# Towers of Scale

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

- Steam appid: 3962750
- Developer: Makiki
- Released: 2026 · Genre: Indie · List price: $9.99
- Deal grade: D (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $514 to $770 per month (mid $642)
- Opportunity score: $642/month at x1.00 dormancy multiplier
- Est. lifetime owners: 832 · Est. lifetime net revenue: $2.8k
- Review sentiment: 100% positive across 26 reviews (26 from Steam purchases)
- Review velocity: 7.7 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 0 months ago
- Last build shipped 0 months ago
- Store page localized in only 1 language(s)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $1.2k |
| After VAT / sales tax (-13% blended) | $1.0k |
| After refunds (-9.5% median) | $918 |
| Net to developer (after Steam 30%) | $642 |

## Monthly review counts, oldest to newest (3 months)

13, 9, 1

## Markets by review language

- english: 100%

## 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/3962750
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.