Title: TabularGSM: Understanding the Limitations of LLMs in Tabular Math Reasoning
Primary area: datasets and benchmarks
Keywords: Math Reasoning, Table Reasoning, Neuro-Symbolic, Benchmark

Abstract: Mathematical reasoning has long been a key benchmark for evaluating large language models (LLMs). Although substantial progress has been made on math word problems, the need for reasoning over tabular data in real-world applications has been overlooked. For instance, applications such as business intelligence demand not only multi-step numerical reasoning with tables but also robustness to incomplete or inconsistent information. However, comprehensive evaluation in this area is severely limited, constrained by the reliance on manually collected tables that are difficult to scale and the lack of coverage for potential traps encountered in real-world scenarios. To address this problem, we propose AutoT2T, a neuro-symbolic framework that controllably transforms math word problems into scalable and verified tabular reasoning tasks, enabling the evaluation of both accuracy and robustness. Building on this pipeline, we develop TabularGSM, a benchmark comprising three progressively complex subsets and a trap subset, with two complementary evaluation settings. Our study reveals three key observations: (1) Tabular structure makes mathematical reasoning more challenging; (2) The difficulties stem from the joint effects of tabular retrieval and reasoning; (3) Reasoning robustness is another significant issue that needs to be addressed in existing LLMs. In-depth analyses are conducted for each observation to guide future research.

TL;DR: We present AUTOT2T and TabularGSM to evaluate LLMs on tabular math reasoning, showing that retrieval–reasoning interplay and robustness are key bottlenecks.