| Oil phase | Percentage (w/w) | |
| Emulsifier | Myristic/palmitic/stearic acid | 12.0 |
| Cetyl alcohol | 3.0 | |
| Aqueous phase | ||
| Active ingredient | Ascorbic acid | 2.0 |
| Humectant | Ethylene glycol/propylene glycol/glycerin | 5.0 |
| Neutralizer | Potassium hydroxide | 1.0 |
| Continuous phase | Distilled water | Q.S. |
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