In this study, we investigated the additive patterns observed in near-infrared (NIR) diffuse reflectance spectra within the context of food and pharmaceutical product formulation. Employing the Kubelka–Munk theory, we examined the linear correlation between spectra and concentration in polymer materials and tobacco powder samples. Our findings confirm the principle of spectral additivity in diffuse reflectance spectra, demonstrating a linear relationship when the sample scattering coefficient remains constant. Moreover, our results validate the feasibility of substituting actual mixed spectra with NIR additive spectra in tobacco leaf systems. This approach can potentially enhance formulation design, thereby improving efficiency and accuracy while expanding the scope and combination of formulation materials. Furthermore, this study offers a rapid, information-rich, and environmentally friendly alternative to traditional methods, with significant implications for the future of product formulation.