EUDRAGIT® L 100 is a functional copolymer based on methacrylic acid and methyl methacrylate (ratio 1:1). It is primarily used in pharmaceutical formulations as an enteric coating polymer. Insoluble in aqueous media up to pH 5.5, it dissolves rapidly above pH 6, enabling targeted drug release in the intestine while protecting active ingredients from gastric acid. Widely applied in tablets, pellets, and multiparticulates for controlled release, taste masking, and moisture barrier properties. It is also suitable for film coatings in sustained-release systems and as a binder in granulation processes.