arXiv:2610.22847v1 Announce Type: new Abstract: Practical non-line-of-sight (NLOS) measurements are affected by noise and deviations from idealized light transport, which can degrade reconstruction with conventional light-cone transform (LCT) methods. We propose the Measurement-Adaptive Light-Cone Transform (MALCT), a physics-guided framework that retains the efficient Fourier-domain inversion structure of LCT. {{Within a unified variational formulation, MALCT combines the analytical response with a shared learned response through measurement-conditioned weighting and predicts a measurement-conditioned, frequency-dependent regularization map.}} An attention-enhanced spatio-temporal feature extraction module captures long-range temporal dependencies and local spatial correlations to support reconstruction under low-signal conditions. Experiments on synthetic data and real measurements from different NLOS systems demonstrate improved reconstruction quality. Controlled evaluations further assess robustness to temporal-response broadening and reduced acquisition time. MALCT also preserves scene structures with spatial sampling grids down to $32\times32$, supporting its potential for NLOS imaging under limited acquisition budgets.