Zhou Yunyi, a highly skilled technician in his sixties, is begged by his own nephew, Zhou Tianyi, to come out of retirement and save his factory, with a promise of a 30% profit share. He pours all his technical expertise into turning the factory's losses into profits, earning tens of millions annually, only to receive a mere 8,000 yuan in year-end dividends and be insulted and dismissed by his nephew. Just as his son loses his job, Zhou Yunyi decides to start a business after retirement. Relying on his exceptional mechanical skills, he partners with Factory Director Yu, whose factory is on the verge of bankruptcy, and builds a precision machining factory from scratch. His outstanding abilities win orders from major manufacturers, allowing the business to grow stronger step by step. Meanwhile, without Zhou Tianyi's technical support, the factory goes bankrupt, and Zhou Tianyi eventually descends into madness and destitution. Zhou Yunyi leads his family in taking their company public, writing a legendary story of an accomplished retiree's entrepreneurial comeback!