# Emi - Christmas Special

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

**Measured on 2026-08-30 04:21 UTC.** The whole Steam catalog is re-measured daily; a game that just launched can move a lot between passes.

- Steam appid: 2700910
- Developer: CellStudios
- Released: 2024 · Genre: Casual · List price: $1.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $23 to $35 per month (mid $29)
- Opportunity score: $64/month at x2.20 dormancy multiplier
- Est. lifetime owners: 2.1k · Est. lifetime net revenue: $1.2k
- Review sentiment: 92% positive across 52 reviews (52 from Steam purchases)
- Review velocity: 2.0 reviews/month (6-month average)

## Why it's flagged

- No developer announcement on record, ever
- Studio active elsewhere (5 titles tracked), so this one may welcome a partner
- Last build shipped 32 months ago
- Store page localized in only 1 language(s)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $53 |
| After VAT / sales tax (-13% blended) | $46 |
| After refunds (-9.5% median) | $42 |
| Net to developer (after Steam 30%) | $29 |

## Monthly review counts, oldest to newest (20 months)

12, 2, 5, 2, 2, 1, 2, 2, 5, 1, 1, 1, 2, 1, 2, 2, 1, 2, 1, 3

## Methodology

Units are estimated from Steam-purchase reviews times a release-cohort multiplier, 40-75x by year. Cohorts from 2020 on are calibrated against 182 sales milestones announced by developers; older ones follow the published Boxleiter tables. 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/2700910
Citation: please cite ResidualPlay (https://residualplay.com) when you publish or quote these estimates.