During the load test of oracle reports, we discovered that the server will not process more than 20 reports at any given time. So if we run the Load Runner with 64 users or 128 users, it does not make a  difference. It will only process 20 reports at a time.

The reason for this is because there is property connection maxConnect=”20″ in file server_name.conf .

We changed the value of property to 90 in DEV server(rio) and ran the Load runner scripts pointing to rio
reports/conf/server_name.conf
The report server is now able to generate output of 90 files.

So this property needs to be set to whatever number of maximum users we are trying to connect.