Inclusive education at the early childhood education (PAUD) level faces complex challenges, particularly in numeracy learning for children with special needs. This study aims to describe the obstacles faced by PAUD teachers in numeracy instruction and their impact on the effectiveness of learning in inclusive classrooms. The research employed a mixed-method approach with a sequential explanatory design. In the first phase, a questionnaire was administered to 50 inclusive PAUD teachers in North Luwu Regency to map general perceptions. In the second phase, in-depth interviews were conducted with 2 teachers purposively selected based on different profiles to explore deeper understanding. Quantitative data were analyzed using descriptive statistics, while qualitative data were analyzed using thematic analysis. The results showed that the main obstacles faced by teachers include diversity of children's abilities, limited learning media, and lack of training and special assistant teachers. The dominant strategies used were concrete media and play-based approaches, which were determined more by teaching experience and creativity than formal training. The impact of these obstacles on learning effectiveness is reflected in the moderate level of effectiveness, where the progress of children with special needs is slow and teachers feel not fully satisfied. This study recommends the development of applicable inclusive numeracy training programs, the provision of special assistant teachers, and the availability of varied learning media in PAUD settings