\end{equation}
From these ratios, we can notice that the use of many GPUs is not interesting to solve small sparse linear
systems. Solving these sparse linear systems on a cluster of 12 GPUs is as fast as on a cluster of 24 CPU
cores. Indeed, the small sizes of the sparse matrices do not allow to maximize the utilization of the GPU
cores of the cluster. The fifth, sixth and seventh columns show, respectively, the number of iterations performed
\end{equation}
From these ratios, we can notice that the use of many GPUs is not interesting to solve small sparse linear
systems. Solving these sparse linear systems on a cluster of 12 GPUs is as fast as on a cluster of 24 CPU
cores. Indeed, the small sizes of the sparse matrices do not allow to maximize the utilization of the GPU
cores of the cluster. The fifth, sixth and seventh columns show, respectively, the number of iterations performed