# The Cemetery Shift | 墓地の夜勤

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

- Steam appid: 4255740
- Developer: KIKI
- Publisher: KM Studios
- Released: 2026 · Genre: Adventure · List price: $4.99
- Deal grade: B (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $312 to $469 per month (mid $390)
- Opportunity score: $586/month at x1.50 dormancy multiplier
- Est. lifetime owners: 1.8k · Est. lifetime net revenue: $3.0k
- Review sentiment: 80% positive across 64 reviews (56 from Steam purchases)
- Review velocity: 9.3 reviews/month (6-month average)

## Why it's flagged

- Developer active, last post 7 months ago
- Last build shipped 7 months ago
- No Steam discount in 4.0 years (deepest tracked: -0%)

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

| Stage | USD/month |
|---|---|
| Gross storefront sales | $709 |
| After VAT / sales tax (-13% blended) | $617 |
| After refunds (-9.5% median) | $558 |
| Net to developer (after Steam 30%) | $390 |

## Monthly review counts, oldest to newest (6 months)

32, 14, 4, 2, 3, 1

## Missed seasonal-sale revenue (modeled)

Skipped 3 Steam seasonal sale window(s) in the last 6 months. Running a -50% discount in those windows is modeled at +$376 net in total, assuming a unit uplift of x3.0 (industry-typical for old catalog titles). Same ±30-50% error range applies.

## Estimated acquisition range

$9.4k to $18.7k (2-4x the trailing net annuity of $4.7k/year). Same error range applies.

## Markets by review language

- schinese: 12%
- brazilian: 2%
- german: 4%
- english: 41%
- koreana: 27%
- russian: 2%
- spanish: 6%
- japanese: 6%

## 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/4255740
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.