A process for preparing a particulate pharmaceutical formulation from core particles comprising an active pharmaceutical principle, comprising the step of: mixing the core particles, water soluble and / or water swellable coating material particles, and substantially polymeric particles insoluble in water, to produce the particulate pharmaceutical formulation comprising coated central particles； and subjecting the coated central particles to mechanical stress to deform a coating on the coated central particles to a substantially continuous or continuous film； wherein the average volume average particle size of the central particles is at least three times larger than the average particle size of both water soluble and / or water swellable coating material particles, and substantially polymeric particles insoluble in water； less than 0.1% of the active pharmaceutical principle dissolves in 60 seconds as determined by a USP dissolution test using a phosphate buffer solution pH 7.2 with 0.4 g / l of sodium dodecyl sulfate at 37 ºC in a USP Device II operating at 50 RPM； and at least 90% of an amount of the active pharmaceutical principle that would have been released from uncoated central particles of the same composition and size dissolve in 30 minutes as determined by a USP dissolution test using a buffer solution medium of pH 7.2 phosphate with 0.4 g / l sodium dodecyl sulfate at 37 ° C in USP apparatus II operating at 50 RPM.Un proceso para preparar una formulación farmacéutica particulada a partir de partículas centrales que comprenden un principio farmacéutico activo, que comprende la etapa de: mezclar las partículas centrales, partículas de material de recubrimiento solubles en agua y/o hinchables en agua, y partículas poliméricas sustancialmente insolubles en agua, para producir la formulación farmacéutica particulada que comprende partículas centrales recubiertas； y someter las partículas centrales recubiertas a esfuerzo mecánico para deformar un recubrimiento
