This document discusses Strategic Intervention Materials (SIM) which are instructional materials used in the Philippine education system for students performing low. SIMs are designed to re-teach concepts and skills that students have not mastered through regular classroom teaching. They consist of various parts like a guide card, activity card, and assessment card. The document provides details on how to identify topics for a SIM and the steps to develop one, such as determining the least learned competencies and including the different required parts. The overall goal of SIMs is to enhance the academic achievement of low performing students through remediation.