Short answer
Both are desktop amplifiers, $540 against $499.
The Little Dot MK III SE reaches 100 dB on 567 of the 567 models here, the Schiit Valhalla 3 on 566.
| Specification | Little Dot MK III SE | Schiit Valhalla 3 |
|---|---|---|
| Power into 32Ω | 2.5 W | 750 mW |
| Power into 150Ω | 1.5 W | 286 mW |
| Power into 300Ω | 800 mW | 250 mW |
| Power into 600Ω | 400 mW | 125 mW |
| Output impedance | not published | 25 Ω |
| Output noise | not published | 6.32 µV |
| Price | $540 | $499 |
| Headphones it reaches 100 dB on out of 567 | 567 | 566 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Load | Little Dot MK III SE | Schiit Valhalla 3 |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Published |
| 600 Ω | Derived | Derived |
Both makers publish a power rating. Little Dot MK III SE publishes at 32 Ω and at 300 Ω; Schiit Valhalla 3 at 32 Ω and at 300 Ω. The other rows are worked out from those.
The two publish at the same loads, which is the one case where the rows of this table can be read straight across.
1 headphone reaches 100 dB on the Little Dot MK III SE but not on the Schiit Valhalla 3 — Symphonium Titan.
566 of the 567 models here reach 100 dB on both.
Headroom is at a 100 dB SPL peak.
The widest gap on the list is the Audeze LCD-2 Classic: Little Dot MK III SE has +34 dB of headroom there against +27 dB. 6 dB is about 4.4 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Little Dot MK III SE because that maker publishes no output noise figure.
| Headphone | Impedance | Needs | Little Dot MK III SE headroom | Schiit Valhalla 3 headroom | Little Dot MK III SE hiss | Schiit Valhalla 3 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +42 dB | +37 dB damping | not published | 30 dB |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +22 dB | +17 dB damping | not published | 10 dB |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +34 dB | +27 dB damping | not published | 9 dB |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +32 dB | +26 dB | not published | 4 dB |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +24 dB | +19 dB damping | not published | 3 dB |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +25 dB | +20 dB | not published | -3 dB |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +21 dB | +16 dB | not published | -7 dB |
| HiFiMAN Susvara | 60 Ω | 50 mW | +16 dB | +10 dB damping | not published | -9 dB |
The Little Dot MK III SE costs $41 more than the Schiit Valhalla 3. Out of the 567 models here, that difference buys 1 more model driven to 100 dB.
Nothing runs the other way: there is no axis here on which the cheaper of the two does better.
Only published figures count here; blank axes are counted separately.
Each in full: Little Dot MK III SE and Schiit Valhalla 3.