# The Hundred Line -Last Defense Academy-

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

- Steam appid: 3014080
- Developer: Too Kyo Games
- Publisher: Aniplex Inc.
- Released: 2025 · Genre: Adventure · List price: $59.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $34.7k to $52.0k per month (mid $43.3k)
- Opportunity score: $43.3k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 218.8k · Est. lifetime net revenue: $4.4M
- Review sentiment: 88% positive across 8626 reviews (6839 from Steam purchases)
- Review velocity: 86.2 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 1 months ago
- Last build shipped 3 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $78.7k |
| After VAT / sales tax (-13% blended) | $68.4k |
| After refunds (-9.5% median) | $61.9k |
| Net to developer (after Steam 30%) | $43.3k |

## Monthly review counts, oldest to newest (16 months)

1133, 3161, 582, 414, 249, 159, 168, 297, 124, 197, 99, 80, 109, 98, 62, 69

## Markets by review language

- brazilian: 1% (game NOT localized in this language)
- french: 1% (game NOT localized in this language)
- russian: 1% (game NOT localized in this language)
- japanese: 6%
- german: 1% (game NOT localized in this language)
- english: 55%
- koreana: 1% (game NOT localized in this language)
- spanish: 1% (game NOT localized in this language)
- schinese: 33%

## 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/3014080
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.