The Philippines ranked at second overall lowest out of 79 participating nations worldwide as regards to Mathematical literacy which was according to the Programme for International Student Assessment (PISA), in 2018 (Layug et al., 2021). In the PISA International Report (2019), Filipino children's average score in Mathematical literacy was 353 points, significantly lower than the Organization for Economic Cooperation and Development (OECD) average of 489 points, indicating a below Level 1 proficiency (Mullis & Martin, 2019). Data like these were necessary to deal with the problem of students' confidence in Mathematics and develop effective strategies to enhance Mathematics education in the Philippines. The study recommended that consideration be given to teaching Mathematics using a multivariable approach. This aims to develop instructional manipulative materials called "MATH-erials," in enhancing Numeracy skills among Kindergarteners. The study has its focus on creating and utilizing materials that are age-appropriate which were linked in learning preferences and developmental needs of learners. Quantitative approach was used through a descriptive-developmental method. The participants for this study were from LRMS, Early Childhood experts, Kindergarten teachers, and 30 Kindergarteners. The study was conducted at Perez Elementary School, CMIS-Catmon, and Pulilan Central School. The data had shown that MATH-erials helps the learners to be engaged and active in learning Numeracy. With this, the results could influence the creation of curriculum, ways of instruction, and programs for the professional development of teachers that support early Mathematical learning, thus provide a solid basis for future academic achievement. The MATH-erials have the potential to improve children's attitudes toward Mathematics and their long-term Mathematical achievement by creating a joyful and stimulating Mathematical experience in Kindergarten. The learners are interested in using the MATH-erials because it has ignited their logical thinking skills and kept them interested.