Liu Zhaoheng, a 28-year-old young master who graduated with an MBA from a prestigious university, takes over the family steel mill. As soon as he assumes office, he eyes the 180,000 high commission of veteran contributor Vice President Ye in the report, concluding it is a systematic loophole, and forces reforms with a harsh new collection policy. What he fails to see is that behind that money are the client favors accumulated by Vice President Ye over a decade. Once the new policy is implemented, book costs drop, but morale shatters: old staff resign, clients quietly drift away, and three months later, order profits experience a cliff-like collapse. The conceited young master finally panics, and the father and son travel far to Hong Kong to apologize in person and invite Vice President Ye back, with Liu Zhaoheng finally understanding that doing real industry requires learning to be a person first.