Pei Qian, an office worker, unexpectedly binds to the Wealth Conversion System, which stipulates that for every 100 in profit, he can only earn 1, but losses belong to him. To achieve his goal of losing money, he boldly enters the high-risk, high-spending gaming industry and establishes Tenda Games. Confidently planning to create “bad games,” he embarks on this absurd and challenging money-losing journey, yet a twist of fate quietly awaits him.

Pei Qian racks his brain to direct the team in creating a game with crude graphics and unconventional gameplay. He expects it to go unnoticed, but the unique style unexpectedly attracts players seeking novelty, and downloads gradually increase. Seeing results contrary to his expectations, Pei Qian feels anxious and begins thinking about how to increase losses further.

Seeing the game making money, Pei Qian decides to consume funds internally. He significantly raises employee salaries, offers high overtime pay, provides heat allowances, prepares shopping cards, and frequently organizes team gatherings. Employees are delighted, morale soars, and the company atmosphere becomes more harmonious—but Pei Qian worries about the progress of his money-losing plan.

Pei Qian plans a new game project, choosing an unpopular theme and hiring an expensive outsourcing team, aiming to lose money through high investment and low returns. However, during project development, the team continuously optimizes ideas with professionalism and enthusiasm, improving the game’s quality and once again thwarting Pei Qian’s money-losing plan.

Pei Qian intentionally arranges careless game promotions, expecting no attention. But bizarre actions during promotion spark curiosity and discussion online, and popularity soars. Well-known game streamers play the game voluntarily, creating explosive livestreams and attracting many players. Watching the game’s rising popularity and clear profitability, Pei Qian begins to lose his composure.

Pei Qian attempts to hire underqualified concept artists at high salaries to increase costs and reduce quality. During negotiations, the artists make outrageous demands, all of which Pei Qian agrees to. Unexpectedly, the artists are moved by his “sincerity” and exceed expectations, elevating the game’s visuals and foiling Pei Qian’s plan.

The new game project proceeds steadily, with expenses far exceeding Pei Qian’s expectations—but profits rise accordingly. Peripheral products are popular due to unique designs, and hidden in-game purchases still attract enthusiastic spending from players. Pei Qian watches the profitable financial reports, anxious yet helpless.

Pei Qian ventures into game peripherals and offline stores, hoping to increase losses. However, the team executes diligently, and the market responds positively, pushing everything toward profitability. Luxurious offline stores attract many customers, sales rise steadily, and Pei Qian faces a new dilemma.

Pei Qian turns his attention to investment projects destined to fail. He encounters seemingly unreliable entrepreneurs, but his team recognizes their ideas and potential, making investment intentions clearer. Pei Qian wants to stop them, but the team’s enthusiasm makes him powerless.

Employees mistake Pei Qian’s actions for business strategy and strive for company profit. They work overtime voluntarily, optimizing game details and developing new features. Watching their dedication, Pei Qian can only stand by helplessly as the company moves further toward profitability.

Pei Qian’s game becomes a massive hit, attracting media coverage and player attention, making it an industry focal point. Competitors study Tenda Games’ “innovative model,” and Pei Qian’s reputation as a “business genius” spreads. Yet he is deeply troubled, moving further away from his goal of losing money.

Facing the game’s huge success, Pei Qian implements plans to reverse the situation, such as increasing difficulty to drive away players or introducing expensive paid content to deter users. However, players perceive these as challenges and features, becoming more engaged, and their willingness to pay remains unaffected. Pei Qian’s plans fail again.

To increase losses, Pei Qian expands the company, hiring many employees and renting luxurious offices. As the company grows, teamwork becomes more efficient, new game ideas emerge continuously, and revenue rises sharply. Pei Qian looks at the bustling new office helplessly.

Pei Qian ventures into emerging game fields, choosing niche and uncertain directions, convinced he will lose money this time. However, thanks to the team’s creativity and market insight, the company quickly gains a foothold in the new field, profits continue to grow, and Pei Qian’s dream of losing money becomes increasingly unattainable.

After multiple failures, Pei Qian reevaluates his actions and company development. He realizes that during this process, the team grows rapidly, producing excellent works and bringing joy to players. His mindset gradually shifts from solely wanting to lose money to focusing on company development and team achievements.

The first season concludes. Although Pei Qian hasn’t achieved his goal of losing money, he gains a successful game company and a group of outstanding partners. He begins to contemplate the true meaning of the Wealth Conversion System and his future direction: whether to continue “resisting” the system or follow the trend and lead the company to create more value—this becomes the dilemma he faces next.