# Two Falls (Nishu Takuatshina)

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

- Steam appid: 1671740
- Developer: Unreliable Narrators
- Released: 2024 · Genre: Action · List price: $19.99
- Deal grade: B (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $253 to $380 per month (mid $317)
- Opportunity score: $411/month at x1.30 dormancy multiplier
- Est. lifetime owners: 4.8k · Est. lifetime net revenue: $28.0k
- Review sentiment: 91% positive across 199 reviews (150 from Steam purchases)
- Review velocity: 2.2 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 6 months ago
- Studio active elsewhere (2 titles tracked), so this one may welcome a partner
- Last build shipped 22 months ago
- Store page localized in only 2 language(s)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $575 |
| After VAT / sales tax (-13% blended) | $500 |
| After refunds (-9.5% median) | $452 |
| Net to developer (after Steam 30%) | $317 |

## Monthly review counts, oldest to newest (20 months)

81, 18, 10, 5, 4, 2, 7, 3, 3, 0, 0, 2, 3, 6, 1, 3, 0, 1, 3, 5

## Estimated acquisition range

$7.6k to $15.2k (2-4x the trailing net annuity of $3.8k/year). Same error range applies.

## Markets by review language

- french: 22% (game NOT localized in this language)
- german: 1% (game NOT localized in this language)
- english: 72%
- russian: 4% (game NOT localized in this language)
- spanish: 1% (game NOT localized in this language)

Localization gap: 28% of measured reviews are written in languages the game does not support (top: french). Localizing is likely immediate market expansion.

## 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/1671740
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.