Elective mathematics has been an extra mathematics subject for pilot students of Eduardo Barretto Sr. National High School for quite some time now. Through this, many alumni testified how this helped them understand senior high school and college math. However, the teachers have also been struggling with the resources for specific areas of mathematics, such as Business Math, Statistics, Analytic Geometry, Trigonometry, and Calculus. When the pandemic hit the Philippines, contextualized learning material aligned with the Most Essential Learning Competencies (MELC) (...) helped elective mathematics teachers. The contextualized learning material was developed from April to August 2020 and was first validated in February 2021 by the students who participated in the pilot testing. However, following the due process, it was suggested that I revalidate the IDEA-formatted Analytic Geometry and Trigonometry instructional material. It examines Eduardo Barretto Sr. National High School mathematics teachers and SDO Calamba City experts' evaluation of the content's topics, objectives, concepts, directions, and activities and the format's prints, illustrations, design, and layout. Participants' perceptions of learning material were assessed using a 4-point Likert Scale survey. Hence, descriptive quantitative design. Participants were surveyed using a 4-point Likert Scale to assess their learning content impression. The findings reveal that the participants found the format and content of the developed learning material to be very satisfactory. The indicators "localized" and "can be done independently" were viewed as Fair and Satisfactory, respectively. The learning material was enhanced by localizing the activities and giving directions that could facilitate self-learning. (shrink)