Purpose: This study examined how the Phase A mathematics curriculum is adapted for students with intellectual disabilities, high intellectual ability, and speech and language difficulties while maintaining common mathematical competencies within an inclusive curriculum framework.Method: A qualitative document analysis design using a content analysis approach was employed. The data consisted of 65 curriculum related documents relevant to Phase A mathematics education, including national curriculum materials, mathematics learning documents, and individual learning program documents. The analysis focused on five mathematical elements, namely number, algebra, measurement, geometry, and data analysis and probability, and compared learning outcomes and differentiated learning objectives across learner profiles. Bloom’s Revised Taxonomy was used to interpret differences in cognitive demand, while peer checking and consensus coding were used to strengthen analytical consistency.Findings: The analysis showed that the core mathematical competencies remained broadly shared across learner profiles, whereas adaptation occurred primarily through differences in learning objectives, cognitive demand, degree of assistance, task complexity, and modes of representation. Students with intellectual disabilities were generally associated with more structured and supported objectives, students with high intellectual ability with greater complexity and cognitive extension, and students with speech and language difficulties with greater reliance on visual, written, symbolic, and other accessible forms of representation.Significance: The findings suggest that inclusive curriculum adaptation does not necessarily require separate mathematics curricula for different learner groups. Instead, differentiated learning objectives can provide multiple pathways for accessing and engaging with shared Phase A mathematical competencies, offering a curriculum-level basis for developing individualized learning programs in inclusive elementary mathematics education.