Tsukuda Seisakusho is a town factory where employees have worked together to overcome repeated difficulties such as patent infringement lawsuits, development of valve systems for rocket engines, and artificial heart valve Gaudi projects. However, once again, Tsukuda Seisakusho is in trouble due to an unexpected trouble. The performance of Teikoku Heavy Industries, which is the delivery destination of the valve system for rocket engines, which is now the main product of Tsukuda Seisakusho, deteriorated, the ruthless notification from the main business partners, and the crisis that came to the head of the company, Tonomura. What is Tsukuda's surprising decision to survive the pinch of desperation that occurs one after another? Tsukuda Seisakusho is facing a major turning point.