This experimental study aimed to investigate the effect of digitalized learning based on numeracy literacy through the ELPSA (Experience, Language, Pictures, Symbols, Application) approach on the mathematical conceptual understanding of students at SLB Negeri 2 Makassar. The study population consisted of all students enrolled in SLB Negeri 2 Makassar, and a sample of 65 students was selected using probability sampling. The sample included students with visual impairments, hearing impairments, intellectual disabilities, physical disabilities, and autism. Data were collected using instruments that measured numeracy literacy skills, conceptual understanding, and an observation sheet to assess the implementation of the ELPSA approach. Data analysis employed descriptive and inferential statistics. The findings revealed that the integration of digitalized learning based on numeracy literacy through the ELPSA approach had a positive impact on studentsÂ’ numeracy literacy and mathematical conceptual understanding. Descriptive results indicated an increase in the mean scores from pretest to posttest in both numeracy literacy and conceptual understanding, although both remained within the medium category. Inferential analysis further showed that digitalized learning based on numeracy literacy (X) directly influenced mathematical conceptual understanding (Y) with a path coefficient of 0.42 (p < 0.05). Additionally, digitalized learning significantly influenced the ELPSA approach (Z) with a coefficient of 0.51 (p < 0.05), and the ELPSA approach (Z) significantly affected mathematical conceptual understanding (Y) with a coefficient of 0.46 (p < 0.05).