For calorie reduction in biscuits you first need to know about the basics. Regular biscuits are containing approximately per 100, gram 460 Kcal. Where fats containing 15-20 grams, 60-75 grams of carbohydrates and 6-10 grams of proteins. Every gram of fat will bring about 9 Kcal. Carbohydrates and proteins contribute 4 Kcal. Lower calorie nutrients are fibres, polyols which roughly are calculated at 2 Kcal.
So theoretically replacing fats would have the highest effect. If done by carbohydrates a reduction of 50% of calories per gram of taken out fat could be possible, but by fibres close to 80% might be possible.
Challenge remains: you can’t take an unlimited amount away in order not to effect taste or structure of your biscuits. In order to overcome the structural effect of assuming a fat reduction of about 30%; several emulsifiers can aid in distributing the remaining fat so that it will hardly be noticed.
The most used emulsifier in biscuits for this purpose would be DATEM or E472e; allowing you in the example to take out about 5-6 grams of fat, cutting calories between to 25-50 per 100 gram if you choose to compensate for the input by a low calorie bulk ingredient. To make a significant impact additional reduction is required…5-10% calorie reduction is not much.
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