Chan Shi Kyun (cast by Richie Jen) and Yu Chi Lun (cast by Ekin Cheng) have been long time good friends.  They recklessly bought a dishwashing factory on the cheap but discover that the business is in a financial ruin and has no employees while existing contracts must be honored at the risk of financial penalty.  To solve their problem, they decided to hire through a social worker so they will be eligible "special social enterprise" government subsidy in this crowd-pleasing comedy.