Sheet as Token: A Graph-Enhanced Representation for Multi-Sheet Spreadsheet Understanding
Authors: Yiming Lei, Yiqi Wang, Yujia Zhang, Bo Guan, Depei Zhu, Chunhui Wang, Zhuonan Hao, Tianyu Shi
Organizations: Effyic Technology Co., Ltd · UCLA · McGill University
Abstract
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, a graph-enhanced framework that treats each worksheet as a unified semantic unit for multi-sheet spreadsheet retrieval. Our method extracts schema-aware records from sheet names, column headers, representative values, and layout features, and encodes each worksheet into a compact dense token. Given a natural-language query, a Graph Retriever constructs a query-specific candidate graph over sheet tokens using semantic, query-conditioned, schema-consistency, and shape-compatibility relations, and composes these channels through a multi-stage graph transformer to retrieve supporting sheet sets. Experiments on a constructed multi-sheet spreadsheet corpus show that sheet-level tokenization learns stable representations, and that graph-enhanced cross-sheet reasoning improves listwise retrieval over a shallow graph baseline with limited additional graph-side computation. These results suggest that sheet-level tokenization is a promising abstraction for scalable multi-sheet spreadsheet understanding.
Semantic cell annotation improves chunking interpretability for spreadsheets in LLM-driven RAG systems, aiding answer generation through enriched context rather than improved retrieval accuracy. We propose a novel framework of splitting any spreadsheet into interpretable chunks using cell role annotation. Our framework beats the state of the art, yet it faces a hard ceiling. Spreadsheets are fundamentally two-dimensional unstructured data with continuous relationships and infinite potential cell roles. Because classification models are restricted to finite, pre-defined classes, they cannot perfectly capture this structural nuance, even with human-level annotation. We show that addressing the spreadsheet-to-LLM bottleneck requires moving beyond discrete cell classification. Instead, the field must develop dimensionality-reduction techniques to directly flatten 2D unstructured spreadsheets into 1D unstructured text. Text chunks would be easier for downstream RAG to interpret and generate from.
Spreadsheets are widely used for business analysis, financial modeling, reporting, and decision-making. However, most existing spreadsheet benchmarks evaluate isolated operations such as single-formula generation or local cell edits, and therefore fail to capture end-to-end workflows in realistic business settings. We introduce \textsc{SpreadsheetBench 2}, a workflow-level benchmark for spreadsheet agents that covers three task categories: generation, debugging, and visualization. The benchmark is constructed from authentic business data, including financial reports and corporate filings, and is annotated and validated by domain experts. The benchmark contains 321 tasks; each instance averages 11.8 worksheets and requires 593.5 cell modifications, reflecting large multi-sheet workbooks with cross-sheet dependencies. We evaluate eight frontier large language models under a unified multi-turn agent scaffold, and additionally include several LLM-based spreadsheet products as complementary baselines. Results show that current systems remain far from reliable on real-world workflows: the best model achieves 34.89% overall task accuracy, and debugging accuracy is as low as 12.00%. Trajectory analysis and a failure taxonomy further indicate that insufficient spreadsheet inspection and incorrect target-cell selection are the dominant bottlenecks. Together, these findings position \textsc{SpreadsheetBench 2} as a challenging testbed for advancing reliable spreadsheet automation. Project page: https://spreadsheetbench.github.io/
We present SheetMind, a modular multi-agent framework powered by large language models (LLMs) for spreadsheet automation via natural language instructions. In this paper, we introduce a hierarchical agentic system consisting of three specialized agents: Manager Agent that decomposes complex user instructions into subtasks; an Action Agent that translates these into structured commands using a Backus-Naur Form (BNF) grammar; and a Reflection Agent that validates alignment between generated actions and the user's original intent. We evaluate SheetMind on the 221-task SheetCopilot Benchmark with GPT-3.5-Turbo. SheetMind achieved 100% execution success and 54.8% functional correctness, exceeding SheetCopilot (44.3%) while maintaining perfect execution reliability. We also conduct ablation study on a separately curated dataset to confirm that the full three-agent configuration consistently outperforms all partial variants. Lastly, we integrate our system into Google Sheets via a Workspace extension.