109

CASH, end of period 330,762 296,979

Cash paid during the year for:

Interest 6,173 5,751

Income Taxes $ 270,000 $ 330,000

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BALANCE SHEETS (Unaudited) (USD $)

Jun. 28, 2013

Mar. 29, 2013

CURRENT ASSETS:

Cash $ 330,762 $ 415,857

Accounts receivable, less allowances for doubtful accounts of $11,562 at June 28, 2013 and March 29, 2013 2,472,601 1,817,768

Inventories (Note 3) 4,608,000 4,463,180

Excess payments to accounts receivable factor (Note 6) 216,051 36,916

Prepaid expenses and other current assets (Note 4) 799,290 955,226

Total Current Assets 8,426,704 7,688,947

PROPERTY, PLANT AND EQUIPMENT, less accumulated depreciation and amortization of $7,728,007 at June 28, 2013 and $7,665,207 at March 29, 2013 (Note 5) 1,545,235 1,497,690

[PropertyPlantAndEquipmentTotal] 1,545,235 1,497,690

OTHER ASSETS:

Other assets 37,220 34,220

[AssetsNoncurrent] 37,220 34,220

Total Assets 10,009,159 9,220,857

CURRENT LIABILITIES:

Accounts payable 371,240 85,548

Workers compensation insurance assessments- current portion (Note 8) 47,638

Other current liabilities (Note 7) 486,404 439,117

Total Current Liabilities 857,644 572,303

LONG-TERM LIABILITIES:

Workers compensation insurance assessments- net of current portion (Note 8) 21,358

Total Long-Term Liabilities 21,358

Total Liabilities 857,644 593,661

STOCKHOLDERS' EQUITY:

Common stock, $.01 par value; 10,000,000 shares authorized; 2,303,468 shares issued and outstanding at June 28, 2013 and March 29, 2013 23,035 23,035

