# Cthulhu: The Cosmic Abyss

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

- Steam appid: 2760560
- Developer: Big Bad Wolf
- Publisher: Nacon
- Released: 2026 · Genre: Adventure · List price: $39.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $16.6k to $24.9k per month (mid $20.8k)
- Opportunity score: $20.8k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 7.9k · Est. lifetime net revenue: $106.4k
- Review sentiment: 58% positive across 351 reviews (248 from Steam purchases)
- Review velocity: 62.0 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 3 months ago
- Studio active elsewhere (2 titles tracked), so this one may welcome a partner
- Last build shipped 3 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $37.7k |
| After VAT / sales tax (-13% blended) | $32.8k |
| After refunds (-9.5% median) | $29.7k |
| Net to developer (after Steam 30%) | $20.8k |

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

179, 31, 16, 22

## Markets by review language

- brazilian: 3%
- english: 57%
- russian: 24%
- spanish: 1%
- japanese: 0%
- french: 6%
- german: 4%
- koreana: 1%
- schinese: 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/2760560
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.