In this paper, we calculate the relic abundance of the dark matter particles when they can annihilate into sterile neutrinos with the mass $lesssim 100 text{ GeV}$ in a simple model. Unlike the usual standard calculations, the sterile neutrino may fall out of the thermal equilibrium with the thermal bath before the dark matter freezes out. In such a case, if the Yukawa coupling $y_N$ between the Higgs and the sterile neutrino is small, this process gives rise to a larger $Omega_{text{DM}} h^2$ so we need a larger coupling between the dark matter and the sterile neutrino for a correct relic abundance.