Due to his parents' gambling habits, Xiao Sa has been forced to be the bread winner since childhood. When he gets fired from both his jobs, he discovers his parents ran off with his last paycheck, leaving behind a massive debt to the mafia. Convinced that good guys never win, he concocts a plan to hold the heiress Xiao Zhi ransom, but when Xiao Sa mistakingly saves her, he's offered a rags-to-riches position as her butler. Based on the hit manga, true love and comedic drama blossom in this reverse Cinderella tale.

The Theory of One Percent is an entirely new format for a reality show, unprecedented in Taiwan. It combines reality show elements with an original scripted narrative, a murder mystery, and an escape room experience, providing an immersive viewing experience that blurs the boundaries between drama and variety shows. Guest stars include Hank CHEN, Nine CHEN, Masa PAN, Yvonne LIANG, and Wayne.