Shen Nian is a mergers and acquisitions analyst at the investment bank "Dingfeng Capital". He is rational to the point of indifference and firmly believes that "emotions are non-recurring gains and losses in financial statements." She was responsible for the acquisition of "Yunqi Technology", but Jiang Xia, the heir to the target company, refused on the grounds of "feelings" and even questioned her "cold-blooded capital" in public. In order to find out the true value of Yunqi, Shen Nian lurked into the company as an intern. From "confrontation in the conference room" to "working overtime to eat instant noodles" with Jiang Xia, Shen Nian discovered that the "employee care" he insisted on was not a show, but the core of the company's longevity. When a competitor maliciously shorted Yunqi, Shen Nian used the "synergy effect model" to help him resolve the crisis and also calculated his own "heartbeat valuation" - Jiangxia's sincerity is more precious than any financial data. In the end, the merger was approved with the "equity + cultural integration" plan. Shen Nian handed over the "private merger agreement" at the celebration banquet: "I will acquire you, and it will be valid for life."