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In a world where success is measured by profits, one man seeks the opposite: to lose money. Pei Qian, the prodigious president of a renowned corporation, finds himself reborn with a unique system that rewards his every financial failure. Faced with the challenge of crafting disastrous ventures, he hatches an unconventional plan—developing intentionally poor-quality games. With each flop, he inches closer to his goal, but the journey is fraught with unexpected complications.