# Underboard

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

- Steam appid: 2376610
- Developer: Headless
- Publisher: 2 Left Thumbs
- Released: 2026 · Genre: RPG · List price: $14.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $2.8k to $4.3k per month (mid $3.6k)
- Opportunity score: $3.6k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 5.5k · Est. lifetime net revenue: $27.8k
- Review sentiment: 76% positive across 186 reviews (173 from Steam purchases)
- Review velocity: 28.3 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 0 months ago
- Last build shipped 0 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $6.5k |
| After VAT / sales tax (-13% blended) | $5.6k |
| After refunds (-9.5% median) | $5.1k |
| Net to developer (after Steam 30%) | $3.6k |

## Monthly review counts, oldest to newest (6 months)

149, 5, 12, 2, 1, 1

## Markets by review language

- english: 48%
- russian: 4%
- japanese: 4%
- brazilian: 2% (game NOT localized in this language)
- koreana: 5%
- spanish: 2%
- schinese: 32%
- french: 1% (game NOT localized in this language)
- german: 3%

## 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/2376610
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.