The Jegro materials divide learning of mathematics in four stages: of informal acting, representing concrete, representing abstract and formal acting.
From the age of six to twelve years old, the child first starts learning mathematics through real-life situations, such as counting everything they see in the world around them. The next stage is the use of realistic models, which is a concrete representation of items surrounding them in daily life quantified by a counting exercise with for example a counting frame. Next reality is represented by using abstract models in which children are stimulated to recognize and to use the number symbols 5 and 10 as an anchor whilst counting. Finally formal operations and explaining those verbally are performed, helping children to use mental models, transitioning to abstract reasoning by just observing.