Lucide Ledger

A filing-first public record from Lucide House.

Issue 005 | U.S. Pilot | US

UPC

Universe Pharmaceuticals INC

Screen state: Needs Review Source state: Stale Filing 20-F | 2026-01-29 Filing currency: USD
Open Filing Back to Register Report a correction
Internal NCAV Discount 100.0%

GNNI internal NCAV discount calculation. Market context inputs are retained internally and are not displayed.

Current Assets
53,603,675,000USD
Total Liabilities
13,173,930,000USD
NCAV
40,429,745,000USD
Cash
33,592,025,000USD
NCAV per share
2.97USD/share
Evidence
5 annual | 5 quarterly

Mary filing review

Financial Statement Evidence

Deterministic observations from the frozen Mary Reason Card. They annotate filing evidence and do not determine screen inclusion.

Evaluated
12
Triggered
4
Unavailable
3
Requires inspection Material 1Y Share Increase 563,338
Latest
563,3382025-09-30
Comparison
42,8802024-09-30
Change
+1213.8%

Basis: 1Y share change >= +2% using the same share-count source

Source periods: SEC 20-F 2025-09-30 · 0001213900-26-009000; REPORTED_FILING 20-F 2024-09-30

Requires inspection Negative OCF -5,052,319,000
Latest
-5,052,319,0002025-09-30
Comparison
n/a
Change
n/a

Basis: latest reporting-period cash from operations < 0

Source periods: SEC 20-F 2025-09-30 · 0001213900-26-009000

Supporting observation NCAV Growing 40,429,745,000
Latest
40,429,745,0002025-09-30
Comparison
29,187,3322024-09-30
Change
+138418.1%

Basis: equivalent prior-year NCAV change >= +2%; both NCAV values must be positive

Source periods: SEC 20-F 2025-09-30 · 0001213900-26-009000; REPORTED_FILING 20-F 2024-09-30

Supporting observation Current Ratio > 1.5 4.07
Latest
4.072025-09-30
Comparison
1.5
Change
n/a

Basis: current assets / current liabilities; strong if > 1.5

Source periods: SEC 20-F 2025-09-30 · 0001213900-26-009000

3 unavailable checks — inspect missing inputs
High Debt (short-term debt + long-term debt) / ordinary equity >= 50%
Low Debt (short-term debt + long-term debt) / ordinary equity < 20%
Non-Positive Equity ordinary shareholders equity <= 0

Business Profile

Published only when a substantive filing-text profile has been prepared for this issue.

Not available for this issue.

A substantive filing-text profile was not prepared for this company. Financial statement evidence and filing links remain available above for direct inspection.

Share Count & Per-Share Comparability

Data Vault has not published the normalized share-count artifact for this company.

Known Unknowns

Only 5 quarterly periods available from Data Vault for this company.

Medium | Share Count

The current U.S. Pilot does not yet evaluate share-count trends or post-filing dilution beyond Mary's screening flags.

Low | Classification

U.S. Pilot rows are surfaced for source inspection and may still need manual business classification review.

Medium | Filing

Some rows are based on older filing data and require manual freshness review.

Annual Financials

Latest annual periods, newest first. Missing cells render as n/a.

Metric
2025-09-30
20-F
USD
2024-09-30
20-F
USD
2023-09-30
20-F
USD
2022-09-30
20-F
USD
2021-09-30
20-F
USD
Revenue 17,858,732,000 23,024,458 32,308,735 40,143,151 47,982,031
Operating Income -2,915,919,000 -8,019,840 -3,526,774 -7,438,798 13,590,140
Net Income -3,672,055,000 -8,727,298 -6,163,061 -8,736,566 11,319,952
Cash From Operations -5,052,319,000 -9,506,683 1,120,082 -1,312,346 -2,055,847
Capex -266,771,000 -208,320 -44,169 -93,703 -444,505
Free Cash Flow -5,319,090,000 -9,715,003 1,075,913 -1,406,049 -2,500,352
Cash And Equivalents n/a n/a n/a n/a 8,077,908
Accounts Receivable 13,008,117,000 12,905,821 10,667,603 15,183,890 15,573,742
Inventory 2,193,179,000 1,737,054 3,343,266 2,206,488 2,462,542
Total Current Assets 53,603,675,000 51,637,784 36,810,218 41,505,680 50,481,064
Total Assets 69,303,440,000 67,953,393 53,287,032 59,539,875 70,144,781
Total Current Liabilities 13,173,930,000 20,312,969 13,754,331 13,097,552 11,210,428
Total Liabilities 13,173,930,000 22,450,452 13,754,329 13,097,552 11,210,428
Shareholders Equity 56,129,510,000 45,502,941 39,532,701 46,442,323 58,934,353
Shares Outstanding 563,338 23,645,974 3,645,974 21,750,000 21,750,000
Shares Outstanding Diluted n/a n/a n/a n/a n/a
Weighted Avg Shares Diluted 455,871 13,920,000 3,625,000 21,750,000 18,980,822
Weighted Avg Shares Basic 455,871 13,920,000 3,625,000 21,750,000 18,980,822
Net Share Count Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence
Ownership Claim Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence
Quarterly Financials

Latest quarterly periods, newest first. Periods are shown only when Data Vault has them.

