GPU Server ROI Calculator: Model the Full 8 Years, Not Just Year One

Most GPU server ROI math is “monthly rent × 12 × years − purchase price”. That misses rent decay, taxes, rising maintenance and financing costs — the four items that decide whether a leasing project actually makes money. Our calculator runs a year-by-year financial model; this page explains the base case.

Base case (single unit, model assumptions)

Assumptions: server ¥2.70M + networking ¥0.50M (tax-inclusive), 90% finance lease, rent ¥85k/month flat for years 1–5, then rent factors of 0.85 / 0.75 / 0.70 in years 6–8. Rack fee ¥10k/month; maintenance starts at 1.5% of purchase price and rises 0.5pp per year; financing cost 4% p.a. on the declining principal with 20% of principal repaid yearly for 5 years; input VAT credited forward year by year; corporate income tax 15% with loss carryforward.

What to look at

• Payback is when cumulative net cash flow turns positive — not total investment divided by annual rent.
• Equity ROE (≈65% average) is amplified by the 90% lease. Always check it against project IRR and the “cash flow after principal repayment” row.
• Rent is the swing factor: at −20% rent, IRR falls to ≈3.7%; at −30%, cumulative cash flow turns negative within the 8-year horizon.

Figures are model outputs under stated assumptions, in CNY; the calculator also displays USD at a fixed 7.2 rate. Replace every input with your own quotes before making any decision.