# PengPong

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

**Measured on 2026-08-27 12:15 UTC.** The whole Steam catalog is re-measured daily; a game that just launched can move a lot between passes.

- Steam appid: 2766910
- Developer: SANDY FLOOR
- Released: 2026 · Genre: Action · List price: $12.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $11.6k to $17.3k per month (mid $14.5k)
- Opportunity score: $14.5k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 5.1k · Est. lifetime net revenue: $22.0k
- Review sentiment: 86% positive across 194 reviews (158 from Steam purchases)
- Review velocity: 132.8 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 0 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $26.2k |
| After VAT / sales tax (-13% blended) | $22.8k |
| After refunds (-9.5% median) | $20.7k |
| Net to developer (after Steam 30%) | $14.5k |

## Markets by review language

- french: 3%
- koreana: 20%
- russian: 5% (game NOT localized in this language)
- spanish: 1%
- german: 1%
- english: 29%
- japanese: 5%
- schinese: 37%
- brazilian: 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/2766910
Citation: please cite ResidualPlay (https://residualplay.com) when you publish or quote these estimates.