# The Assistant Season 2

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

- Steam appid: 2994260
- Developer: Backhole
- Released: 2024 · Genre: Adventure · List price: $9.99
- Deal grade: B (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $214 to $321 per month (mid $268)
- Opportunity score: $509/month at x1.90 dormancy multiplier
- Est. lifetime owners: 5.3k · Est. lifetime net revenue: $15.4k
- Review sentiment: 86% positive across 169 reviews (165 from Steam purchases)
- Review velocity: 3.7 reviews/month (6-month average)

## Why it's flagged

- No developer announcement on record, ever
- Studio quiet across its whole catalog
- Last build shipped 24 months ago
- Store page localized in only 2 language(s)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $486 |
| After VAT / sales tax (-13% blended) | $423 |
| After refunds (-9.5% median) | $383 |
| Net to developer (after Steam 30%) | $268 |

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

27, 19, 18, 14, 10, 6, 8, 8, 6, 5, 7, 4, 2, 2, 5, 3, 6, 6, 2, 2, 3, 3

## Estimated acquisition range

$6.4k to $12.8k (2-4x the trailing net annuity of $3.2k/year). Same error range applies.

## Markets by review language

- russian: 4% (game NOT localized in this language)
- spanish: 11%
- schinese: 4% (game NOT localized in this language)
- brazilian: 3% (game NOT localized in this language)
- french: 2% (game NOT localized in this language)
- german: 3% (game NOT localized in this language)
- english: 71%
- koreana: 2% (game NOT localized in this language)

Localization gap: 18% of measured reviews are written in languages the game does not support (top: schinese). Localizing is likely immediate market expansion.

## 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/2994260
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.