Capital in excess of par value 2,744,573 2,744,573

Retained earnings 6,383,907 5,859,588

Total Stockholders' Equity 9,151,515 8,627,196

Total Liabilities and Stockholders' Equity $ 10,009,159 $ 9,220,857

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XML 55 R7.xml IDEA: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2.4.0.80007 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIEStruefalsefalse1false falsefalseFrom2012-03-31to2013-03-29http://www.sec.gov/CIK0000050292duration2012-03-31T00:00:002013-03-29T00:00:001true 1iehc_SummaryOfSignificantAccountingPoliciesAbstractiehc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Summary Of Significant Accounting Policies2false 2us-gaap_SignificantAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; font: bold 10pt Times New Roman, Times, Serif"><td style="width: 96px; font: bold 10pt Times New Roman, Times, Serif">Note 2- </td> <td style="font: bold 10pt Times New Roman, Times, Serif">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: </td></tr> </table>   Description of Business:   The Company designs, develops and manufactures printed circuit connectors for high performance applications. We have also developed a high performance plastic circular connector line. All of our products utilize the HYPERTAC contact design, which is identified by the generic HYPERBOLOID in our catalogs. This is necessary since all other HYPERTAC companies have been purchased by a multi-national company. We are the only independent producer of HYPERTAC in the United States.   Our customers consist of OEMs (Original Equipment Manufacturers), companies manufacturing medical equipment, and Distributors who resell our products to OEMs. We sell our products directly and through 16 independent sales representatives located in all regions of the United States, Canada, Israel, India, various Pacific Rim countries, South Korea and the European Union (EU).   The customers we service are in the Government, Military, Aerospace, Medical, Automotive, Industrial, Test Equipment and Commercial Electronics markets. We appear on the Military Qualified Product Listing QPL to MIL-DTL-55302 and supply customer requested modifications to this specification. Sales to the commercial electronic and military markets were 31% and 63%, respectively, of the Companys net sales for the year ended March 29, 2013. Our offering of QPL items has recently been expanded to include additional products.   In order to remain competitive, the Company has an internal program to upgrade, add and maintain machinery, review material costs and increase labor force productivity. We recently purchased several machines to increase the productivity of certain processes. This will help us meet this goal.   Business New Product Development:   The Company is sought after by many of its customers to design and manufacture custom connectors. This has created many new products that are innovative designs and employ new technologies. The Company continues to be successful because of its ability to assist its customers and create a new design, including engineering drawing packages, in a relatively short period of time. We will continue to support our customers to the best of our ability.   The circular product line of connectors introduced several years ago for the medical industry continues to be very rewarding for the Company. The line has been expanded to include connector cable assemblies utilizing the circular connectors.   A new product line featuring high density connectors is being added to the Companys product offering. This offering should be available within the next few months. The Company expects the new product line to bring additional revenue.   The standard printed circuit board connectors we produce are continually being expanded and utilized in many of the military programs being built today. We have recently received approval for additional products that we can offer under the Military Qualified Product Listing QPL.   Accounting Period:   The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 29, 2013 was comprised of 52 weeks.   Revenue Recognition:   Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.   The Companys policy with respect to customer returns and allowances as well as product warranty is as follows:   The Company will accept a return of defective product within one year from shipment for repair or replacement at the Companys option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.   Most of the Companys products are custom ordered by customers for a specific use. The Company provides engineering services as part of the relationship with its customers in developing the custom product. The Company is not obligated to provide such engineering service to its customers. The Company does not invoice its customers separately for these services.   Inventories:   Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.   The Company manufactures products pursuant to specific technical and contractual requirements.   The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.   The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.   Concentration of Credit Risk:   Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.   Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts at financial institutions up to $250,000 in the aggregate.   As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:   <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 85%; text-align: left">Non-interest bearing accounts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,153</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest bearing account</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">310,609</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">330,762</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.   Property, Plant and Equipment:   Property, plant and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the Double Declining Balance method over the estimated useful lives (5-7 years) of the related assets.   Maintenance and repair expenditures are charged to operations, and renewals and betterments are capitalized. Items of property, plant and equipment, which are sold, retired or otherwise disposed of, are removed from the asset and accumulated depreciation or amortization accounts. Any gain or loss thereon is either credited or charged to operations.   Income Taxes:   The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. Deferred income taxes arise from temporary differences resulting from different depreciation methods used for financial and income tax purposes. The Company has adopted the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Income Taxes, which includes the provisions of Statement of Financial Accounting Standards (SFAS) No. 109, Accounting for Income Taxes.    Net Income Per Share:   The Company has adopted the provisions of ASC Topic 260, Earnings per Share, which includes the provisions of SFAS No. 128, Earnings Per Share, which requires the disclosure of basic and diluted earnings (loss) per share. Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the three months ended June 28, 2013 and June 29, 2012, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.   Fair Value of Financial Instruments:   The carrying value of the Companys financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.    Use of Estimates:   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.   Impairment of Long-Lived Assets:   The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, Accounting for The Impairment or Disposal of Long-Lived Assets, and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the three months ended June 28, 2013 and June 29, 2012, respectively.   Reporting Comprehensive Income:   The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, Reporting Comprehensive Income. This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entitys financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the three months ended June 28, 2013 and June 29, 2012, respectively.   Segment Information:   The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, Disclosures About Segment of An Enterprise and Related Information. This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Companys presentation of its results of operations or financial position.   Research and Development:   The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Companys future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.   The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the three months ended June 28, 2013 and June 29, 2012, respectively.   Effect of New Accounting Pronouncements:   In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S.GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement is not expected to have a material effect on our Company's financial position or results of operations.   In October 2012, the FASB issued ASU 2012-04 "Technical corrections and improvements". This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments is not expected to have a significant impact on our financial statements.   In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.   The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard is not expected to have a material effect on our Company's financial position or results of operations.   In December 2011, the FASB issued ASU 2011-11 "Disclosures about offsetting assets and liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. The new guidance will be effective for the Company beginning April 1, 2013. The adoption of the new amendments is not expected to have a significant impact on our Companys financial statements.   Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our Company's financial statements upon adoption.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for all significant accounting policies of the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18861-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18743-107790 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18854-107790 false0SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESfalseSUMMARY OF SIGNIFICANT ACCOUNTING POLICIESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://iehcorp.com/role/SummaryOfSignificantAccountingPolicies12 XML 56 R17.xml IDEA: COMMITMENTS AND CONTINGENCIES 2.4.0.80017 - Disclosure - COMMITMENTS AND CONTINGENCIEStruefalsefalse1false falsefalseFrom2012-03-31to2013-03-29http://www.sec.gov/CIK0000050292duration2012-03-31T00:00:002013-03-29T00:00:001true 1iehc_CommitmentsAndContingenciesAbstractiehc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Commitments And Contingencies2false 2us-gaap_CommitmentsAndContingenciesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; font: bold 10pt Times New Roman, Times, Serif"><td style="width: 96px; font: bold 10pt Times New Roman, Times, Serif">Note 12- </td> <td style="font: bold 10pt Times New Roman, Times, Serif">COMMITMENTS AND CONTINGENCIES: </td></tr> </table>   The Company leases space for its corporate offices (including its manufacturing facility) at 140 58th Street, Suite 8E, Brooklyn, New York. The lease term runs from December 1, 2010 through November 30, 2020. The basic minimum annual rentals are as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">Fiscal year ending March:</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 85%; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2014</td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">158,480</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2015</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">163,240</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2016</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">168,120</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2017</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">173,180</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2018</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">178,360</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">Thereafter</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">501,560</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,342,940</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>   The rental expense for the three months ended June 28, 2013 and June 29, 2012 was $39,225 and $38,085, respectively.   The Company has a collective bargaining multi-employer pension plan (Multi-Employer Plan) with the United Auto Workers of America, Local 259 (UAW). Contributions are made by the Company in accordance with a negotiated labor contract and are based on the number of covered employees employed per month. With the passage of the Multi-Employer Pension Plan Amendment Act of 1990 (the 1990 Act), the Company may become subject to liabilities in excess of contributions made under the collective bargaining agreement. Generally, these are contingent upon termination, withdrawal, or partial withdrawal from the Multi-Employer Plan.   The Company has not taken any action to terminate, withdraw or partially withdraw from the Multi-Employer Plan, nor does it intend to do so in the future. Under the 1990 Act, liabilities would be based upon the Companys proportional share of the Multi-Employer Plans unfunded vested benefits which is currently not available. The amount of accumulated benefits and net assets of such Plan also is not currently available to the Company. The total contributions charged to operations under the provisions of the Multi-Employer Plan were $29,431 and $30,950 for the three months ended June 28, 2013 and June 29, 2012, respectively.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for commitments and contingencies.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.25) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14435-108349 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 440 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308 false0COMMITMENTS AND CONTINGENCIESfalseCOMMITMENTS AND CONTINGENCIESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://iehcorp.com/role/CommitmentsAndContingencies12 XML 57 R16.xml IDEA: CASH BONUS PLAN 2.4.0.80016 - Disclosure - CASH BONUS PLANtruefalsefalse1false falsefalseFrom2012-03-31to2013-03-29http://www.sec.gov/CIK0000050292duration2012-03-31T00:00:002013-03-29T00:00:001true 1iehc_CashBonusPlanAbstractiehc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Cash Bonus Plan2false 2us-gaap_CompensationRelatedCostsGeneralTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; font: bold 10pt Times New Roman, Times, Serif"><td style="width: 96px; font: bold 10pt Times New Roman, Times, Serif">Note 11- </td> <td style="font: bold 10pt Times New Roman, Times, Serif">CASH BONUS PLAN: </td></tr> </table>   In 1987, the Company adopted a cash bonus plan (Cash Bonus Plan) for executive officers. Contributions to the Cash Bonus Plan are made by the Company only after pre-tax operating profits exceed $150,000 for a fiscal year, and then to the extent of 10% of the excess of the greater of $150,000 or 25% of pre-tax operating profits. The Company accrued $47,400 for the three months ended June 29, 2013. For the year ended March 29, 2013, the Companys contribution was $159,000.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 false0CASH BONUS PLANfalseCASH BONUS PLANUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://iehcorp.com/role/CashBonusPlan12 XML 58 R27.xml IDEA: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) 2.4.0.80027 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)truefalsefalse1false USDfalsefalse$AsOf2013-06-28http://www.sec.gov/CIK0000050292instant2013-06-28T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$AsOf2013-03-29http://www.sec.gov/CIK0000050292instant2013-03-29T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$AsOf2012-06-29http://www.sec.gov/CIK0000050292instant2012-06-29T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$4false USDfalsefalse$AsOf2012-03-30http://www.sec.gov/CIK0000050292instant2012-03-30T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 2us-gaap_CashAndCashEquivalentsAtCarryingValueAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Funds on deposit:2false 3iehc_NoninterestBearingAccountsiehc_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse2015320153USD$falsetruefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryNon-interest-bearing deposits in financial institutions.No definition available.false2Non-interest bearing accounts3false 3iehc_InterestBearingAccountiehc_falsedebitinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse310609310609falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryInterest-bearing deposits in financial institutions.No definition available.false2Interest bearing account4false 3us-gaap_Cashus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse330762330762USD$falsetruefalse2truefalsefalse415857415857USD$falsetruefalse3truefalsefalse296979296979USD$falsetruefalse4truefalsefalse286109286109USD$falsetruefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. 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The year ended March 29, 2013 was comprised of 52 weeks.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for determining an entity's fiscal year or other fiscal period. This disclosure may include identification of the fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its subsidiaries, or equity investees. If a reporting lag exists, the closing date of the entity having a different period end is generally noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations are generally also disclosed.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph k -Article 1 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7656940&loc=d3e5291-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.3A-03.(b)) -URI http://asc.fasb.org/extlink&oid=27015204&loc=d3e355100-122828 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.3A-02.(b)) -URI http://asc.fasb.org/extlink&oid=27015204&loc=d3e355033-122828 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph b -Article 3A Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 06 -Article 3 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph b -Article 3A false0Accounting Period3false 2us-gaap_RevenueRecognitionPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Revenue Recognition:   Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.   The Companys policy with respect to customer returns and allowances as well as product warranty is as follows:   The Company will accept a return of defective product within one year from shipment for repair or replacement at the Companys option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.   Most of the Companys products are custom ordered by customers for a specific use. 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This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.   The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 6 -Subparagraph a -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2126999 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28360613&loc=d3e4492-108314 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Financial Reporting Release (FRR) -Number 206 -Paragraph b -Subparagraph i, ii -Chapter 2 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28360613&loc=d3e4556-108314 false0Inventories5false 2us-gaap_ConcentrationRiskCreditRiskus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Concentration of Credit Risk:   Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.   Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts at financial institutions up to $250,000 in the aggregate.   As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:   <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 85%; text-align: left">Non-interest bearing accounts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,153</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest bearing account</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">310,609</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; 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Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155824 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph a -Article 5 false0Property, Plant and Equipment7false 2us-gaap_IncomeTaxPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00Income Taxes:   The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. 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Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the three months ended June 28, 2013 and June 29, 2012, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144384 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 false0Net Income Per Share9false 2us-gaap_FairValueOfFinancialInstrumentsPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Fair Value of Financial Instruments:   The carrying value of the Companys financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for determining the fair value of financial instruments.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155942 false0Fair Value of Financial Instruments10false 2us-gaap_UseOfEstimatesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Use of Estimates:   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592 false0Use of Estimates11false 2us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Impairment of Long-Lived Assets:   The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, Accounting for The Impairment or Disposal of Long-Lived Assets, and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the three months ended June 28, 2013 and June 29, 2012, respectively.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section CC -Subsection 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155824 false0Impairment of Long-Lived Assets12false 2us-gaap_ComprehensiveIncomePolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Reporting Comprehensive Income:   The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, Reporting Comprehensive Income. This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entitys financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the three months ended June 28, 2013 and June 29, 2012, respectively.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for comprehensive income.No definition available.false0Reporting Comprehensive Income13false 2us-gaap_SegmentReportingPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Segment Information:   The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, Disclosures About Segment of An Enterprise and Related Information. This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Companys presentation of its results of operations or financial position.  falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for segment reporting.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 false0Segment Information14false 2us-gaap_ResearchAndDevelopmentExpensePolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Research and Development:   The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Companys future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.   The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the three months ended June 28, 2013 and June 29, 2012, respectively.falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2127266 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Research and Development -URI http://asc.fasb.org/extlink&oid=6523717 false0Research and Development15false 2us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Effect of New Accounting Pronouncements:   In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S.GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement is not expected to have a material effect on our Company's financial position or results of operations.   In October 2012, the FASB issued ASU 2012-04 "Technical corrections and improvements". This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments is not expected to have a significant impact on our financial statements.   In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.   The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard is not expected to have a material effect on our Company's financial position or results of operations.   In December 2011, the FASB issued ASU 2011-11 "Disclosures about offsetting assets and liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. 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PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)

