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.

Shan Cai, whose parents are far from wealthy, attends Ying De University, the private school established exclusively for rich students. Besides being looked down by rich classmates, she has angered the leader of F4, Dao Ming Si.