Both are desktop amplifiers, $350 against $349. This page puts them side by side on the only three things a maker can be held to — power, output impedance and noise — and then asks the question that actually matters: which headphones do they treat differently?
The Lake People G103-S Mk II reaches 100 dB on 566 of the 567 models here, the Schiit Valhalla 2 on 561.
| Specification | Lake People G103-S Mk II | Schiit Valhalla 2 |
|---|---|---|
| Power into 32Ω | 1.0 W | 115 mW |
| Power into 150Ω | 804 mW | 426 mW |
| Power into 300Ω | 580 mW | 800 mW |
| Power into 600Ω | 340 mW | 450 mW |
| Output impedance | 0.1 Ω | 14.0 Ω |
| Output noise | 6.15 µV | not published |
| Price | $350 | $349 |
| Headphones it reaches 100 dB on out of 567 | 566 | 561 |
A figure marked not published is missing from the maker’s own material, which is not the same as being good or bad. Where one of these two publishes a number and the other does not, the comparison on that axis cannot be made at all — and saying so is more useful than guessing.
| Load | Lake People G103-S Mk II | Schiit Valhalla 2 |
|---|---|---|
| 32 Ω | Published | Derived |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Published |
| 600 Ω | Published | Published |
Both makers publish a power rating, which is less common than the table above makes it look: of the 280 sources here, 209 publish a figure at at least one load and only 2 publish one at all four. Lake People G103-S Mk II publishes at 32 Ω, at 300 Ω and at 600 Ω; Schiit Valhalla 2 at 300 Ω and at 600 Ω. Every other row is worked out from those — between two published loads, or beyond them holding voltage constant, which understates rather than flatters.
So the two columns are not equally firm row by row: at 32 Ω only the Lake People G103-S Mk II figure is the maker’s own. On those rows the derived number is the one to doubt first.
What each of these labels means, and why a derived figure is still worth printing, is set out in how this data was built.
5 headphones reach 100 dB on the Lake People G103-S Mk II but not on the Schiit Valhalla 2 — Moondrop COSMO, Moondrop PARA, Symphonium Crimson, 2 more.
522 headphones are left alone by the Lake People G103-S Mk II under the one-eighth rule but coloured by the Schiit Valhalla 2 (64 Audio Aspire 1, 64 Audio Fourte, 64 Audio Nio, 519 more).
561 of the 567 models here reach 100 dB on both. That is a power count and nothing more; whether either source suits a given headphone also depends on the two lines above.
The counts above say how many models the two treat differently. This says by how much. The same 8 headphones appear on every page of this kind, ordered from the easiest to drive to the hardest, so a row can be read across pages as well as across columns. Headroom is at a 100 dB SPL peak.
The widest gap on the list is the Shure SE846: Lake People G103-S Mk II has +38 dB of headroom there against +29 dB. 9 dB is about 8.7 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Schiit Valhalla 2 because that maker publishes no output noise figure. That is a gap in the specification, not a quiet amplifier, and it is left blank here rather than filled with a plausible number.
| Headphone | Impedance | Needs | Lake People G103-S Mk II headroom | Schiit Valhalla 2 headroom | Lake People G103-S Mk II hiss | Schiit Valhalla 2 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +38 dB | +29 dB damping | 30 dB | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +18 dB | +9 dB damping | 10 dB | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +32 dB | +25 dB damping | 8 dB | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +30 dB | +30 dB | 4 dB | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +20 dB | +11 dB damping | 3 dB | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +24 dB | +25 dB | -3 dB | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +19 dB | +21 dB | -7 dB | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +14 dB | +6 dB damping | -9 dB | not published |
The Lake People G103-S Mk II costs $1 more than the Schiit Valhalla 2. Out of the 567 models here, that difference buys 5 more models driven to 100 dB and 522 more models left alone under the one-eighth rule.
Nothing runs the other way: there is no axis here on which the cheaper of the two does better.
Everything in this paragraph counts only figures the two makers published. An advantage on an axis one of them leaves blank cannot be counted, and is not counted — how often that happens is its own page.
Each has a page of its own with every power figure traced to what the maker published and a full headphone list: Lake People G103-S Mk II and Schiit Valhalla 2. Or put either against your own headphones in the source comparison tool.