This paper introduces UoRA, a novel parameter-efficient fine-tuning (PEFT) approach for large language models (LLMs). UoRA achieves state-of-the-art efficiency by leveraging a low-rank approximation method that reduces the number of trainable parameters without compromising performance. Unlike existing methods such as LoRA and VeRA, UoRA employs a re-parametrization mechanism that eliminates the need to adapt frozen projection matrices while maintaining shared projection layers across the model. This results in halving the trainable parameters compared to LoRA and outperforming VeRA in computation and storage efficiency. Comprehensive experiments across various benchmarks demonstrate UoRA’s superiority in achieving competitive fine-tuning performance with minimal computational overhead. We demonstrate its performance on GLUE and E2E benchmarks and is effectiveness in instruction-tuning large language models and image classification models. Our contributions establish a new paradigm for scalable and resource-efficient fine-tuning of LLMs.

In this work, we propose FoRA-UA, a novel method that, using only 1–5% of the standard LoRA’s parameters, achieves state-of-the-art performance across a wide range of tasks. Specifically, we explore scenarios with extremely limited parameter budgets and derive two key insights: (1) fix-sized sparse frequency representations approximate small matrices more accurately; and (2) with a fixed number of trainable parameters, introducing a smaller intermediate representation to approximate larger matrices results in lower construction error. These findings form the foundation of our FoRA-UA method. By inserting a small intermediate parameter set, we achieve greater model compression without sacrificing performance. We evaluate FoRA-UA across diverse tasks, including natural language understanding (NLU), natural language generation (NLG), instruction tuning, and image classification, demonstrating strong generalisation and robustness under extreme compression.