# The Greatest Penguin Heist of All Time

> ResidualPlay case file: an overlooked Steam game still earning residual revenue. Estimates carry a ±30-50% error range per title.

- Steam appid: 1451480
- Developer: That Fish
- Released: 2026 · Genre: Action · List price: $14.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $1.6k to $2.5k per month (mid $2.1k)
- Opportunity score: $2.1k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 75.5k · Est. lifetime net revenue: $379.3k
- Review sentiment: 89% positive across 2925 reviews (2358 from Steam purchases)
- Review velocity: 16.3 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 1 months ago
- Last build shipped 2 months ago
- Store page localized in only 1 language(s)

## Where a gross dollar goes (monthly, at current velocity)

| Stage | USD/month |
|---|---|
| Gross storefront sales | $3.7k |
| After VAT / sales tax (-13% blended) | $3.2k |
| After refunds (-9.5% median) | $2.9k |
| Net to developer (after Steam 30%) | $2.1k |

## Monthly review counts, oldest to newest (24 months)

23, 18, 34, 41, 44, 27, 56, 26, 27, 7, 22, 15, 14, 15, 16, 7, 15, 17, 18, 11, 8, 9, 29, 23

## Methodology

Units are estimated from Steam-purchase reviews times a release-cohort multiplier (Boxleiter method, 20-75x by year). Revenue uses an effective price (lifetime discounts and regional pricing) and nets out VAT (~13%), refunds (~9.5%) and Steam's 30% cut: roughly 55% of gross reaches the developer.

Source: https://residualplay.com/game/1451480
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.