The topic “Comparing Values” focuses on developing foundational skills in understanding numerical relationships and quantity comparisons. It begins with the basic concepts of “fewer” and “more” within the range of 10, where children learn to count and compare small groups of objects to identify which has a greater or lesser quantity. This introduces them to the idea of relative size in a tangible and concrete manner. Building on this, children will explore the concepts of “smaller” and “larger” both within 10 and extending to 20. They will learn to assess and compare groups of objects, employing counting and matching strategies to determine the relationships among quantities. This deepens their understanding of numerical value and enhances their counting skills. As they progress, children will advance to comparing one- and two-digit numbers up to 100 using symbols such as >, <, and =. They will gain proficiency in recognizing and comparing the values of tens and ones digits to determine which number is greater or lesser. This skill is essential for understanding place value and number relationships. The topic culminates in the comparison of three-digit numbers, where children will apply their understanding of place value across hundreds, tens, and ones. This comprehensive approach not only solidifies their comparative reasoning but also lays the groundwork for more complex mathematical operations and problem-solving skills. Overall, this topic equips children with critical thinking skills necessary for analyzing and interpreting numerical data in various contexts.