While the coronavirus disease 2019 (COVID-19) is still considered as a pandemic in recent human history, evidence from World Health Organization (2021) so far has recorded a total of 116,521,281 confirmed cases of COVID-19 with 2,589,548 as a total of deaths from over 215 countries or territories worldwide. Recognizing that COVID-19 is not only pandemic since March 11, 2020, but spreading worldwide at unprecedented rate, number of sectors including schools and universities as a measure to minimize person-to-person transmission closed their services. Such an uncertain closure warranted restructuring of services provided by schools and universities. The challenges therefore have necessitated the current research to investigate and alleviate challenges brought about by the COVID-19. In essence, the present research's aim was to report on early mathematics learners (foundation phase) numerical errors, which is as a consequence of poor learners' comprehension and teachers' instructions. Based on the aim, the study was positioned within a cognitive theory in order to examine processing of numerical competence among early mathematics learners. A case study via 80 grade 3 learners with ages 8 and 9 was sampled. A textual analysis was used in unpacking and de-contextualizing processing of numerical competence by early mathematics learners. The evidence revealed learners' mathematical mistakes were caused from limited reading skills and ill-presented problems via teachers. Due to the need to teach children at home (home school) due to the COVID-19, it is hoped that the findings thus assist audience, including non-academic and parents, who grapple with poor instructions coupled with poor learners' comprehension.