“…First, a vast majority of APIs exhibit poor powder flow properties that restrict their processability − and maximum loading in the final dosage form. − Second, a significant fraction of commercial APIs and those in discovery pipelines are hydrophobic, which limits their oral bioavailability in vivo. − Both powder flow and bioavailability of solid API are governed by the interplay of their critical quality attributes including particle morphology, − size, , and solid-state. ,,− Co-processing APIs with excipients is a promising particle engineering technique to gain control over these critical attributes and manifest superior API performance. − Excipients, although non-therapeutic, play an indispensable role in oral dosage by serving as matrices to control drug loading, , solid-state outcomes, , and tune drug release. , With the APIs being exposed to varied pH conditionshighly acidic in the stomach (1–3) to physiological values (6–7.5) in the saliva and intestinesacross the gastrointestinal tract, the use of pH-responsive excipients to modulate their release has gained significant traction in the last two decades . Eudragit E100, belonging to a class of polymethacrylate-based copolymers, is one such widely used excipient with solubility in gastric fluid up to pH 5. − E100 is reportedly non-toxic and is utilized for modulating drug release − and taste masking ,,,, in pharmaceutical formulations either on its own or in combination with other Eudragit , and non-Eudragit polymers. ,− The traditional utility of E100, however, has been heavily limited to generating amorphous solid dispersions by inhibiting precipit...…”