All education systems in Southeast Asia are committed to offering quality education to boys and girls and to eliminating gender disparities in learning outcomes. This paper delves deeper into the SEA-PLM 2019 database and uses quantitative methods to examine learning and context disparities between boys and girls, and their differential effects. The main findings can contribute to ongoing discussions and efforts in Southeast Asian countries to address equity gaps in learning between boys and girls, and to improve the responsiveness of education to the learning needs of girls and boys.