F-3 F-3 EX-FILING FEES 0001809616 Universe Pharmaceuticals INC N/A 0.0001381 Y N 0001809616 2026-09-26 2026-09-26 0001809616 1 2026-09-26 2026-09-26 0001809616 2 2026-09-26 2026-09-26 0001809616 3 2026-09-26 2026-09-26 0001809616 4 2026-09-26 2026-09-26 0001809616 5 2026-09-26 2026-09-26 0001809616 6 2026-09-26 2026-09-26 0001809616 7 2026-09-26 2026-09-26 0001809616 8 2026-09-26 2026-09-26 0001809616 1 2026-09-26 2026-09-26 0001809616 2 2026-09-26 2026-09-26 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

F-3

Universe Pharmaceuticals INC

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities
Fees to be Paid Equity Class A Ordinary Shares 457(o) 0 $ 0.00 $ 0.00 0.0001381 $ 0.00
Fees to be Paid Debt Debt Securities 457(o) 0 $ 0.00 $ 0.00 0.0001381 $ 0.00
Fees to be Paid Other Warrants 457(o) 0 $ 0.00 $ 0.00 0.0001381 $ 0.00
Fees to be Paid Other Rights 457(o) 0 $ 0.00 $ 0.00 0.0001381 $ 0.00
Fees to be Paid Other Units 457(o) 0 $ 0.00 $ 0.00 0.0001381 $ 0.00
Fees to be Paid Other Unallocated (Universal) Shelf 457(o) $ 200,000,000.00
Fees to be Paid 1 Unallocated (Universal) Shelf 457(o) $ 200,000,000.00 0.0001381 $ 27,620.00
Fees to be Paid 2 Equity Class A Ordinary Shares Other 4,376,552 $ 4.71 $ 20,613,559.92 0.0001381 $ 2,846.73
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 220,613,559.92

$ 30,466.73

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 21,112.27

Net Fee Due:

$ 9,354.46

Offering Note

1

There are being registered hereunder such indeterminate number of Class A ordinary shares, debt securities, warrants, rights, and units as shall have an aggregate initial offering price not to exceed $200,000,000. Any securities registered hereunder may be sold separately or in combination with other securities registered hereunder. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares being registered hereunder also include such indeterminate number of shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends, or similar transactions. The proposed maximum per unit and aggregate offering prices per class of securities will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified pursuant to Instruction 2.A.ii.b. to the Calculation of Filing Fee Tables and Related Disclosure of Item 9(b) of Form F-3 under the Securities Act.

2

Represents up to 4,376,552 Class A ordinary shares of the Registrant to be offered and sold by the selling shareholders identified in the prospectus. This estimate is made pursuant to Rule 457(c) of the Securities Act, solely for purposes of calculating the registration fee. The proposed maximum offering price is calculated on the average of the high ($4.805) and low ($4.61) prices for the Registrant's ordinary shares as listed on the Nasdaq Capital Market on September 24, 2026.
Table 2: Fee Offset Claims and Sources ☐Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims 1 Universe Pharmaceuticals INC F-3 333-268028 10/27/2022 $ 21,112.27 Unallocated (Universal) Shelf 0 0 $ 191,581,386.00
Fee Offset Sources 2 Universe Pharmaceuticals INC F-3 333-268028 10/27/2022 $ 21,112.27

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

In accordance with Rule 457(p) under the Securities Act, the registrant is offsetting $21,112.27 of the fee associated with this registration statement from the fee previously paid by the registrant associated with the unsold securities registered under the registrant's prior unallocated (universal) shelf registration statement on Form F-3 originally filed on October 27, 2022 (File No. 333-268028) (the "Prior Registration Statement"), which has expired because more than three years have elapsed since the initial effective date of the Prior Registration Statement and all offerings thereunder have been completed or terminated. $191,581,386 of aggregate maximum amount remain unsold as of the time the Prior Registration Statement expired.

Offset Note

2

In accordance with Rule 457(p) under the Securities Act, the registrant is offsetting $21,112.27 of the fee associated with this registration statement from the fee previously paid by the registrant associated with the unsold securities registered under the Prior Registration Statement, which has expired because more than three years have elapsed since the initial effective date of the Prior Registration Statement and all offerings thereunder have been completed or terminated. $191,581,386 of aggregate maximum amount remain unsold as of the time the Prior Registration Statement expired.
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date