# Who's Next?

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

- Steam appid: 2891940
- Developer: HellAssociation
- Released: 2026 · Genre: Casual · List price: $4.99
- Deal grade: D (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $134 to $201 per month (mid $167)
- Opportunity score: $167/month at x1.00 dormancy multiplier
- Est. lifetime owners: 3.9k · Est. lifetime net revenue: $6.6k
- Review sentiment: 89% positive across 149 reviews (123 from Steam purchases)
- Review velocity: 4.0 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 6 months ago
- Last build shipped 6 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $304 |
| After VAT / sales tax (-13% blended) | $264 |
| After refunds (-9.5% median) | $239 |
| Net to developer (after Steam 30%) | $167 |

## Monthly review counts, oldest to newest (17 months)

10, 30, 16, 21, 3, 9, 5, 2, 7, 1, 1, 1, 16, 2, 1, 2, 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/2891940
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.