# ABACUS: Adapting Unified Foundation Model for Bridging Image Count Understanding and Generation

arXiv: https://arxiv.org/abs/2606.23835 · HTML: https://mlsanity.com/paper/2606.23835/

## Key facts

- No citing papers in the map yet (data through 14 Oct 2026).
- Placed in VLM benchmarks and visual reasoning, one of 16 directions in Multimodal LLMs / vision-language models.
- Builds on 78 of its 98 references that are in the map.
- First posted on arXiv 22 Jun 2026.

## Placed in

- Multimodal LLMs / vision-language models / [VLM benchmarks and visual reasoning](https://mlsanity.com/mllm/vlm-benchmarks-and-visual-reasoning/)

## Builds on (most cited first, 30 of 78)

- [Attention Is All You Need](https://mlsanity.com/paper/1706.03762/) (2017)
- [Learning Transferable Visual Models From Natural Language Supervision](https://mlsanity.com/paper/2103.00020/) (2021)
- [LoRA: Low-Rank Adaptation of Large Language Models](https://mlsanity.com/paper/2106.09685/) (2021)
- [DeepSeekMath: Pushing the Limits of Mathematical Reasoning in Open Language Models](https://mlsanity.com/paper/2402.03300/) (2024)
- [Qwen2.5-VL Technical Report](https://mlsanity.com/paper/2502.13923/) (2025)
- [SDXL: Improving Latent Diffusion Models for High-Resolution Image Synthesis](https://mlsanity.com/paper/2307.01952/) (2023)
- [BLIP: Bootstrapping Language-Image Pre-training for Unified Vision-Language Understanding and Generation](https://mlsanity.com/paper/2201.12086/) (2022)
- [LAION-5B: An open large-scale dataset for training next generation image-text models](https://mlsanity.com/paper/2210.08402/) (2022)
- [Grounding DINO: Marrying DINO with Grounded Pre-Training for Open-Set Object Detection](https://mlsanity.com/paper/2303.05499/) (2023)
- [LLaVA-OneVision: Easy Visual Task Transfer](https://mlsanity.com/paper/2408.03326/) (2024)
- [InternVL: Scaling up Vision Foundation Models and Aligning for Generic Visual-Linguistic Tasks](https://mlsanity.com/paper/2312.14238/) (2023)
- [Making the V in VQA Matter: Elevating the Role of Image Understanding in Visual Question Answering](https://mlsanity.com/paper/1612.00837/) (2016)
- [GenEval: An Object-Focused Framework for Evaluating Text-to-Image Alignment](https://mlsanity.com/paper/2310.11513/) (2023)
- [Emerging Properties in Unified Multimodal Pretraining](https://mlsanity.com/paper/2505.14683/) (2025)
- [Janus-Pro: Unified Multimodal Understanding and Generation with Data and Model Scaling](https://mlsanity.com/paper/2501.17811/) (2025)
- [Diffusion Model Alignment Using Direct Preference Optimization](https://mlsanity.com/paper/2311.12908/) (2023)
- [GLIGEN: Open-Set Grounded Text-to-Image Generation](https://mlsanity.com/paper/2301.07093/) (2023)
- [Show-o: One Single Transformer to Unify Multimodal Understanding and Generation](https://mlsanity.com/paper/2408.12528/) (2024)
- [Attend-and-Excite: Attention-Based Semantic Guidance for Text-to-Image Diffusion Models](https://mlsanity.com/paper/2301.13826/) (2023)
- [SFT Memorizes, RL Generalizes: A Comparative Study of Foundation Model Post-training](https://mlsanity.com/paper/2501.17161/) (2025)
- [Eliciting Latent Predictions from Transformers with the Tuned Lens](https://mlsanity.com/paper/2303.08112/) (2023)
- [nocaps: novel object captioning at scale](https://mlsanity.com/paper/1812.08658/) (2018)
- [YOLOv9: Learning What You Want to Learn Using Programmable Gradient Information](https://mlsanity.com/paper/2402.13616/) (2024)
- [RLHF-V: Towards Trustworthy MLLMs via Behavior Alignment from Fine-grained Correctional Human Feedback](https://mlsanity.com/paper/2312.00849/) (2023)
- [LayoutGPT: Compositional Visual Planning and Generation with Large Language Models](https://mlsanity.com/paper/2305.15393/) (2023)
- [CSRNet: Dilated Convolutional Neural Networks for Understanding the Highly Congested Scenes](https://mlsanity.com/paper/1802.10062/) (2018)
- [Teaching CLIP to Count to Ten](https://mlsanity.com/paper/2302.12066/) (2023)
- [Drone-based Object Counting by Spatially Regularized Regional Proposal Network](https://mlsanity.com/paper/1707.05972/) (2017)
- [Learning To Count Everything](https://mlsanity.com/paper/2104.08391/) (2021)
- [Distribution Matching for Crowd Counting](https://mlsanity.com/paper/2009.13077/) (2020)

## Abstract (arXiv)

We present ABACUS, a unified vision-language model that jointly addresses object counting, crowd counting, referring-expression counting, and count-faithful image generation within a single 3B-parameter model. ABACUS introduces three contributions: density-aware adaptive zooming paired with an objectness map from multi-head self-attention decomposition to spatially ground count predictions; a boundary-aware count policy trained via GRPO with nested local, boundary, and global rewards to eliminate over- and undercounting at crop boundaries; and a cycle-consistent GRPO strategy in which the frozen understanding branch scores generated candidates on count-deviation and aesthetic quality, closing the understanding-generation synergy gap without any external critic or annotation. ABACUS achieves state-of-the-art results across seven benchmarks spanning object counting (FSC-147, CARPK), crowd counting (ShanghaiTech A/B), referring-expression counting (REC-8K), count-faithful generation (CoCoCount, T2I-CompBench, GenEval), and count reasoning (CountQA), surpassing both task-specific specialists and larger generalist models. Project page is at https://mondalanindya.github.io/pages/ABACUS.
