Test-Time Scaling has shown notable efficacy in addressing complex problems through scaling inference compute. However, within Large Audio-Language Models (LALMs), an unintuitive phenomenon exists: post-training models for structured reasoning trajectories results in marginal or even negative gains compared to training for direct answering. To investigate it, we introduce CAFE, an evaluation framework designed to quantify audio reasoning errors. Evaluation results reveal that LALMs encounter a critical bottleneck: Audio Perception Decay, which compromises reasoning performance. To address it, we propose MPAR², a strategy that encourages a step-by-step reasoning process with rich perceptual awareness. With reinforcement learning, MPAR² improves performance on CAFE from 31.74% to 63.51% and effectively mitigates audio perception decay, concurrently enhancing reasoning ability to achieve a strong 74.59% accuracy on the MMAU benchmark. Further analysis shows that MPAR² optimizes audio attention and enhances reasoning token budget efficiency.

Low-rank adaptation (LoRA) and its mixture-of-experts (MOE) variants are highly effective parameter-efficient fine-tuning (PEFT) methods. However, they introduce significant latency in multi-tenant settings due to the LoRA modules and MOE routers added to multiple linear modules in the Transformer layer. To address this issue, we propose Mixture of Low-Rank Adaptation (MiLoRA), a novel and efficient LoRA variant. MiLoRA differs from previous MOE-style LoRA methods by considering each LoRA module as an expert and employing a prompt-aware routing mechanism. This mechanism calculates expert routing results once before generating the first new token and reuses these results for subsequent tokens, reducing latency. Extensive experiments and analysis on commonsense reasoning tasks, math reasoning tasks, and widely used LLM evaluation benchmarks demonstrate that MiLoRA consistently outperforms strong PEFT baselines with comparable tunable parameter budgets. Additionally, MiLoRA significantly reduces latency in multi-tenant settings compared to previous LoRA-based methods.