Company: UPC
Filing Date: 2025-01-27
Form Type: NT 20-F
Source: 0001213900-25-006745
Chunk: 1

Company: Universe Pharmaceuticals INC
Filing Date: 2025-01-27
Form: NT 20-F
Chunk 1
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|   | -c | The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.                                                                                                                                                                                                                                                                                                                                                                 |

PART III — NARRATIVE

State below in reasonable detail why Forms 10-K,
20-F, 11-K, 10-Q, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The compilation, dissemination, and review of
the information required to be presented in the Form 20-F for the fiscal year ended September 30, 2024 has imposed time constraints that
have rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. As a result, the Registrant
is still in the process of compiling required information to complete the Form 20-F, and its independent registered public accounting
firm requires additional time to complete its review of the financial statements for the fiscal year ended September 30, 2024. The Registrant
anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.

PART IV — OTHER INFORMATION

| (1) | Name and telephone number of person to contact in regard to this notification |

| Lin Yang, Chief Financial Officer |     | +86 0796-8403309              |
| (Name)                            |     | -Area Code) (Telephone Number |

| (2) | Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). |

☒Yes ☐ No

| (3) | Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? |

☒Yes ☐ No

If so, attach an explanation of the anticipated
change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be
made.

The Registrant expects that there will be significant
changes to its revenue, gross profit, and net loss for the fiscal year ended September 30, 2024, as