Saponification value or number of fat = mg of KOH consumed by 1g of fat.
Blank sample initially does not contain fat. KOH is consumed there to neutralize acidity.
Test sample hypothetically contains fat. Once the amount of KOH consumed for the test sample is higher than that for a blank sample, test sample contains some amount of fat. And it can be measured by comaring the difference of consumed KOH for blank sample and test sample.
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