The present invention provides a method for manufacturing a water-in-oil-in-water multiple emulsion, comprising: (a) mixing an active component with an internal aqueous phase to form a homogenized mixture; (b) mixing the homogenized mixture with an oleaginous phase to form a water-in-oil emulsion; and (c) mixing the water-in-oil emulsion with an external aqueous phase to form the water-in-oil-in-water multiple emulsion, wherein the external aqueous phase comprises water and an excipient, and wherein the excipient comprises a whey protein concentrate and a modified starch.