Li Wenbo, 23, graduated with a degree in finance. He lent 470,000 yuan to his classmate Wu Hengyu, but 72 days have passed without repayment. With his mother's heart surgery scheduled for next month and a 150,000-yuan deposit urgently needed, Wenbo tries to collect the debt, only to be insulted as a "broke loser" and told, "I'm not paying you back." He remains calm and fights back with court payment orders, mental calculations that expose fake account statements, and handwriting analysis that reveals forged signatures. Behind Wu are debt broker Zhou Mingyuan, company insider Zhao Kai, seemingly innocent finance officer Sun Lina, debt collector Ma Debiao, and capitalist Qian Shichang. Li Wenbo never resorts to violence; he lets the numbers do the talking. With lawyer Chen Shiyu helping him secure the evidence, he recovers the money and establishes Boyu Investments. Starting with 200,000 yuan, he grows the company into a 1.2-billion-yuan enterprise, establishing firm principles: never bail anyone out and never do business with friends.