# Towards Robust Real-World Spreadsheet Understanding with Multi-Agent Multi-Format Reasoning

arXiv: https://arxiv.org/abs/2604.12282 · HTML: https://mlsanity.com/paper/2604.12282/

## Key facts

- Cited by 2 papers in the map (data through 14 Oct 2026).
- Placed in Knowledge- and tool-augmented reasoning, one of 17 directions in LLM reasoning.
- Builds on 14 of its 30 references that are in the map.
- First posted on arXiv 14 Apr 2026.

## Placed in

- LLM reasoning / [Knowledge- and tool-augmented reasoning](https://mlsanity.com/lr/knowledge-and-tool-augmented-reasoning/)
- LLM agents and tool use / [Financial trading and forecasting agents](https://mlsanity.com/agents/financial-trading-and-forecasting-agents/)

## Builds on (most cited first, 14 of 14)

- [GPT-4 Technical Report](https://mlsanity.com/paper/2303.08774/) (2023)
- [Llama 2: Open Foundation and Fine-Tuned Chat Models](https://mlsanity.com/paper/2307.09288/) (2023)
- [Qwen3 Technical Report](https://mlsanity.com/paper/2505.09388/) (2025)
- [DeepSeek-R1: Incentivizing Reasoning Capability in LLMs via Reinforcement Learning](https://mlsanity.com/paper/2501.12948/) (2025)
- [Qwen2.5 Technical Report](https://mlsanity.com/paper/2412.15115/) (2024)
- [Mixtral of Experts](https://mlsanity.com/paper/2401.04088/) (2024)
- [GLM-4.5V and GLM-4.1V-Thinking: Towards Versatile Multimodal Reasoning with Scalable Reinforcement Learning](https://mlsanity.com/paper/2507.01006/) (2025)
- [TableGPT2: A Large Multimodal Model with Tabular Data Integration](https://mlsanity.com/paper/2411.02059/) (2024)
- [Table-R1: Region-based Reinforcement Learning for Table Understanding](https://mlsanity.com/paper/2505.12415/) (2025)
- [TableMaster: A Recipe to Advance Table Understanding with Language Models](https://mlsanity.com/paper/2501.19378/) (2025)
- [RoT: Enhancing Table Reasoning with Iterative Row-Wise Traversals](https://mlsanity.com/paper/2505.15110/) (2025)
- [Table-r1: Self-supervised and Reinforcement Learning for Program-based Table Reasoning in Small Language Models](https://mlsanity.com/paper/2506.06137/) (2025)
- [SheetMind: Actions Set Accuracy, Agents Set the Failure Mode](https://mlsanity.com/paper/2506.12339/) (2025)
- [Paged Attention Meets FlexAttention: Unlocking Long-Context Efficiency in Deployed Inference](https://mlsanity.com/paper/2506.07311/) (2025)

## Built on by (most cited first, 2 of 2)

- [MultiTalk: Scaling Full-Duplex Speech Models to Long, Multi-Party, Bilingual Conversation](https://mlsanity.com/paper/2609.36903/) (2026)
- [SheetCompass: Hierarchical Relation Graphs for Agentic Spreadsheet Reasoning](https://mlsanity.com/paper/2608.14452/) (2026)

## Abstract (arXiv)

Spreadsheets are central to real-world applications such as enterprise reporting, auditing, and scientific data management. Despite their ubiquity, existing large language model based approaches typically treat tables as plain text, overlooking critical layout cues and visual semantics. Moreover, real-world spreadsheets are often massive in scale, exceeding the input length that LLMs can efficiently process. To address these challenges, we propose SpreadsheetAgent, a two-stage multi-agent framework for spreadsheet understanding that adopts a step-by-step reading and reasoning paradigm. Instead of loading the entire spreadsheet at once, SpreadsheetAgent incrementally interprets localized regions through multiple modalities, including code execution results, images, and LaTeX tables. The method first constructs a structural sketch and row/column summaries, and then performs task-driven reasoning over this intermediate representation in the Solving Stage. To further enhance reliability, we design a verification module that validates extracted structures via targeted inspections, reducing error propagation and ensuring trustworthy inputs for downstream reasoning. Extensive experiments on two spreadsheet datasets demonstrate the effectiveness of our approach. With GPT-OSS-120B, SpreadsheetAgent achieves 38.16% on Spreadsheet Bench, outperforming the ChatGPT Agent baseline (35.27%) by 2.89 absolute points. These results highlight the potential of SpreadsheetAgent to advance robust and scalable spreadsheet understanding in real-world applications. Code is available at https://github.com/renhouxing/SpreadsheetAgent.git.