The gaming hardware industry is believed to be positively influenced by the pandemic, the demand for valuation of those enterprises has also increased. This paper aims to give an assessment and valuation of Razer Inc. while also studying how the company and the whole gaming hardware industry have performed over years. The market value of Razer Inc. is calculated by the discounted cash flow model. The second section discusses the business trend of the whole gaming hardware industry while the third studies several business indexes and shows how the company has performed during the pandemic period, from 2019 to the end of the first interim of 2021. The last section discusses the DCF model in detail. The capital asset pricing model is also used when estimating the weighted average cost of capital. Based on the model, the estimated market capitalization of Razer by the end of 2020 is $3.196 billion.