This Policy Note describes the profile of out-of-school children (OOSC) in the Philippines. Among others, it finds that school attendance in the country remains largely an economic issue as more than half of OOSC come from low-income families. Attendance is likewise gendered, as 2 in every 3 OOSC were boys, some portion of which may be caused by the need to augment the family income. Across regions, the Autonomous Region in Muslim Mindanao posted the highest OOSC rate. To address these issues, this study urges the Department of Education to consider suggestions for addressing gender disparities in participation and performance of children. Possible supply-side interventions include policies on hiring more male teachers, subject to review, and diversifying teaching strategies to include activities that may reduce the learning deficit between sexes. It also argues that while the Pantawid Pamilyang Pilipino Program appears to have improved the schooling of children among poor families, the cash transfers seem not sufficient in addressing opportunity costs of schooling, especially as children age and as cost of living increases.