# 近畿霊務局 - Kinki Spiritual Affairs Bureau

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

- Steam appid: 2956820
- Developer: Noto Muteki
- Released: 2024 · Genre: Action · List price: $9.99
- Deal grade: B (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $2.2k to $3.3k per month (mid $2.7k)
- Opportunity score: $4.5k/month at x1.65 dormancy multiplier
- Est. lifetime owners: 88.3k · Est. lifetime net revenue: $257.8k
- Review sentiment: 93% positive across 2872 reviews (2759 from Steam purchases)
- Review velocity: 37.2 reviews/month (6-month average)

## Why it's flagged

- Developer silent for 20 months
- Studio quiet across its whole catalog
- Last build shipped 20 months ago
- Last discounted 1 months ago, 4 sales in the last 12 months

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $4.9k |
| After VAT / sales tax (-13% blended) | $4.3k |
| After refunds (-9.5% median) | $3.9k |
| Net to developer (after Steam 30%) | $2.7k |

## Monthly review counts, oldest to newest (22 months)

768, 405, 329, 196, 150, 148, 58, 55, 67, 87, 60, 48, 83, 21, 46, 64, 29, 57, 19, 31, 46, 41

## Missed seasonal-sale revenue (modeled)

Skipped 5 Steam seasonal sale window(s) in the last 22 months. Running a -50% discount in those windows is modeled at +$27.5k net in total, assuming a unit uplift of x3.0 (industry-typical for old catalog titles). Same ±30-50% error range applies.

## Estimated acquisition range

$65.1k to $130.2k (2-4x the trailing net annuity of $32.6k/year). Same error range applies.

## Markets by review language

- japanese: 24%
- schinese: 49%
- french: 0% (game NOT localized in this language)
- german: 0% (game NOT localized in this language)
- english: 12%
- koreana: 13%
- russian: 0% (game NOT localized in this language)
- spanish: 0% (game NOT localized in this language)

## Analyst notes (AI-assisted)

A short, character-driven action game about Japanese spiritual bureaucrats that blends tonal whiplash, melee combat, and surprisingly sharp writing.

Kinki Spiritual Affairs Bureau earned $258k lifetime on minimal marketing and is still generating $2.7k/mo with 92.6% positive reviews, despite 20+ months of developer silence. The core appeal is strong, players consistently praise sharp narrative, character work, and tonal audacity, but janky melee and limited scope (3-4h playtime) have capped mainstream reach. A revival partner could expand length, smooth combat, and localize Russian (0.5% gap) and secondary markets; a publisher could test a sequel or IP extension if the studio returns or transfers rights.

- Most realistic play: revival
- Risk (tech): Combat mechanics are cited as janky by multiple players; any revival must address action feel or risk alienating the core audience that overlooks flaws for story.
- Risk (other): Developer has posted no updates in 20 months and appears to be a solo or minimal team; revival depends on studio re-engagement or IP transfer.
- Risk (market): Mainstream appeal is low (grade B, velocity down 89% over 24 months); growth is unlikely without significant scope expansion or cross-media adaptation.

What players are asking for:
- Longer campaign (players finish in 3-4h and want more content)
- Refined melee combat (janky feel is tolerated but acknowledged as a friction point)
- Sequel or spin-off (strong character/world attachment suggests franchise potential)
- Russian localization (6 reviews in Russian, 0.5% loc gap)

Suggested first moves:
1. Contact Noto Muteki to determine IP availability and developer status; a brief call will clarify whether a revival, sequel, or license acquisition is feasible.
2. Commission a short narrative/IP audit: map character relationships, lore, and franchise angles (spiritual bureaucracy has comedy and drama legs); test localization ROI for Russian, German, and Chinese.
3. Run a 14-day publisher-backed discount campaign (current max 28%) paired with social sampling to isolate tonal resonance (character-driven action; narrative surprise) and measure if velocity, reviews-per-month, and opportunity_usd can recover from the 24-month decline.

Generated 2026-08-20 from public signals and player reviews. Directional, not diligence.

## 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/2956820
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.