# Little Nightmares VR: Altered Echoes

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

- Steam appid: 2482940
- Developer: ICONIK
- Publisher: Bandai Namco Entertainment 
- Released: 2026 · Genre: Action · List price: $29.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $8.0k to $12.0k per month (mid $10.0k)
- Opportunity score: $10.0k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 5.1k · Est. lifetime net revenue: $51.2k
- Review sentiment: 82% positive across 182 reviews (159 from Steam purchases)
- Review velocity: 39.8 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 3 months ago
- Last build shipped 3 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $18.1k |
| After VAT / sales tax (-13% blended) | $15.8k |
| After refunds (-9.5% median) | $14.3k |
| Net to developer (after Steam 30%) | $10.0k |

## Monthly review counts, oldest to newest (4 months)

121, 23, 7, 8

## Markets by review language

- schinese: 1%
- brazilian: 1%
- russian: 13%
- japanese: 3%
- french: 3%
- german: 1%
- english: 71%
- koreana: 4%
- spanish: 2%

## 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/2482940
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.