In 1988, industrialist He Chenguang is reborn with the supernatural ability "Eye of Wall-Breaking", allowing him to perceive the value of all things. In a rundown town house, he sees through a huanghuali wardrobe, using it to pay off debts and protect his ancestral home. Afterward, he uncovers an abandoned arsenal and repairs German machine tools, starting from scratch to found the "Tengda" Water Pump Factory. Facing suppression from internal and external rivals such as Zhou Dabiao and Liu Yuanhang, he relies on cutting-edge technology and material advantages to counterattack all the way, ultimately defeating the Japanese enterprise Toyo Seiko and turning a township workshop into an industry benchmark.