Jun. 28, 2013

Mar. 29, 2013

Prepaid Expenses and Other Current Assets

Prepaid Insurance $ 41,332 $ 63,897

Prepaid Corporate Taxes 650,885 805,885

Other Current Assets 107,073 85,444

Prepaid expenses and other current assets $ 799,290 $ 955,226

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OTHER CURRENT LIABILITIES (Tables)
12 Months Ended

Mar. 29, 2013

Other Current Liabilities Tables

Schedule of other current liabilities
Other current liabilities are comprised of the following:

June 28, March 29,

2013 2013

Payroll and vacation accruals $ 391,996 $ 387,341

Sales commissions 66,340 40,214

Insurance 2,872 7,362

Other 25,196 4,200

$ 486,404 $ 439,117

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COMMITMENTS AND CONTINGENCIES (Details) (USD $)

Jun. 28, 2013

Commitments And Contingencies Details

2014 $ 158,480

2015 163,240

2016 168,120

2017 173,180

2018 178,360

Thereafter 501,560

Total $ 1,342,940

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WORKERS COMPENSATION INSURANCE ASSESSMENT (Details 1) (USD $)

Jun. 28, 2013

Workers Compensation Assessment Revised

2002 $ 23,445

2003 43,797

2004 51,381

2005 38,309

2006 46,477

2007 44,026

Total $ 247,435

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2011 EQUITY INCENTIVE PLAN (Details Narrative) (USD $)

Jun. 28, 2013

Equity Incentive Plan Details Narrative

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Incentive stock options, granted to shareholder holdings (percent) 10.00%

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WORKERS COMPENSATION INSURANCE ASSESSMENT
12 Months Ended

Mar. 29, 2013

Workers Compensation Insurance Assessment

WORKERS COMPENSATION INSURANCE ASSESSMENT
Note 8- WORKERS COMPENSATION INSURANCE ASSESSMENT:

On September 15, 2008, the Company was notified by the State of New York Workers’ Compensation Board (the “Board”) that the Trade Industry Workers’ Compensation Trust for Manufacturers (the “Trust”) had defaulted. As a member of this self-insured group, the Company was assessed on an estimated basis by the Board for its allocable share necessary to discharge all liabilities of the Trust.

The assessed amount for the years 2002 through 2006 was $101,362. The assessed amount for each year is detailed as follows:

2002 $ 16,826

2003 24,934

2004 31,785

2005 14,748

2006 13,069

$ 101,362

The Company did have the option of paying this assessment as a lump sum amount or paying off the assessment over a 60 month period. The Company elected the deferral option, and was obligated to making monthly payments of $1,689 for 59 months, and $1,711 for the 60^th and final month. The Company had recorded this assessment as a charge to Cost of Sales in the quarter ended December 26, 2008.

The Company was subsequently notified that it was being assessed an additional $146,073 covering the years 2002 through 2007, bringing the total deficit allocation assessment to $247,435.

The total revised assessment for the years 2002 to 2007 was as follows:

2002 $ 23,445

2003 43,797

2004 51,381

2005 38,309

2006 46,477

2007 44,026

$ 247,435

As of March 29, 2013, the Company had paid down $178,440 of this assessment.

As of March 29, 2013 the remaining balance of the revised assessment payable was $68,995.

Effective as of May 31, 2013, the Company and the WC Board executed a settlement agreement pursuant to which the Company entered into a final settlement of the outstanding liability to the Trust and paid a lump-sum settlement amount equal to $7,771. The Company has no further liability to the Trust. In connection with this final settlement, the WC Board executed and issued a general release to the Company. The settlement resulted in the Company recognizing forgiveness of debt income of $54,078.

