In 2023, global billionaire Tan Mingyang accidentally travels back to 1993, turning back into an impoverished machinery factory apprentice. Facing a twenty-five-yuan debt and a shattered family, relying on his past-life commercial memory, he starts from a thirty-yuan antique street bargain hunt, step by step taking over the Hongxing Beverage Factory and founding the Master Tan brand, defeating his opponent Gao Sheng in the commercial waves of the nineties, and ultimately building a hundred-billion commercial empire spanning beverages, baking, and real estate, achieving a counterattack in life.