Actuary Lu Suan specializes in liquidating financial and emotional messy accounts for breakup couples, attempting to measure the profit and loss of love with absolutely rational mathematical models. In the process of helping client Lin Miao recover five years of implicit contribution, he unexpectedly breaks the risk control bottom line, falling into irrational emotions that cannot be hedged. Facing the gradually warming bond between the two and unquantifiable emotional variables, the ultimate emotional delivery model Lu Suan tries to establish repeatedly collapses and reports errors. When absolute rationality encounters priceless sincerity, this actuary who is used to precise calculations must find a brand new answer to measure true love.