Polymer concrete (PU-based PC) is increasingly used as a pavement repair material. The study investigates the impact strength and non-destructive test of PU-based polymer concrete (PU-based PC) using a U-shaped drop-weight impact test device (USDWIT), and the cylinder was evaluated. The impact behavior of PU-based PC materials was compared with that of normal strength concrete (NSC) and support vector machine (SVM)) was used to train the impact dataset to estimate the impact strength at failure stage (N2). To prepare the polymer concrete, three mixes of sand-to-PU matrix mixing ratios 85/15 and 90/10 were used, and normal concrete with a target compressive strength of 50 MPa was also prepared. The findings indicated that the PU binder content significantly improved impact times and energy absorption capability. The ultrasonic pulse velocity of PUC-10 samples demonstrates the highest ultrasonic pulse velocity (UPV) value of 3.0494 km/h, which is 22.53% and 20% greater than that of PUC-15 and PUC-20. The result of the developed model shows that model SVM-M3 predicted the impact strength with the highest accuracy, with R2 greater than 95% at the two modeling stages.