KIRSTIE ALLEY has a math problem – her weight-loss claims aren’t adding up!

The 59-year-old Emmy winner – who ballooned to more than 230 pounds last year – recently bragged on her Twitter site that she’s lost 50 pounds with exercise and her Organic Liaison weight-loss program.

But those close to her say she’s lost barely half that weight and that there’s no way she’s down to 180 pounds!

What’s more, a photo taken on Sept. 29 of the comedy star leaving a Pilates studio near her Los Feliz, Calif., home shows that the plus-size actress hasn’t lost nearly as much as she claims – and is trying to hide her bulk underneath a baggy white shirt.

"When Kirstie came out of the workout studio with her daughter Lillie, it was clear she’s still very heavy," said an observer.

"She looked especially huge from behind."

The struggling star "has been goosing her weight-loss numbers" – insisting she’s dropped 50 pounds, when it’s more like 25, revealed an insider.

The Fat Actress star even developed a grand plan to go into hiding during the summer to shed weight and surprise everyone after emerging with a new, slimmer look in the fall. But her strategy bombed when she failed to lose much weight.

"Kirstie spent a couple months in Florida, then took a short trip to Italy, but she didn’t put in as much effort to lose the weight as she claimed," said the insider.

In September, while in Italy, she tweeted that she had lost 50 pounds, posting a photo of herself surrounded by handsome men.

But the picture appeared to be air-brushed to make Kirstie look thin, and she hid her lower body behind one of the hunky men.