Background: Reading accuracy in second grade is a critical foundation for literacy. In second grade, children are in the early stages of learning to read, a critical phase for their future literacy development. This phase is often referred to as learning to read, during which children build the foundations of decoding, fluency, and early comprehension strategies. Objectives: This study aimed to describe the reading accuracy profile of second-grade elementary students, including mean, variation, and score distribution by gender and age. Methods: A quantitative descriptive method was used with 25 students (age 7.1–8.9 years, 48% male, 52% female). The instrument used was the reading subtests of the Indonesian Phonological Awareness Test (IPAT) developed and validated by Wibawati et al. (2025), consisting of three subtests: word reading, non‑word reading, and sentence reading (each score range 0–10). Descriptive statistics (mean, median, standard deviation, skewness, kurtosis, frequency distribution) were applied. Results: Results showed very good mean scores (8.16–8.32), high medians (8–10), but moderate standard deviations (2.04–2.56). A total of 60–68% of students achieved the maximum score of 10, but 4% scored 0. The distribution tended to be negatively skewed. No notable differences were found between male and female scores. Conclusion: the majority of students have mastered reading accuracy well, yet variation still exists and a small group with very low scores requires early intervention. Keywords: Reading Accuracy, Second Grade Elementary School, Ability Profile, Basic Literacy, IPAT.