StratoSpheres™ PL-MPH resin is used in pharmaceutical formulations as a pH-dependent sustained-release matrix agent for controlled drug delivery, particularly targeting release in the intestine or upper small intestine. It exhibits water solubility in high pH environments, preventing drug release in the acidic stomach and enabling release in neutral to basic intestinal conditions, thereby enhancing drug absorption and minimizing gastrointestinal side effects. Its porous microsphere structure facilitates high drug loading and predictable release profiles, ideal for oral dosage forms requiring consistent therapeutic levels. Additionally, it is employed in taste-masking applications for bitter active ingredients to improve patient compliance. Compatible with various processing techniques such as direct compression, encapsulation, coated tablets, and pellets, it supports efficient manufacturing of solid oral formulations.