While large language models (LLMs) have mastered syntax-level code generation, complex algorithmic reasoning remains a challenge, typically addressed by scaling model depth and parameter count. Universal Transformers (UT) offer a compelling alternative by introducing a recurrent inductive bias that aligns with the recursive nature of programming logic. However, training looped architectures at scale has historically been hindered by severe instability and optimization difficulties associated with backpropagation through time (BPTT). We present LoopCoder (40B-A80B) pre-trained on 12T+ code and general tokens, along with LoopCoder-Thinking and LoopCoder-Instruct variants—the first large-scale looped transformer for code, achieving comparable performance to standard dense architectures with more parameters. Unlike prior approaches that restrict recurrence to small-scale tasks, we implement a comprehensive looped training protocol spanning both pre-training and post-training phases. We initiate the model via dense-to-loop transformation, folding a pre-trained dense checkpoint to initialize a recurrent block, followed by rigorous looped pre-training and specialized post-training for instruction following and reasoning. Our results establish a robust recipe for scaling coding intelligence via recurrent computation, proving that dense checkpoints serve as an optimal foundation for evolving into dynamic, looped reasoners.

Although the Universal Transformer (UT) mitigates the diminishing returns of standard LLM scaling by decoupling parameter count from depth, it remains constrained by linear computational costs and rigid weight-sharing mechanisms. These limitations lead to severe functional homogeneity, which subsequently induces over-smoothing, representation rank collapse, and degraded reasoning performance. In this work, we present the first systematic study of Compute Distribution Skew, identifying it as the primary driver of extrapolation failure. This is a pathological phenomenon in ultra-deep recurrent Transformers characterized by a disproportionate distribution of contributions across recurrent steps, resulting in distinct functional states during prefix and suffix processing phases. To address this challenge, we propose the Polymorphic Transformer, which aims to achieve functional polymorphism and depth sparsity within a shared-parameter framework. By integrating conditional sparse subspaces, SiLU Attention, and an uncertainty-aware depth scheduler, our architecture mitigates power-method collapse and effectively decouples logical depth from computational cost. Experiments demonstrate that our model significantly enhances representation rank and robustness, achieving complex reasoning performance comparable to baseline while reducing computation by 64.7%.