X0202 SCHEDULE 13D/A 0001970265 XXXXXXXX LIVE 7 Common Stock, par value $0.01 per share 09/10/2026 false 0000101984 913483103 UNIVERSAL ELECTRONICS INC

15147 N SCOTTSDALE RD SUITE H300 SCOTTSDALE AZ 85254

IAN ENGORON 212-451-2300 OLSHAN FROME WOLOSKY LLP 1325 Avenue of the Americas New York NY 10019 0001970265 N TORO 18 HOLDINGS LLC WC N DE 0.00 1101832.00 0.00 1101832.00 1101832.00 N 8.6 OO 0001058811 N IMMERSION CORP AF N DE 0.00 1101832.00 0.00 1101832.00 1101832.00 N 8.6 CO 0001205885 N MARTIN WILLIAM C AF N X1 0.00 1101832.00 0.00 1101832.00 1101832.00 N 8.6 IN 0001443284 N Singer Eric AF PF OO N X1 80984.00 1101832.00 80984.00 1101832.00 1288357.00 N 9.2 IN Common Stock, par value $0.01 per share UNIVERSAL ELECTRONICS INC 15147 N SCOTTSDALE RD SUITE H300 SCOTTSDALE AZ 85254 Item 3 is hereby amended and restated to read as follows: The Shares purchased by Toro 18 were purchased with working capital (which may, at any given time, include margin loans made by brokerage firms in the ordinary course of business) in open market purchases, except as otherwise noted. The aggregate purchase price of the 1,101,832 Shares directly beneficially owned by Toro 18 is approximately $9,759,633, including brokerage commissions. Of the 80,984 Shares directly beneficially owned by Mr. Singer, 32,094 Shares were awarded to him in connection with his service as a director of the Issuer and 48,890 Shares were purchased with personal funds on the open market for an aggregate purchase price of approximately $331,723, excluding brokerage commissions. Item 5(a) is hereby amended and restated to read as follows: The aggregate percentage of Shares reported owned by each person named herein is based upon 12,885,062 Shares outstanding, as of August 3, 2026, which is the total number of Shares outstanding as reported in the Issuer's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on August 6, 2026. A. Toro 18 As of the close of business on the date hereof, Toro 18 directly beneficially owned 1,101,832 Shares. Percentage: Approximately 8.6% B. Immersion As the sole member of Toro 18, Immersion may be deemed to beneficially own the 1,101,832 Shares owned by Toro 18. Percentage: Approximately 8.6% C. Mr. Martin As the Chief Strategy Officer of Toro 18, Mr. Martin may be deemed to beneficially own the 1,101,832 Shares owned by Toro 18. Percentage: Approximately 8.6% D. Mr. Singer As of the close of business on the date hereof, Mr. Singer directly beneficially owned 80,984 Shares. In addition, As President and Chief Executive Officer of Toro 18, Mr. Singer may be deemed to beneficially own the 1,101,832 Shares owned by Toro 18. Percentage: Approximately 9.2% Item 5(b) is hereby amended and restated to read as follows: A. Toro 18 1. Sole power to vote or direct vote: 0 2. Shared power to vote or direct vote: 1,101,832 3. Sole power to dispose or direct the disposition: 0 4. Shared power to dispose or direct the disposition: 1,101,832 B. Immersion 1. Sole power to vote or direct vote: 0 2. Shared power to vote or direct vote: 1,101,832 3. Sole power to dispose or direct the disposition: 0 4. Shared power to dispose or direct the disposition: 1,101,832 C. Mr. Martin 1. Sole power to vote or direct vote: 0 2. Shared power to vote or direct vote: 1,101,832 3. Sole power to dispose or direct the disposition: 0 4. Shared power to dispose or direct the disposition: 1,101,832 D. Mr. Singer 1. Sole power to vote or direct vote: 80,984 2. Shared power to vote or direct vote: 1,101,832 3. Sole power to dispose or direct the disposition: 80,984 4. Shared power to dispose or direct the disposition: 1,101,832 The filing of this Schedule 13D shall not be deemed an admission that the Reporting Persons are, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended, the beneficial owners of any securities of the Issuer that he or it does not directly own. Each of the Reporting Persons specifically disclaims beneficial ownership of the securities reported herein that he or it does not directly own. Item 5(c) is hereby amended and restated to read as follows: The transactions in the securities of the Issuer by the Reporting Persons since the filing of Amendment no. 6 to the Schedule 13D are set forth in Exhibit 1 and are incorporated herein by reference. Item 7 is hereby amended to add the following exhibit: 1 - Transactions in Securities TORO 18 HOLDINGS LLC /s/ Eric Singer 09/11/2026 IMMERSION CORP /s/ Eric Singer 09/11/2026 MARTIN WILLIAM C /s/ William C. Martin 09/11/2026 Singer Eric /s/ Eric Singer 09/11/2026