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Yu Da (played by Lo Chun Him) is extremely passionate about cycling, even representing Hong Kong and participating in high-profile international competitions. On the race track, Yu Da meets a man named Ip Fai Ting (played by Shen Zhenxuan), who is a formidable opponent that Yu Da finds nearly impossible to defeat. However, despite their competitive rivalry, they develop a deep mutual respect and understanding, becoming close friends. One day, however, Ip Fai Ting suddenly disappears without a word, leaving Yu Da with no news of his whereabouts. At the same time, Yu Da's family faces a crisis, forcing him to abandon his dream of becoming a professional cyclist and instead become an accountant, staying by his mother's side. Years pass, and Yu Da unexpectedly reunites with Ip Fai Ting, who is now also an accountant. Their offices happen to be in the same building, but to Yu Da's surprise, the reunion does not bring joy. Ip Fai Ting's cold and distant demeanor leaves Yu Da baffled and unable to comprehend the reason behind it.