The theoretical SV of a pure triglyceride molecule can be calculated by the following equation (where MW is its molecular weight):
:where: 
:3 is the number of fatty acids residues per triglyceride
:1000 is the conversion factor for milligrams to grams
:56.1 is the molar mass of KOH.
For instance, triolein, a triglyceride occurring in many fats and oils, has three oleic acid residues esterified to a molecule of glycerol with a total MW of 885.4 (g / mol). Therefore, its SV equals 190 mg KOH / g sample. In comparison, trilaurin with three shorter fatty acid residues (lauric acid) has a MW of 639 and an SV of 263.
As it can be seen from equation (2), the SV of a given fat is inversely proportional to its molecular weight. Actually, as fats and oils contain a mix of different triglycerides species, the average MW can be calculated according to the following relation:
This means that coconut oil with an abundance of medium chain fatty acids (mainly lauric acid) contain more fatty acids per unit of weight than, for example, olive oil (mainly oleic acid). Consequently, more ester saponifiable functions were present per g of coconut oil, which means more KOH is required to saponify the same amount of matter, and thus a higher SV. The calculated molecular weight (Eq. 3) is not applicable to fats and oils containing high amounts of unsaponifiable material, free fatty acids (> 0.1%), or mono- and diacylglycerols (> 0.1%).