# Shoulders of Giants: Ultimate

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

- Steam appid: 2283880
- Developer: Moving Pieces Interactive
- 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: 3.5k · Est. lifetime net revenue: $20.6k
- Review sentiment: 84% positive across 128 reviews (110 from Steam purchases)
- Review velocity: 2.2 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 2 months ago
- Studio active elsewhere (2 titles tracked), so this one may welcome a partner
- Last build shipped 21 months ago

## 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 (17 months)

79, 6, 2, 2, 3, 1, 2, 2, 3, 1, 2, 3, 4, 1, 2, 1, 2

## 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

- russian: 5% (game NOT localized in this language)
- spanish: 2% (game NOT localized in this language)
- schinese: 2%
- brazilian: 5%
- french: 5%
- german: 3%
- english: 78%
- koreana: 1% (game NOT localized in this language)

## 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/2283880
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.