# The Perfect Pencil

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

- Steam appid: 1858810
- Developer: Studio Cima
- Released: 2026 · Genre: Action · List price: $24.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $2.2k to $3.3k per month (mid $2.8k)
- Opportunity score: $2.8k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 2.2k · Est. lifetime net revenue: $18.2k
- Review sentiment: 75% positive across 88 reviews (68 from Steam purchases)
- Review velocity: 13.2 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 5 months ago
- Last build shipped 5 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $5.0k |
| After VAT / sales tax (-13% blended) | $4.4k |
| After refunds (-9.5% median) | $4.0k |
| Net to developer (after Steam 30%) | $2.8k |

## Monthly review counts, oldest to newest (5 months)

33, 13, 11, 5, 4

## Markets by review language

- schinese: 27%
- english: 58%
- koreana: 2%
- russian: 9%
- japanese: 4%

## 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/1858810
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.