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PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)

Jun. 28, 2013

Mar. 29, 2013

Property, Plant and Equipment, Gross $ 9,273,242 $ 9,162,897

Accumulated depreciation and amortization (7,728,007) (7,665,207)

PROPERTY, PLANT AND EQUIPMENT, NET 1,545,235 1,497,690

Computers

Property, Plant and Equipment, Gross 308,080 308,080

Leasehold Improvements

Property, Plant and Equipment, Gross 791,682 784,882

Machinery and Equipment

Property, Plant and Equipment, Gross 5,311,123 5,296,237

Tools and Dies

Property, Plant and Equipment, Gross 2,683,329 2,596,379

Furniture and Fixture

Property, Plant and Equipment, Gross 169,978 168,269

Website Development Cost

Property, Plant and Equipment, Gross $ 9,050 $ 9,050

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CASH BONUS PLAN
12 Months Ended

Mar. 29, 2013

Cash Bonus Plan

CASH BONUS PLAN
Note 11- CASH BONUS PLAN:

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XML 72 R22.xml IDEA: PROPERTY, PLANT AND EQUIPMENT (Tables) 2.4.0.80022 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Tables)truefalsefalse1false falsefalseFrom2012-03-31to2013-03-29http://www.sec.gov/CIK0000050292duration2012-03-31T00:00:002013-03-29T00:00:001true 1iehc_PropertyPlantAndEquipmentTablesAbstractiehc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Property Plant And Equipment Tables2false 2us-gaap_PropertyPlantAndEquipmentTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Property, plant and equipment are comprised of the following:   <table cellpadding="0" cellspacing="0" style="margin-left: 1in; border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 28,</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; font: 10pt Times New Roman, Times, Serif">March 29,</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="text-align: center; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">2013</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; font: 10pt Times New Roman, Times, Serif">Computers</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">308,080</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">308,080</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Leasehold improvements</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">791,682</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">784,882</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Machinery and equipment</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">5,311,123</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">5,296,237</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Tools and dies</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,683,329</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">2,596,379</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif">Furniture and fixture</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">169,978</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">168,269</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Website development cost</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">9,050</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">9,050</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">9,273,242</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">9,162,897</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Less: accumulated depreciation and amortization</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(7,728,007</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(7,665,207</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">1,545,235</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; 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OTHER CURRENT LIABILITIES
12 Months Ended

Mar. 29, 2013

Other Current Liabilities

OTHER CURRENT LIABILITIES
Note 7- OTHER CURRENT LIABILITIES:

Other current liabilities are comprised of the following:

June 28, March 29,

2013 2013

Payroll and vacation accruals $ 391,996 $ 387,341

Sales commissions 66,340 40,214

Insurance 2,872 7,362

Other 25,196 4,200

$ 486,404 $ 439,117

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended

Mar. 29, 2013

Summary Of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Note 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Description of Business:

The Company designs, develops and manufactures printed circuit connectors for high performance applications. We have also developed a high performance plastic circular connector line. All of our products utilize the HYPERTAC™ contact design, which is identified by the generic “HYPERBOLOID” in our catalogs. This is necessary since all other HYPERTAC™ companies have been purchased by a multi-national company. We are the only independent producer of HYPERTAC™ in the United States.

Our customers consist of OEM’s (Original Equipment Manufacturers), companies manufacturing medical equipment, and Distributors who resell our products to OEMs. We sell our products directly and through 16 independent sales representatives located in all regions of the United States, Canada, Israel, India, various Pacific Rim countries, South Korea and the European Union (EU).

The customers we service are in the Government, Military, Aerospace, Medical, Automotive, Industrial, Test Equipment and Commercial Electronics markets. We appear on the Military Qualified Product Listing “QPL” to MIL-DTL-55302 and supply customer requested modifications to this specification. Sales to the commercial electronic and military markets were 31% and 63%, respectively, of the Company’s net sales for the year ended March 29, 2013. Our offering of “QPL” items has recently been expanded to include additional products.

In order to remain competitive, the Company has an internal program to upgrade, add and maintain machinery, review material costs and increase labor force productivity. We recently purchased several machines to increase the productivity of certain processes. This will help us meet this goal.

Business New Product Development:

The Company is sought after by many of its customers to design and manufacture custom connectors. This has created many new products that are innovative designs and employ new technologies. The Company continues to be successful because of its ability to assist its customers and create a new design, including engineering drawing packages, in a relatively short period of time. We will continue to support our customers to the best of our ability.

The circular product line of connectors introduced several years ago for the medical industry continues to be very rewarding for the Company. The line has been expanded to include connector cable assemblies utilizing the circular connectors.

A new product line featuring high density connectors is being added to the Company’s product offering. This offering should be available within the next few months. The Company expects the new product line to bring additional revenue.

The standard printed circuit board connectors we produce are continually being expanded and utilized in many of the military programs being built today. We have recently received approval for additional products that we can offer under the Military Qualified Product Listing “QPL”.

Accounting Period:

The Company maintains an accounting period based upon a 52-53 week year, which ends on the nearest Friday in business days to March 31. The year ended March 29, 2013 was comprised of 52 weeks.

Revenue Recognition:

Revenues are recognized at the shipping date of the Company's products. The Company has historically adopted the shipping terms that title to merchandise passes to the customer at the shipping point (FOB Shipping Point). At this juncture, title has passed, the Company has recognized the sale, inventory has been relieved, and the customer has been invoiced. The Company does not offer any discounts, credits or other sales incentives.

The Company’s policy with respect to customer returns and allowances as well as product warranty is as follows:

The Company will accept a return of defective product within one year from shipment for repair or replacement at the Company’s option. If the product is repairable, the Company at its own cost, will repair and return it to the customer. If unrepairable, the Company will either offer an allowance against payment or will reimburse the customer for the total cost of product.

Most of the Company’s products are custom ordered by customers for a specific use. The Company provides engineering services as part of the relationship with its customers in developing the custom product. The Company is not obligated to provide such engineering service to its customers. The Company does not invoice its customers separately for these services.

Inventories:

Inventories are stated at cost, on a first-in, first-out basis which does not exceed market value.

The Company manufactures products pursuant to specific technical and contractual requirements.

The Company historically purchases material in excess of its requirements to avail itself of favorable pricing as well as the possibility of receiving additional orders from customers. This excess may result in material not being used in subsequent periods, which may result in this material being deemed obsolete.

The Company annually reviews its purchase and usage activity of its inventory of parts as well as work in process and finished goods to determine which items of inventory have become obsolete within the framework of current and anticipated orders. The Company based upon historical experience has determined that if a part has not been used and purchased or an item of finished goods has not been sold in three years, it is deemed to be obsolete. The Company estimates which materials may be obsolete and which products in work in process or finished goods may be sold at less than cost. A periodic adjustment, based upon historical experience is made to inventory in recognition of this impairment.

