# S.E.M.I. – Side Effects May Include...

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

- Steam appid: 3957560
- Developer: Two Horn Unicorn
- Released: 2026 · Genre: Action · List price: $7.99
- Deal grade: D (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $205 to $308 per month (mid $257)
- Opportunity score: $257/month at x1.00 dormancy multiplier
- Est. lifetime owners: 1.5k · Est. lifetime net revenue: $4.0k
- Review sentiment: 86% positive across 112 reviews (47 from Steam purchases)
- Review velocity: 3.8 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 6 months ago
- Last build shipped 7 months ago
- 58% of reviews come from key activations (excluded from revenue estimates)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $466 |
| After VAT / sales tax (-13% blended) | $406 |
| After refunds (-9.5% median) | $367 |
| Net to developer (after Steam 30%) | $257 |

## Monthly review counts, oldest to newest (7 months)

24, 7, 11, 2, 3, 0, 0

## 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/3957560
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.