Decoupling Spherical Reasoning from Dense Prediction for 360° Depth Estimation

The equirectangular projection (ERP) is widely used for panoramic depth estimation, but its spatially varying distortion makes geometry-consistent feature modeling challenging. We revisit panoramic depth estimation by decoupling contextual modeling in native spherical space from dense ERP prediction. To this end, we propose a Fibonacci Spherical Graph (FSG) as an intermediate reasoning space to lift ERP features onto quasi-uniform Fibonacci nodes on the sphere and capture local and long-range dependencies through complementary spherical neighborhoods. The resulting spherical discretization distributes graph nodes approximately uniformly over the spherical surface, reducing the over-representation of highly stretched regions during relational modeling. Operating on a compact set of Fibonacci nodes also avoids the computational burden of constructing and processing a graph at full ERP resolution. To bridge spherical reasoning and dense prediction, we propose a Spherical Context Conditioning (SCC) module that adaptively modulates dense ERP features with the enhanced spherical representation, allowing spherical context to guide pixel-aligned depth prediction. Extensive experiments on three benchmarks demonstrate that the proposed method consistently achieves superior depth accuracy over existing approaches.