# Sheet As Token: A Graph-Enhanced Representation for Multi-Sheet Spreadsheet Understanding

arXiv: https://arxiv.org/abs/2605.05811 · HTML: https://mlsanity.com/paper/2605.05811/

## Key facts

- Cited by 3 papers in the map (data through 14 Oct 2026).
- Builds on 13 of its 19 references that are in the map.
- First posted on arXiv 7 May 2026.

## Builds on (most cited first, 13 of 13)

- [Retrieval-Augmented Generation for Knowledge-Intensive NLP Tasks](https://mlsanity.com/paper/2005.11401/) (2020)
- [Dense Passage Retrieval for Open-Domain Question Answering](https://mlsanity.com/paper/2004.04906/) (2020)
- [Graph Neural Networks: A Review of Methods and Applications](https://mlsanity.com/paper/1812.08434/) (2018)
- [Relational inductive biases, deep learning, and graph networks](https://mlsanity.com/paper/1806.01261/) (2018)
- [C-Pack: Packed Resources For General Chinese Embeddings](https://mlsanity.com/paper/2309.07597/) (2023)
- [TabFact: A Large-scale Dataset for Table-based Fact Verification](https://mlsanity.com/paper/1909.02164/) (2019)
- [TAT-QA: A Question Answering Benchmark on a Hybrid of Tabular and Textual Content in Finance](https://mlsanity.com/paper/2105.07624/) (2021)
- [RelBench: A Benchmark for Deep Learning on Relational Databases](https://mlsanity.com/paper/2407.20060/) (2024)
- [SheetCopilot: Bringing Software Productivity to the Next Level through Large Language Models](https://mlsanity.com/paper/2305.19308/) (2023)
- [Valentine: Evaluating Matching Techniques for Dataset Discovery](https://mlsanity.com/paper/2010.07386/) (2020)
- [Capturing Row and Column Semantics in Transformer Based Question Answering over Tables](https://mlsanity.com/paper/2104.08303/) (2021)
- [SheetBrain: A Neuro-Symbolic Agent for Accurate Reasoning over Complex and Large Spreadsheets](https://mlsanity.com/paper/2510.19247/) (2025)
- [From Rows to Reasoning: A Retrieval-Augmented Multimodal Framework for Spreadsheet Understanding](https://mlsanity.com/paper/2601.08741/) (2026)

## Built on by (most cited first, 3 of 3)

- [Bridging Reasoning Trajectories in On-Policy Distillation via Near-Future Guidance](https://mlsanity.com/paper/2606.00305/) (2026)
- [Cornerstones or Stumbling Blocks? Deciphering the Rock Tokens in On-Policy Distillation](https://mlsanity.com/paper/2605.09253/) (2026)
- [What Breaks in Multi-Image Schema Application? Factorial Oracle Interventions Reveal an Instance-Information Bottleneck](https://mlsanity.com/paper/2610.19611/) (2026)

## Abstract (arXiv)

Workbook-scale spreadsheet understanding is increasingly important for language-model-based data analysis agents, but remains challenging because relevant information is often distributed across multiple sheets with heterogeneous schemas, layouts, and implicit relationships. Existing retrieval-augmented approaches typically decompose spreadsheets into rows, columns, or blocks to improve scalability; however, such chunk-centric representations can fragment worksheets into isolated text spans and weaken global sheet-level semantics. We propose Sheet As Token (SAT), a graph-enhanced framework that treats each worksheet as a unified semantic unit for multi-sheet spreadsheet retrieval. SAT serializes sparse schema-aware features, including sheet name, shape, and column headers, and encodes each worksheet into a compact dense token. Given a query, SAT retrieves candidates with a BGE-initialized Sheet Encoder and refines them with a gated relational GNN. In strict full-corpus evaluation, SAT reaches 0.9173 NDCG@5 on IndustryTab-614 and 0.9222 on IndustryTab-1K, relative improvements of 44.6% and 46.7% over zero-shot BGE RAG, respectively. SAT therefore improves both retrieval accuracy and serving efficiency: on IndustryTab-1K, it exceeds a Qwen3.5-9B RAG reranker by 12.5% while reducing online latency from 2.61 s to 9.24 ms, approximately 283X faster. These results show that SAT provides accurate and latency-efficient retrieval in the evaluated fixed-corpus setting. Code and data are available at https://github.com/SHITIANYU-hue/SheetasToken .