# Lewd Island

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

- Steam appid: 3787620
- Developer: Late Night Studios
- Released: 2026 · Genre: Indie · List price: $11.99
- Deal grade: C (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $905 to $1.4k per month (mid $1.1k)
- Opportunity score: $1.1k/month at x1.00 dormancy multiplier
- Est. lifetime owners: 1.3k · Est. lifetime net revenue: $5.4k
- Review sentiment: 83% positive across 52 reviews (42 from Steam purchases)
- Review velocity: 11.2 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 4 months ago
- Studio active elsewhere (5 titles tracked), so this one may welcome a partner
- Last build shipped 7 months ago
- Last discounted 1 months ago, 7 sales in the last 12 months

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $2.1k |
| After VAT / sales tax (-13% blended) | $1.8k |
| After refunds (-9.5% median) | $1.6k |
| Net to developer (after Steam 30%) | $1.1k |

## Monthly review counts, oldest to newest (4 months)

38, 3, 1, 3

## Markets by review language

- spanish: 2%
- french: 2%
- german: 2%
- english: 86%
- russian: 7%

## 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/3787620
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.