Dry Matter Basis
Dry matter basis is a way of normalizing nutrient percentages so you can compare foods of different formats. To convert as-fed percentages to dry matter, divide by (100 minus moisture percentage) and multiply by 100. Example: a kibble at 25 percent crude protein and 10 percent moisture is 27.8 percent protein on a dry matter basis. A canned food at 9 percent crude protein and 78 percent moisture is 40.9 percent protein on a dry matter basis. The canned food is meaningfully higher in protein per calorie even though the as-fed number is lower. Always use dry matter basis when comparing across formats.
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