Shen Zhiyi, a former operations manager at a major company, is laid off and returns to her village, where she discovers that middlemen are drastically underpaying her mother, a master of Suzhou embroidery and an inheritor of intangible cultural heritage, for her work. Using a cost accounting sheet, she fights to reclaim the right to set prices, but her actions drive the veteran embroiderers away. Facing a money-laundering scam disguised as outsourced operations management and plagiarism by an international luxury brand, Shen Zhiyi joins forces with embroiderers with disabilities, using backend data and timestamps to fight back in court. After enduring exploitation and attempts to strip away traditional craftsmanship when unscrupulous capital enters the business, she launches a last-ditch counterattack through public opinion. Ultimately, she introduces a cooperative partnership system for embroiderers, allowing artisans to truly become the masters of their embroidery workshop.