Only 5 quarterly periods available from Data Vault for this company.

Metric
2024-03-31
6-K
USD
2023-09-30
6-K
USD
2023-03-31
6-K
USD
2022-09-30
6-K
USD
2022-03-31
6-K
USD
Revenue 12,884,370 32,308,735,000 18,467,186 40,143,151 24,202,340
Operating Income -1,740,137 -3,966,101,000 149,246 -7,438,798 2,701,279
Net Income -13,101,457 -6,581,024,000 -715,427 -8,736,566 1,731,735
Cash From Operations -2,429,621 1,116,775,000 4,798,702 -1,312,346 6,118,203
Capex -30,189 -44,169,000 -646 -93,703 -55,629
Free Cash Flow -2,459,810 1,072,606,000 4,798,056 -1,406,049 6,062,574
Cash And Equivalents n/a n/a n/a n/a 14,236,300
Total Current Assets 33,530,133 36,774,354 52,515,213 41,505,680 51,660,783
Total Liabilities 22,687,018 13,754,331 n/a 13,097,552 n/a
Shares Outstanding 3,645,974 3,625,000 3,625,000 3,625,000 21,750,000
Shares Outstanding Diluted n/a n/a n/a n/a n/a
Weighted Avg Shares Diluted 3,645,974 3,625,000 3,625,000 21,750,000 3,625,000
Weighted Avg Shares Basic 3,645,974 3,625,000 3,625,000 21,750,000 3,625,000
Net Share Count Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence
Ownership Claim Change (Normalized) Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence Insufficient evidence
Audit Trail

NCAV Audit

Official-source inputs remain linked to filing provenance. Derived values are labeled as such.

Input Value Source concept Filing period Confidence Provenance
Current Assets 33,530,133USD us-gaap:AssetsCurrent 2024-03-31 1.00 Data Vault | sec/companyfacts/cik=0001809616/companyfacts.json
Data Vault | sec/companyfacts/cik=0001809616/companyfacts.json
Total Liabilities 22,687,018USD us-gaap:Liabilities 2024-03-31 1.00 Data Vault | sec/companyfacts/cik=0001809616/companyfacts.json
Data Vault | sec/companyfacts/cik=0001809616/companyfacts.json
Cash n/a derived 2024-03-31 n/a n/a
Shares Outstanding 3,645,974 us-gaap:CommonStockSharesOutstanding 2024-03-31 1.00 Data Vault | sec/companyfacts/cik=0001809616/companyfacts.json
Data Vault | sec/companyfacts/cik=0001809616/companyfacts.json
NCAV 10,843,115USD derived 2024-03-31 n/a company-evidence-v1 | total_current_assets - total_liabilities
NCAV per share 2.97USD derived 2024-03-31 n/a company-evidence-v1 | NCAV / shares_outstanding
Internal NCAV Discount 100.0% derived 2024-03-31 n/a gnni_publication_pack | internal_discount

NCAV = total_current_assets - total_liabilities | NCAV per share = NCAV / shares_outstanding

Source Provenance

Data Source
Data Vault
Data Vault Root
n/a
CIK
0001809616
Company ID
n/a
Selected Annual Source
n/a
Selected Quarterly Source
n/a
Statement Extractor
companyfacts-screener-v1
View Extractor
companyfacts-screener-v1
Source Accession Count
8
Imported At
2026-08-15T12:52:59+00:00
Rendered At
2026-08-16T03:30:00+00:00

Run Audit

Mary Run
062cd84c6cec4533b9bb580392e1f3bf
Mary As Of
2026-08-07
Accession
0001213900-26-009000
CIK
0001809616
Mary Filing Date
2026-01-29
Filing Currency
USD
Internal Discount
100.0%
Source State
Stale Filing
Market Context
Not Displayed
Market Policy
internal_only_not_redistributed
Share Trend
Not Evaluated
Dilution
Needs Review

mary_run=062cd84c6cec4533b9bb580392e1f3bf; mary_as_of=2026-08-07; mary_filing_date=2026-01-29; mary_accession=0001213900-26-009000; mary_cik=0001809616; gnni_supporting_filing_date=2026-01-29; internal_discount=0.999923; mary_reason=Mary's deterministic net-net screen flagged this candidate. The internal discount is shown; raw market-data fields are not published in this pilot.; source requires review

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