# The Last Gift

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

- Steam appid: 4232680
- Developer: AIO_Games
- Released: 2025 · Genre: Indie · List price: $3.99
- Deal grade: B (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $214 to $321 per month (mid $268)
- Opportunity score: $428/month at x1.60 dormancy multiplier
- Est. lifetime owners: 1.3k · Est. lifetime net revenue: $1.7k
- Review sentiment: 85% positive across 41 reviews (40 from Steam purchases)
- Review velocity: 8.0 reviews/month (6-month average)

## Why it's flagged

- No developer announcement on record, ever
- Last build shipped 8 months ago
- Store page localized in only 2 language(s)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $486 |
| After VAT / sales tax (-13% blended) | $423 |
| After refunds (-9.5% median) | $382 |
| Net to developer (after Steam 30%) | $268 |

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

25, 10, 1, 3, 1

## Estimated acquisition range

$6.4k to $12.8k (2-4x the trailing net annuity of $3.2k/year). Same error range applies.

## Markets by review language

- english: 53%
- koreana: 12% (game NOT localized in this language)
- russian: 35%

Localization gap: 12% of measured reviews are written in languages the game does not support (top: koreana). Localizing is likely immediate market expansion.

## 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/4232680
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.