 On the GP104 chip an SM consists of 128 single-precision ALUs ("CUDA cores"), on the GP100 of 64 single-precision ALUs.Due to different organization of the chips, like number of double precision ALUs, the theoretical double precision performance of the GP100 is half of the theoretical one for single precision; the ratio is 1/32 for the GP104 chip.The theoretical single-precision processing power of a Pascal GPU in GFLOPS is computed as 2 X (operations per FMA instruction per CUDA core per cycle) × number of CUDA cores × core clock speed (in GHz).