THE CRUNCH
Omer Develioğlu, co-founder of Northend Games, has shared a candid breakdown of what his studio actually earned from two Steam titles. Northend Tower Defense and Deepstone Rift (Early Access) sold 135,000 units over five years, generating $560,000 in gross income. After refunds, platform fees, taxes and a publisher's cut, $146,000 remained to be split two ways, leaving Develioğlu with roughly $15,000 a year.
The largest single dent came from refunds. Develioğlu says 53.3% of sales came from China, where customers are, in his words, very demanding, and the refund rate ran at 22%, which he describes as well above the standard 10 to 15%. That removed $134,000 before anything else was paid.
Steam's 30% fee, which only drops for titles earning over $10 million, took another $127,000. US withholding taxes claimed 5%, even though Thailand, where Develioğlu lives, has a double taxation agreement with the US. An Asian publisher that handled PR, distribution and marketing across China, Japan and South Korea took $115,000, and Thai taxes removed $26,000 more.
The upshot is that $73,000 each reached the two founders' pockets over five years. Develioğlu notes that even this modest sum exceeds Thailand's average wage of around $5,280 a year, letting him make games full time, though he still drives a 2012 Mazda rather than a supercar.


