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Maths lesson · Addition and subtraction

How to subtract with regrouping

When the top digit is too small, change one ten into ten ones, then take away.

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Step 5 of 552 − 27 = 25. Check by adding: 25 + 27 = 52. Written in the answer so far: 2 in the tens, 5 in the ones.OT5227124−52
52 − 27 = 25. Check by adding: 25 + 27 = 52.

Practise on paper. This week’s subtracting with regrouping sheet: 12 questions with a worked example, new every Monday.

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How to work it out

52 − 27

5 steps

  1. Step 1Set out 52 − 27 in columns: ones under ones, tens under tens. Start with the ones.
  2. Step 22 is less than 7, so regroup: change 1 ten into 10 ones. 5 tens become 4 tens, and 2 ones become 12 ones.
  3. Step 3Take away the ones: 12 − 7 = 5. Write 5 in the ones column.
  4. Step 4Take away the tens: 4 − 2 = 2. Write 2 in the tens column.
  5. Step 552 − 27 = 25. Check by adding: 25 + 27 = 52.

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About this lesson

Regrouping (also called exchanging or borrowing) happens when a top digit is smaller than the one below it. Your child changes one ten from the next column into ten ones: the tens digit goes down by one and the ones digit goes up by ten. Then the column can be taken away. Adding the answer back checks it.

What your child learns

  • Subtract two-digit numbers where a ten must be regrouped.

Australia · Year 2: Australian Curriculum v9 · AC9M2N04

Practise subtracting with regrouping

This week’s practice sheet is ready to print, with a worked example at the top.

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