As the newly appointed CEO following her husband's untimely passing, Kate finds herself at the helm of a company on the brink of financial ruin due to his previous investment failures totaling over one hundred billion yen. Despite selling off all their assets, they can only raise around fifty billion yen, leaving them deeply indebted to banks. In desperation, the vice president, Masuda, offers his assistance, saying, "Let's figure something out together." With a sinister grin, he produces a rope, hinting that Kate's fate may be tied to how she handles her new role as CEO.