Concentration of Credit Risk:

Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.

Under the provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that was signed into law on July 21, 2010, the Federal Deposit Insurance Corporation (FDIC) will permanently insure all accounts at financial institutions up to $250,000 in the aggregate.

As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:

Non-interest bearing accounts $ 20,153

Interest bearing account 310,609

$ 330,762

The Company has not experienced any losses in such accounts and believes its cash balances are not exposed to any significant risk.

Property, Plant and Equipment:

Property, plant and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization using the Double Declining Balance method over the estimated useful lives (5-7 years) of the related assets.

Maintenance and repair expenditures are charged to operations, and renewals and betterments are capitalized. Items of property, plant and equipment, which are sold, retired or otherwise disposed of, are removed from the asset and accumulated depreciation or amortization accounts. Any gain or loss thereon is either credited or charged to operations.

Income Taxes:

The Company follows the policy of treating investment tax credits as a reduction in the provision for federal income tax in the year in which the credit arises or may be utilized. Deferred income taxes arise from temporary differences resulting from different depreciation methods used for financial and income tax purposes. The Company has adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740, Income Taxes, which includes the provisions of Statement of Financial Accounting Standards (“SFAS”) No. 109, “Accounting for Income Taxes.”



Net Income Per Share:

The Company has adopted the provisions of ASC Topic 260, Earnings per Share, which includes the provisions of SFAS No. 128, “Earnings Per Share,” which requires the disclosure of “basic” and “diluted” earnings (loss) per share. Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted earnings per share is similar to basic earnings per share except that the weighted average number of common shares outstanding is increased to reflect the dilutive effect of potential common shares, such as those issuable upon the exercise of stock or warrants, as if they had been issued. For the three months ended June 28, 2013 and June 29, 2012, respectively, there were no items of potential dilution that would impact on the computation of diluted earnings or loss per share.

Fair Value of Financial Instruments:

The carrying value of the Company’s financial instruments, consisting of accounts receivable, accounts payable, and borrowings, approximate their fair value due to the relatively short maturity (three months) of these instruments.



Use of Estimates:

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and disclosure of contingent assets and liabilities at the date of the financial statements. Actual amounts could differ from those estimates.

Impairment of Long-Lived Assets:

The Company has adopted the provisions of ASC Topic, 360, Property, Plant and Equipment-Impairment or Disposal of Long-Lived Assets which includes the provisions of SFAS No. 144, “Accounting for The Impairment or Disposal of Long-Lived Assets,” and requires that long-lived assets and certain identifiable intangibles to be held and used by an entity be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company has adopted SFAS No. 144. There were no long-lived asset impairments recognized by the Company for the three months ended June 28, 2013 and June 29, 2012, respectively.

Reporting Comprehensive Income:

The Company has adopted the provisions of ASC Topic, 220, Comprehensive Income which includes the provisions of SFAS No. 130, “Reporting Comprehensive Income.” This Statement established standards for reporting and display of comprehensive income and its components (revenues, expenses, gains and losses) in an entity’s financial statements. This Statement requires an entity to classify items of other comprehensive income by their nature in a financial statement and display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of balance sheet. There were no material items of comprehensive income to report for the three months ended June 28, 2013 and June 29, 2012, respectively.

Segment Information:

The Company has adopted the provisions of ASC Topic, 280, Segment Reporting which includes the provisions of SFAS No. 131, “Disclosures About Segment of An Enterprise and Related Information.” This Statement requires public enterprises to report financial and descriptive information about its reportable operating segments and establishes standards for related disclosures about product and services, geographic areas, and major customers. The adoption of ASC Topic 280 did not affect the Company’s presentation of its results of operations or financial position.

Research and Development:

The Company provides personalized engineering services to its customers by designing connectors for specific customer applications. The employment of electromechanical engineers is the anticipated cornerstone of the Company’s future growth. The Company maintains a testing laboratory where its engineers experiment with new connector designs based on changes in technology and in an attempt to create innovative, more efficient connector designs.

The Company did not expend any funds on nor receive any revenues related to customer sponsored research and development activities relating to the development of new designs, techniques and the improvement of existing design during the three months ended June 28, 2013 and June 29, 2012, respectively.

Effect of New Accounting Pronouncements:

In February 2013, the FASB issued ASU 2013-02, "Comprehensive Income (Topic 220), Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income". The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S.GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. The pronouncement is effective for fiscal years and interim periods ending after December 15, 2012. The adoption of this pronouncement is not expected to have a material effect on our Company's financial position or results of operations.

In October 2012, the FASB issued ASU 2012-04 "Technical corrections and improvements". This ASU makes certain technical correction to the FASB Accounting Standards Codification. The new guidance will be effective for fiscal years beginning after December 15, 2012. The adoption of the new amendments is not expected to have a significant impact on our financial statements.

In July, 2012, the FASB issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic). ASU 2012-02 amends the required annual impairment testing of indefinite-lived intangible assets by providing an entity an option to first assess qualitative factors to determine whether it is more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount. If, after assessing the totality of events and circumstances, an entity determines it is not more likely than not that the fair value of the indefinite-lived asset is less than its carrying amount, then performing the two-step impairment test under Topic 350-30 is unnecessary. However, if an entity concludes otherwise, then it is required to perform the impairment testing under Topic 350-30-35-18F by calculating the fair value of the reporting unit and comparing the results with the carrying amount. If the fair value exceeds the carrying amount, then the entity must perform the second step test of measuring the amount of the impairment test under Topic 350-30-35-19. An entity has the option to bypass the qualitative assessment and proceed directly to the two step goodwill impairment test. Additionally, the entity has the option to resume with the qualitative testing in any subsequent period.

The pronouncement is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012 and early adoption is permitted. Our Company's adoption of the new standard is not expected to have a material effect on our Company's financial position or results of operations.

In December 2011, the FASB issued ASU 2011-11 "Disclosures about offsetting assets and liabilities". Under the new guidance entities must disclose both gross information and net information on instruments and transactions eligible for offset on the balance sheet in accordance with the offsetting guidance in ASC 210-20-45 or ASC 815-10-45, and instruments and transactions subject to an agreement similar to a master netting arrangement. The new guidance will be effective for the Company beginning April 1, 2013. The adoption of the new amendments is not expected to have a significant impact on our Company’s financial statements.

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our Company's financial statements upon adoption.

