Catherine Borowiak, 50 years old, is the head of a conditional release agency. Being in charge of 20 years old Hugo's case, recently released from jail on parole, she starts a relationship with him, a highly risky one.

(S)HE is the story of a transgender child named Juju, a girl born into a boy’s body. With the onset of puberty, JuJu’s discomfort explodes. Our film follows a child’s struggle to get her parents and friends to accept her true gender, as she transitions from boy to girl. But in this tiny rural town, where everyone knows everyone else, it’s an impossible challenge. Juju will have to move in with her mother while her parents break up. Juju becomes Emma, and sings in a rock band at her new high school. With everyone seeing her as a girl, she’ starts to blossom. But as her popularity grows, social networking sit’s rekindle the nightmare she thought she’d left behind...

Back in Paris after a year spent abroad, Lenz wanders with melancholy from party to party, balancing on a line of cocaine, seeking for a mysterious young woman: Elena.