Let's divide the number of children (30) by the number of sets of math equipment (12). This will give us the number of children per group:
30 ÷ 12 = 2.5
Since we can't have a fraction of a group, we'll round up to the nearest whole number:
2.5 → 3
So, you need 3 groups. Each group will have 10 children (30 ÷ 3 = 10), and each group will share 4 sets of math equipment (12 ÷ 3 = 4).