# ILA: A Frosty Glide

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

- Steam appid: 1560160
- Developer: Magic Rain Studios
- Publisher: First Break Labs
- Released: 2025 · Genre: Action · List price: $14.99
- Deal grade: D (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $318 to $478 per month (mid $398)
- Opportunity score: $398/month at x1.00 dormancy multiplier
- Est. lifetime owners: 2.2k · Est. lifetime net revenue: $11.1k
- Review sentiment: 96% positive across 166 reviews (69 from Steam purchases)
- Review velocity: 3.2 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 0 months ago
- Last build shipped 2 months ago
- 58% of reviews come from key activations (excluded from revenue estimates)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $722 |
| After VAT / sales tax (-13% blended) | $628 |
| After refunds (-9.5% median) | $569 |
| Net to developer (after Steam 30%) | $398 |

## Monthly review counts, oldest to newest (10 months)

24, 7, 4, 13, 4, 2, 4, 1, 5, 3

## Markets by review language

- koreana: 2%
- spanish: 3%
- japanese: 3%
- schinese: 18%
- brazilian: 2%
- french: 8%
- english: 65%

## 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/1560160
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.