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As a member of this self-insured group, the Company was assessed on an estimated basis by the Board for its allocable share necessary to discharge all liabilities of the Trust.   The assessed amount for the years 2002 through 2006 was $101,362. The assessed amount for each year is detailed as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 85%; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2002</td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">16,826</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2003</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">24,934</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2004</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">31,785</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2005</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">14,748</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2006</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">13,069</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">101,362</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>   The Company did have the option of paying this assessment as a lump sum amount or paying off the assessment over a 60 month period. The Company elected the deferral option, and was obligated to making monthly payments of $1,689 for 59 months, and $1,711 for the 60th and final month. The Company had recorded this assessment as a charge to Cost of Sales in the quarter ended December 26, 2008.   The Company was subsequently notified that it was being assessed an additional $146,073 covering the years 2002 through 2007, bringing the total deficit allocation assessment to $247,435.   The total revised assessment for the years 2002 to 2007 was as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 85%; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2002</td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">23,445</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2003</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">43,797</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2004</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">51,381</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2005</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">38,309</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2006</td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">46,477</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="text-align: left; padding-bottom: 1pt; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">2007</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">44,026</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">247,435</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>   As of March 29, 2013, the Company had paid down $178,440 of this assessment.   As of March 29, 2013 the remaining balance of the revised assessment payable was $68,995.   Effective as of May 31, 2013, the Company and the WC Board executed a settlement agreement pursuant to which the Company entered into a final settlement of the outstanding liability to the Trust and paid a lump-sum settlement amount equal to $7,771. 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background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="width: 70%; text-align: left; font: 10pt Times New Roman, Times, Serif">Payroll and vacation accruals</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="width: 12%; font: bold 10pt Times New Roman, Times, Serif; text-align: right">391,996</td><td nowrap="nowrap" style="width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">$</td><td nowrap="nowrap" style="width: 12%; text-align: right; font: 10pt Times New Roman, Times, Serif">387,341</td><td nowrap="nowrap" style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: normal 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0in">Sales commissions</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">66,340</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">40,214</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif">Insurance</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,872</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="text-align: right; font: 10pt Times New Roman, Times, Serif">7,362</td><td nowrap="nowrap" style="text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Other</td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">25,196</td><td nowrap="nowrap" style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,200</td><td nowrap="nowrap" style="padding-bottom: 1pt; text-align: left; font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif"> <td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td><td nowrap="nowrap" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">486,404</td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td nowrap="nowrap" style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif"> </td> <td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td nowrap="nowrap" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; 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WORKERS COMPENSATION INSURANCE ASSESSMENT (Details Narrative) (USD $)
3 Months Ended

Jun. 28, 2013

M

May 31, 2013

Mar. 29, 2013

Workers Compensation Insurance Assessment Details Narrative

Notification date of assessment 2008-09-15

Deferral payment period, in months 60 months

Monthly payment $ 1,689

Number of monthly payments 59

Monthly payment for last month 1,711

Adjustment to Workers Compensation Assessment 146,703

Workers Compensation Assessment, paid to date 178,440

Workers compensation remaining balance 68,995

Lump-sum settlement amount paid to trust 7,771

Debt forgiven $ 54,078

X

- Definition

The number of months that the company will make monthly payments to the Trade Industry Workers' Compensation Trust for Manufacturers for its workers compensation insurance assessment.

+ References

No definition available.

+ Details

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Period Type: duration

X

- Definition

The value of the lump-sum final settlement agreement of the company's outstanding liability to the State of Trade Industry Workers' Compensation Trust for Manufacturers. This payment releases the company of any outstanding liability for workers compensation in a settlement agreement entered into on September 15, 2008.

+ References

No definition available.

+ Details

Name: iehc_LumpSumSettlementAmountPaidToTrust

Namespace Prefix: iehc_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The monthly payment amount that the company must remit for an assessment of additional workers compensation insurance.

+ References

No definition available.

+ Details

Name: iehc_MonthlyPaymentAssessment

Namespace Prefix: iehc_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The last monthly payment amount that the company must remit for an assessment of additional workers compensation insurance.

+ References

No definition available.

+ Details

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Namespace Prefix: iehc_

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Period Type: duration

X

- Definition

The date of notification of defaut of the Trade Workers' Compensation Trust.

+ References

No definition available.

+ Details

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Namespace Prefix: iehc_

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Balance Type: na

Period Type: duration

X

- Definition

The number of months that the company will make monthly payments to the Trade Industry Workers' Compensation Trust for Manufacturers for its workers compensation insurance assessment.

+ References

No definition available.

+ Details

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Namespace Prefix: iehc_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition

Total amount paid toward the workers compensation insurance assessment as of balance sheet date.

+ References

No definition available.

+ Details

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Namespace Prefix: iehc_

Data Type: xbrli:monetaryItemType

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Period Type: instant

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Balance Type: na

Period Type: duration

X

- Definition

Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended

Mar. 29, 2013

Summary Of Significant Accounting Policies Tables

Schedule of funds on deposit
As of June 28, 2013, the Company had funds on deposit in the amount of $330,762 in one financial institution comprised of the following:

Non-interest bearing accounts $ 20,153

Interest bearing account 310,609

$ 330,762

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2011 EQUITY INCENTIVE PLAN
12 Months Ended

Mar. 29, 2013

Equity Incentive Plan

2011 EQUITY INCENTIVE PLAN
Note 10- 2011 EQUITY INCENTIVE PLAN:

On August 31, 2011, the Company’s shareholders approved the adoption of the Company’s 2011 Equity Incentive Plan (“2011 Plan”) to provide for the grant of stock options and restricted stock awards to purchase up to 750,000 shares of the Company’s common stock to all employees, consultants and other eligible participants including senior management and members of the Board of Directors of the Company. The 2011 Plan replaced the prior 2002 Employee Stock Option Plan which had expired in accordance with its terms.

Options granted to employees under the 2011 Plan may be designated as options which qualify for incentive stock option treatment under Section 422A of the Internal Revenue Code, or options which do not qualify (non-qualified stock options).

Under the 2011 Plan, the exercise price of an option designated as an incentive stock option shall not be less than the fair market value of the Company’s common stock on the day the option is granted. In the event an option designated as an incentive stock option is granted to a ten percent (10%) or greater shareholder, such exercise price shall be at least 110 percent (110%) of the fair market value of the Company’s common stock and the option must not be exercisable after the expiration of five years from the day of the grant. The 2011 Plan also provides that holders of options that wish to pay for the exercise price of their options with shares of the Company’s common stock must have beneficially owned such stock for at least six months prior to the exercise date.

Exercise prices of non-incentive stock options may be less than the fair market value of the Company’s common stock.

The aggregate fair market value of shares subject to options granted to a participant(s), that are designated as incentive stock options, and which become exercisable in any calendar year, shall not exceed $100,000. As of June 28, 2013, no options or restricted stock awards had been granted under the 2011 Plan.

