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VALOR: Value-Aware Revenue Uplift Modeling with Treatment-Gated Representation for B2B Sales

Machine Learning 2026-04-06 v1

Abstract

B2B sales organizations must identify "persuadable" accounts within zero-inflated revenue distributions to optimize expensive human resource allocation. Standard uplift frameworks struggle with treatment signal collapse in high-dimensional spaces and a misalignment between regression calibration and the ranking of high-value "whales." We introduce VALOR (Value Aware Learning of Optimized (B2B) Revenue), a unified framework featuring a Treatment-Gated Sparse-Revenue Network that uses bilinear interaction to prevent causal signal collapse. The framework is optimized via a novel Cost-Sensitive Focal-ZILN objective that combines a focal mechanism for distributional robustness with a value-weighted ranking loss that scales penalties based on financial magnitude. To provide interpretability for high-touch sales programs, we further derive Robust ZILN-GBDT, a tree based variant utilizing a custom splitting criterion for uplift heterogeneity. Extensive evaluations confirm VALOR's dominance, achieving a 20% improvement in rankability over state-of-the-art methods on public benchmarks and delivering a validated 2.7x increase in incremental revenue per account in a rigorous 4-month production A/B test.

Keywords

Cite

@article{arxiv.2604.02472,
  title  = {VALOR: Value-Aware Revenue Uplift Modeling with Treatment-Gated Representation for B2B Sales},
  author = {Vamshi Guduguntla and Kavin Soni and Debanshu Das},
  journal= {arXiv preprint arXiv:2604.02472},
  year   = {2026}
}