Twilight Sparkle added a new department to the Friendship School, the "School of Friendship Management," hoping to teach friendship not only as an emotion, but also as an organizational force that can solve real-life problems. However, as soon as the college was established, it encountered chaos at the start of the school year, shortage of supplies, failure of cross-border cooperation, and head-on challenges from the "Hengxu College". They believe in efficiency, discipline, and standardization and believe that emotions will only slow down the organization. In order to win the dominant position in the "Harmony Alliance Expo" a year later, Twilight and her friends had to run the academy while re-understanding management amidst crises, competition, negotiations and mistakes. Is friendship just gentle comfort, or is it a force that can coexist with system, scale and efficiency?