High-achieving research student Zhou Yang is reborn to take over the endangered Baidi Electrical Appliance Factory, binding with the Super Factory System. To solve the debt crisis, he procures cleared brand-new parts and builds extreme budget products at zero markup, such as 99-yuan tablets and 148-yuan TVs, only to be mocked by the entire internet as "industrial garbage." However, as tear-jerking buyer shows from impoverished mountain girls and others are exposed, the internet's public opinion completely reverses. Zhou Yang smashes peer malicious smearing and official surprise inspections, firmly upholding his original pure aspiration of providing a financial floor for the grassroots common people, leading Baidi to counterattack and transform from a small workshop into a true glory of domestic goods!