“Sky-Defying Carry: Brain-Sea IPO” is a unique project combining fantastical ideas with playful business satire. At its heart is the wildly imaginative concept of a “brain sea,” which challenges conventional ideas about IPOs, or initial public offerings. There are no rigid rules of the ordinary business world here, only a business reverie woven from boundless imagination. Sky-Defying Carry is like a bridge connecting reality to the strange realm of the brain sea. It seeks to bring this otherworldly vision onto the capital stage and launch an unprecedented IPO journey. It is an exploration of the limits of business logic and an attempt to expand the boundaries of imagination without end.