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PROPERTY, PLANT AND EQUIPMENT (Tables)
12 Months Ended

Mar. 29, 2013

Property Plant And Equipment Tables

Schedule of Property Plant and Equipment
Property, plant and equipment are comprised of the following:

June 28, March 29,

2013 2013

Computers $ 308,080 $ 308,080

Leasehold improvements 791,682 784,882

Machinery and equipment 5,311,123 5,296,237

Tools and dies 2,683,329 2,596,379

Furniture and fixture 169,978 168,269

Website development cost 9,050 9,050

9,273,242 9,162,897

Less: accumulated depreciation and amortization (7,728,007 ) (7,665,207 )

$ 1,545,235 $ 1,497,690

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XML 88 R15.xml IDEA: 2011 EQUITY INCENTIVE PLAN 2.4.0.80015 - Disclosure - 2011 EQUITY INCENTIVE PLANtruefalsefalse1false falsefalseFrom2012-03-31to2013-03-29http://www.sec.gov/CIK0000050292duration2012-03-31T00:00:002013-03-29T00:00:001true 1iehc_EquityIncentivePlanAbstractiehc_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Equity Incentive Plan2false 2us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; font: bold 10pt Times New Roman, Times, Serif"><td style="width: 96px; font: bold 10pt Times New Roman, Times, Serif">Note 10- </td> <td style="font: bold 10pt Times New Roman, Times, Serif">2011 EQUITY INCENTIVE PLAN: </td></tr> </table>   On August 31, 2011, the Companys shareholders approved the adoption of the Companys 2011 Equity Incentive Plan (2011 Plan) to provide for the grant of stock options and restricted stock awards to purchase up to 750,000 shares of the Companys common stock to all employees, consultants and other eligible participants including senior management and members of the Board of Directors of the Company. The 2011 Plan replaced the prior 2002 Employee Stock Option Plan which had expired in accordance with its terms.   Options granted to employees under the 2011 Plan may be designated as options which qualify for incentive stock option treatment under Section 422A of the Internal Revenue Code, or options which do not qualify (non-qualified stock options).   Under the 2011 Plan, the exercise price of an option designated as an incentive stock option shall not be less than the fair market value of the Companys common stock on the day the option is granted. In the event an option designated as an incentive stock option is granted to a ten percent (10%) or greater shareholder, such exercise price shall be at least 110 percent (110%) of the fair market value of the Companys common stock and the option must not be exercisable after the expiration of five years from the day of the grant. The 2011 Plan also provides that holders of options that wish to pay for the exercise price of their options with shares of the Companys common stock must have beneficially owned such stock for at least six months prior to the exercise date.   Exercise prices of non-incentive stock options may be less than the fair market value of the Companys common stock.   The aggregate fair market value of shares subject to options granted to a participant(s), that are designated as incentive stock options, and which become exercisable in any calendar year, shall not exceed $100,000. As of June 28, 2013, no options or restricted stock awards had been granted under the 2011 Plan.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 false02011 EQUITY INCENTIVE PLANfalse2011 EQUITY INCENTIVE PLANUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://iehcorp.com/role/EquityIncentivePlan12 XML 89 R20.htm IDEA: XBRL DOCUMENT v2.4.0.8

INVENTORIES (Tables)
12 Months Ended

Mar. 29, 2013

Inventories Tables

Schedule of inventories
Inventories are comprised of the following:

June 28, March 29,

2013 2013

Raw materials $ 2,732,086 $ 2,646,222

Work in progress 701,793 679,737

Finished goods 1,174,121 1,137,221

$ 4,608,000 $ 4,463,180

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Document and Entity Information
3 Months Ended

Jun. 28, 2013

Document And Entity Information

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PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)
12 Months Ended

Mar. 29, 2013

Prepaid Expenses And Other Current Assets Tables

Schedule of prepaid expenses and other current assets
Prepaid expenses and other current assets are comprised of the following:

June 28, March 29,

2013 2013

Prepaid insurance $ 41,332 $ 63,897

Prepaid corporate taxes 650,885 805,885

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COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	3 Months Ended
	Jun. 28, 2013	Jun. 29, 2012
Commitments And Contingencies Details Narrative
Rental expense	$ 39,225	$ 38,085
Pension plan contributions	$ 29,431	$ 30,950

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Jun. 28, 2013	Mar. 29, 2013	Jun. 29, 2012	Mar. 30, 2012
Funds on deposit:
Non-interest bearing accounts	$ 20,153
Interest bearing account	310,609
Cash	$ 330,762	$ 415,857	$ 296,979	$ 286,109

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Jun. 28, 2013	Mar. 29, 2013 Weeks	Jun. 29, 2012	Mar. 30, 2012
Company's net sales percentage to commercial electronic markets	31.00%
Company's net sales percentage to military markets	63.00%
Number of weeks in fiscal period		52
FDIC coverage of deposits	$ 250,000
Cash	$ 330,762	$ 415,857	$ 296,979	$ 286,109
Property, Plant and Equipment \| Minimum
Useful lives of property plant and equipment	5 years
Property, Plant and Equipment \| Maximum
Useful lives of property plant and equipment	7 years

WORKERS COMPENSATION INSURANCE ASSESSMENT (Details) (USD $)	Jun. 28, 2013
Workers Compensation Assessment
2002	$ 16,826
2003	24,934
2004	31,785
2005	14,748
2006	13,069
Total	$ 101,362

ACCOUNTS RECEIVABLE FINANCING (Details Narrative) (USD $)	3 Months Ended
	Jun. 28, 2013	Mar. 29, 2013
Accounts Receivable Financing Details Narrative
Financing agreement - percentage of eligible receivables that may be borrowed	80.00%
Interest rate above JPMC rate, ceiling	2.50%
Interest rate floor	12.00%
Financing agreement term (years)	1 year
Financing agreement notice (days)	60 days
Excess payments to accounts receivable factor	$ 216,051	$ 36,916

INVENTORIES (Details) (USD $)	Jun. 28, 2013	Mar. 29, 2013
Inventories Details
Raw Materials	$ 2,732,086	$ 2,646,222
Work in Progress	701,793	679,737
Finished Goods	1,174,121	1,137,221
Inventories	$ 4,608,000	$ 4,463,180

OTHER CURRENT LIABILITIES (Details) (USD $)	Jun. 28, 2013	Mar. 29, 2013
Other Current Liabilities
Payroll and vacation accruals	$ 391,996	$ 387,341
Sales commissions	66,340	40,214
Insurance	2,872	7,362
Other	25,196	4,200
Other current liabilities	$ 486,404	$ 439,117

CASH BONUS PLAN (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
CASH BONUS PLAN (Details Narrative) (USD $)	Jun. 28, 2013	Mar. 29, 2013
Cash Bonus Plan Details Narrative
Cash Bonus plan, threshold of pre-tax operating profits	$ 150,000
Cash Bonus plan, contribution tier 1	10.00%
Cash Bonus plan, contribution tier 2	25.00%
Cash Bonus plan, contribution	$ 47,400	$ 159,000

BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Jun. 28, 2013	Mar. 29, 2013
Statement of Financial Position [Abstract]
Allowances for doubtful accounts	$ 11,562	$ 11,562
Accumulated depreciation and amortization	$ 7,728,007	$ 7,665,207
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	2,303,468	2,303,468
Common stock, shares outstanding	2,303,468	2,303,468

CHANGES IN STOCKHOLDERS' EQUITY	12 Months Ended
CHANGES IN STOCKHOLDERS' EQUITY	Mar. 29, 2013
Changes In Stockholders Equity
CHANGES IN STOCKHOLDERS' EQUITY	The accumulated retained earnings increased by $524,319, which represents the net income for the three months ended June 28, 2013. Accordingly, the Company reported accumulated retained earnings of $6,383,907 as of June 28, 2013.

