Bittersweet comedy from Manouchehr Safar Khani. Sirous and Jamshid are aspiring businessmen and best friends. Though they carry themselves with surety, they are still relatively untested in the knockabout world of business. Having invested large amounts of money in the import/export business, their future hangs on tenterhooks. But when Sirous suddenly dies, Jamshid's life takes a turn for the worst. Now the sole managing partner of the venture, he must try to make it on his own for both of them, while searching for a way to fill the emotional void left by Sirous.