Creating a company is the administrivia aspect, determining how to make money (and a profit) separates a hobby from a business.
The single largest business risk you face is whether a market exists for your product. Before you finish coding and graphic design, you should determine how you are going to sell your product by talking to prospects. Perhaps you have overlooked a feature or two that you will need to add. Or you may discover that you can cut your initial feature list by 1/2 to 2/3 (you may already be done!) and still find buyers.
Finishing sooner means cash flow sooner means viability sooner and external validation (people paying you is a far more serious endorsement than telling you they will buy when you finish) sooner. If it's just you coding on your own I wouldn't worry about doing anything more than operating as a sole proprietorship (which is how you are operating now) until you were reasonably confident you can generate revenue (profit often comes later).
The single largest business risk you face is whether a market exists for your product. Before you finish coding and graphic design, you should determine how you are going to sell your product by talking to prospects. Perhaps you have overlooked a feature or two that you will need to add. Or you may discover that you can cut your initial feature list by 1/2 to 2/3 (you may already be done!) and still find buyers.
Finishing sooner means cash flow sooner means viability sooner and external validation (people paying you is a far more serious endorsement than telling you they will buy when you finish) sooner. If it's just you coding on your own I wouldn't worry about doing anything more than operating as a sole proprietorship (which is how you are operating now) until you were reasonably confident you can generate revenue (profit often comes later).