At the heart of the performance gap is raw compute throughput. The Gigabyte RTX 5060 OC Low Profile posts 19.29 TFLOPS of floating-point performance against the AMD RX 7400's 16.49 TFLOPS — a roughly 17% lead that reflects both its significantly higher clock speeds and, more decisively, its 3,840 shading units versus just 1,792 on the RX 7400. More shading units translate directly into greater parallelism, meaning the RTX 5060 can process more rendering workloads simultaneously, which matters in compute-heavy scenes and modern shader-intensive titles.
The one area where the RX 7400 surprisingly pulls ahead is pixel fill rate: its 64 ROPs push 147.2 GPixel/s, compared to only 48 ROPs and 120.6 GPixel/s on the RTX 5060. In practice, ROPs govern how quickly a GPU can write finished pixels to the framebuffer, so the RX 7400 has a structural advantage in high-resolution, high-framerate scenarios where pixel output — not raw compute — is the bottleneck. However, the RTX 5060 counters with a higher texture rate (301.4 vs. 257.6 GTexels/s), meaning it handles texture sampling faster, which is typically the more frequent bottleneck in real game workloads.
Overall, the RTX 5060 OC Low Profile holds a clear performance edge in this group. Its dominant shading unit count, superior TFLOPS, and faster texture throughput outweigh the RX 7400's ROP advantage in most practical scenarios. The RX 7400's pixel-rate lead is notable but represents a narrower real-world benefit compared to the compute and texture advantages the RTX 5060 brings to the table. Both cards support Double Precision Floating Point, so neither has an exclusive edge there.