It's a seven-year-old chap and his hit YouTube toy review channel.
Since launching his main channel in 2015, Ryan has amassed more than 17m followers and almost 26bn views.
While most kids Ryan's age would be playing with toys and legos, his parents saw a potential and launched a YouTube channel featuring the young star.
According to Forbes, all but $1.36m of the $29.9m earned by Ryan's channel comes from advertising shown before his videos, with the remainder earned from sponsored posts. In total, the top 10 grossed $180.5 million (about Rs. 1,270.26 crore) by Forbes' calculations, which is up 42 percent from past year.
Ryan, from Ryan ToysReview, made the hefty sum between June 2017 and June 2018. The video featured Ryan opening and reviewing a box containing more than 100 toys from Pixar's Cars series. It is "the result not only of how few deals Ryan (or his family) chooses to accept, but also the fact that his pint-sized demographic isn't exactly all that flush".
The pint-sized mogul, who now has his own range of toys at United States store Walmart, has doubled his earnings in last the 12 months to June.
However, Jake Paul still managed to have a good year, earning a career-best $21.5 million, capturing the #2 spot by beating out DudePerfect by $1.5 million.
As a minor, 15 per cent of his earnings are funnelled to what's called a Coogan account. The revenue goes up every time views go up and his videos often average around 10 million views for a 10-30 minute footage.
Markiplier beat out Canadian gamer Evan Fong, of Vanoss Gaming, by a half-million, earning $17.5 million and $17 million, respectively.
All earnings estimates are calculated from June 1, 2017 through June 1, 2018.