# The Son of Art

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

- Steam appid: 3540760
- Developer: Cotton Game
- Released: 2025 · Genre: Adventure · List price: $7.99
- Deal grade: B (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $343 to $514 per month (mid $429)
- Opportunity score: $579/month at x1.35 dormancy multiplier
- Est. lifetime owners: 1.1k · Est. lifetime net revenue: $2.8k
- Review sentiment: 98% positive across 41 reviews (33 from Steam purchases)
- Review velocity: 6.4 reviews/month (6-month average)

## Why it's flagged

- Developer silent for 18 months
- Studio active elsewhere (15 titles tracked), so this one may welcome a partner
- Last build shipped 1 months ago

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $778 |
| After VAT / sales tax (-13% blended) | $677 |
| After refunds (-9.5% median) | $613 |
| Net to developer (after Steam 30%) | $429 |

## Monthly review counts, oldest to newest (5 months)

20, 5, 2, 3, 2

## Estimated acquisition range

$10.3k to $20.6k (2-4x the trailing net annuity of $5.1k/year). Same error range applies.

## Markets by review language

- koreana: 6%
- russian: 3%
- schinese: 67%
- english: 24%

## 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/3540760
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.