Beyond Accuracy: Unveiling Inefficiency Patterns in Tool-Integrated Reasoning

Qisheng Su, Shiting Huang, Zhen Fang, Ziyan Chen, Zehui Chen, Feng Zhao


Abstract
In real-world Tool-Integrated Reasoning (TIR) scenarios, a major source of inefficiency is that the toolcalls create pauses between LLM requests and cause KV-cache eviction. Also, the long, unfiltered response returned by external tools inflates the KV-cache, so each decode step spends more time loading the growing cache and thus becomes steadily slower as context length increases. However, existing efficiency metrics like token counts and toolcall counts fail to capture this real computational cost. To address this, we introduce PTE (Prefill Token Equivalents), a hardware-aware TIR-efficiency metric that unifies internal reasoning and external tool-use costs while explicitly accounting for non-reusable KV-Cache and long-tool-response scenarios, thus better reflects real-world scenarios. We conduct extensive experiments across five TIR benchmarks, quantify their PTE costs, and identify four inefficiency patterns that appear in TIR. In a simulated high-concurrency industrial setting, PTE explains wall-clock latency significantly better than token-count metric. We also discover that trajectories with higher PTE costs tend to have lower reasoning correctness, indicating that simply using more tools does not improve the quality of the answer. PTE offers a new perspective on the efficiency of Tool-Integrated Reasoning. The code is available.
Anthology ID:
2026.acl-long.339
Volume:
Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers)
Month:
July
Year:
2026
Address:
San Diego, California, United States
Editors:
Maria Liakata, Viviane P. Moreira, Jiajun Zhang, David Jurgens
Venue:
ACL
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Publisher:
Association for Computational Linguistics
Note:
Pages:
7456–7477
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URL:
https://preview.aclanthology.org/ingest-acl/2026.acl-long.339/
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Bibkey:
Cite (ACL):
Qisheng Su, Shiting Huang, Zhen Fang, Ziyan Chen, Zehui Chen, and Feng Zhao. 2026. Beyond Accuracy: Unveiling Inefficiency Patterns in Tool-Integrated Reasoning. In Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers), pages 7456–7477, San Diego, California, United States. Association for Computational Linguistics.
Cite (Informal):
Beyond Accuracy: Unveiling Inefficiency Patterns in Tool-Integrated Reasoning (Su et al., ACL 2026)
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PDF:
https://preview.aclanthology.org/ingest-acl/2026.acl-long.339.pdf
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