# Last Whisper

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

- Steam appid: 2172320
- Developer: 12Studio
- Released: 2024 · Genre: Action · List price: $2.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $55 to $83 per month (mid $69)
- Opportunity score: $90/month at x1.30 dormancy multiplier
- Est. lifetime owners: 3.7k · Est. lifetime net revenue: $3.2k
- Review sentiment: 67% positive across 192 reviews (116 from Steam purchases)
- Review velocity: 3.2 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 8 months ago
- Last build shipped 20 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $126 |
| After VAT / sales tax (-13% blended) | $109 |
| After refunds (-9.5% median) | $99 |
| Net to developer (after Steam 30%) | $69 |

## Monthly review counts, oldest to newest (18 months)

50, 15, 7, 3, 4, 6, 5, 1, 2, 0, 4, 6, 1, 9, 3, 1, 4, 1

## 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/2172320
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.