Am I gpu or cpu heavy ?

Well there you go, SSR is extremely heavy in VR and doesn’t even work that well (shiny stuff at the edge of your vision will have distracting artifacts). You definitely want to play with scalability settings, especially shadow quality and post processes, like disabling SSR, DoF, and maybe AO if you don’t absolutely need it (baked and stationary lights with no dynamic shadow are quite fast). Also don’t render a lot of transparency or masked materials, because that will cause too much overdraw and also tank your framerate. Basically anything that does stuff for every pixel on the screen is much more expensive in VR, so you have to pick and choose what you can get away with. The shader complexity and quad overdraw visualizations will give you a rough idea of how much what you’re drawing is really costing you in performance.