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	Jun. 28, 2013	Jun. 29, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 524,319	$ 315,114
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	62,800	66,300
Changes in assets and liabilities:
(Increase) decrease in accounts receivable	(654,833)	163,645
(Increase) in inventories	(144,820)	(20,240)
(Increase) in excess payments to accounts receivable factor	(179,135)	(357,152)
(Increase) decrease in prepaid expenses and other current assets	155,936	(66,406)
(Increase) in other assets	(3,000)
Increase in accounts payable	285,691	41,149
Increase in other current liabilities	47,287	847
(Decrease) in workers compensation assessment	(68,995)	(7,940)
Total adjustments	(499,069)	(179,797)
NET CASH PROVIDED BY OPERATING ACTIVITIES	25,250	135,317
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of fixed assets	(110,345)	(69,504)
NET CASH (USED) BY INVESTING ACTIVITIES	(110,345)	(69,504)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net activity of accounts receivable financing		(54,943)
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES		(54,943)
INCREASE (DECREASE) IN CASH	(85,095)	10,870
CASH, beginning of period	415,857	286,109
CASH, end of period	330,762	296,979
Cash paid during the year for:
Interest	6,173	5,751
Income Taxes	$ 270,000	$ 330,000

BALANCE SHEETS (Unaudited) (USD $)	Jun. 28, 2013	Mar. 29, 2013
CURRENT ASSETS:
Cash	$ 330,762	$ 415,857
Accounts receivable, less allowances for doubtful accounts of $11,562 at June 28, 2013 and March 29, 2013	2,472,601	1,817,768
Inventories (Note 3)	4,608,000	4,463,180
Excess payments to accounts receivable factor (Note 6)	216,051	36,916
Prepaid expenses and other current assets (Note 4)	799,290	955,226
Total Current Assets	8,426,704	7,688,947
PROPERTY, PLANT AND EQUIPMENT, less accumulated depreciation and amortization of $7,728,007 at June 28, 2013 and $7,665,207 at March 29, 2013 (Note 5)	1,545,235	1,497,690
[PropertyPlantAndEquipmentTotal]	1,545,235	1,497,690
OTHER ASSETS:
Other assets	37,220	34,220
[AssetsNoncurrent]	37,220	34,220
Total Assets	10,009,159	9,220,857
CURRENT LIABILITIES:
Accounts payable	371,240	85,548
Workers compensation insurance assessments- current portion (Note 8)		47,638
Other current liabilities (Note 7)	486,404	439,117
Total Current Liabilities	857,644	572,303
LONG-TERM LIABILITIES:
Workers compensation insurance assessments- net of current portion (Note 8)		21,358
Total Long-Term Liabilities		21,358
Total Liabilities	857,644	593,661
STOCKHOLDERS' EQUITY:
Common stock, $.01 par value; 10,000,000 shares authorized; 2,303,468 shares issued and outstanding at June 28, 2013 and March 29, 2013	23,035	23,035
Capital in excess of par value	2,744,573	2,744,573
Retained earnings	6,383,907	5,859,588
Total Stockholders' Equity	9,151,515	8,627,196
Total Liabilities and Stockholders' Equity	$ 10,009,159	$ 9,220,857

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Jun. 28, 2013	Mar. 29, 2013
Prepaid Expenses and Other Current Assets
Prepaid Insurance	$ 41,332	$ 63,897
Prepaid Corporate Taxes	650,885	805,885
Other Current Assets	107,073	85,444
Prepaid expenses and other current assets	$ 799,290	$ 955,226

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 28, 2013
Commitments And Contingencies Details
2014	$ 158,480
2015	163,240
2016	168,120
2017	173,180
2018	178,360
Thereafter	501,560
Total	$ 1,342,940

WORKERS COMPENSATION INSURANCE ASSESSMENT (Details 1) (USD $)	Jun. 28, 2013
Workers Compensation Assessment Revised
2002	$ 23,445
2003	43,797
2004	51,381
2005	38,309
2006	46,477
2007	44,026
Total	$ 247,435

2011 EQUITY INCENTIVE PLAN (Details Narrative) (USD $)	Jun. 28, 2013
Equity Incentive Plan Details Narrative
Number of Stock Options and Restricted Stock Awards authorized under 2011 Equity Incentive Plan	750,000
Incentive stock options, granted to shareholder holdings (percent)	10.00%
Incentive stock options, exercise price as compared to fair market value (percent)	110.00%
FMV of shares subject to options granted to participants and designated as incentive stock options, maximum amount	$ 100,000

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Jun. 28, 2013	Mar. 29, 2013
Property, Plant and Equipment, Gross	$ 9,273,242	$ 9,162,897
Accumulated depreciation and amortization	(7,728,007)	(7,665,207)
PROPERTY, PLANT AND EQUIPMENT, NET	1,545,235	1,497,690
Computers
Property, Plant and Equipment, Gross	308,080	308,080
Leasehold Improvements
Property, Plant and Equipment, Gross	791,682	784,882
Machinery and Equipment
Property, Plant and Equipment, Gross	5,311,123	5,296,237
Tools and Dies
Property, Plant and Equipment, Gross	2,683,329	2,596,379
Furniture and Fixture
Property, Plant and Equipment, Gross	169,978	168,269
Website Development Cost
Property, Plant and Equipment, Gross	$ 9,050	$ 9,050

WORKERS COMPENSATION INSURANCE ASSESSMENT (Details Narrative) (USD $)	3 Months Ended
	Jun. 28, 2013 M	May 31, 2013	Mar. 29, 2013
Workers Compensation Insurance Assessment Details Narrative
Notification date of assessment	2008-09-15
Deferral payment period, in months	60 months
Monthly payment	$ 1,689
Number of monthly payments	59
Monthly payment for last month	1,711
Adjustment to Workers Compensation Assessment	146,703
Workers Compensation Assessment, paid to date			178,440
Workers compensation remaining balance			68,995
Lump-sum settlement amount paid to trust		7,771
Debt forgiven	$ 54,078

Document and Entity Information	3 Months Ended
Document and Entity Information	Jun. 28, 2013
Document And Entity Information
Entity Registrant Name	IEH CORPORATION
Entity Central Index Key	0000050292
Document Type	10-Q
Document Period End Date	Jun. 28, 2013
Amendment Flag	false
Current Fiscal Year End Date	--03-29
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 Common Stock, Shares Outstanding	2,303,468
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2014