I agree that the trouble listening could be boredom if it's too far beneath where he is. I also agree about playing more games (War w/ multi/div cards, add/sub cards, Chutes and ladders but no counting aloud, only adding). We also play Chutes and Ladders where you use two dice and can subtract or add them to put yourself in a better position. We even use negative numbers to go backwards if that puts you in a better position. My son enjoys the game w/ the two 12-sided dice and 3 6-sided dice. You multiple the two 12-sided dice and must use the 6-sided dice to get as close as you can to the target number using add/sub/multi/div/squares/cubes/roots etc.
My son regressed greatly in math in K. I just had to make sure to play games with him regularly. Now he's back to figuring out multi and div facts on his own.
