In the year 1340 of the Shire calendar, there was still one year before the Lonely Mountain Expedition set out. At this time, the wizard had not yet visited the Shire, Thorin was still wandering, and the dragon was sleeping in the mountains...

This year, a human with the MC system came to Middle-earth.

So the high wall fortress was built overnight, and the golden wheat fields were endless.

The legend of the cube wizard spread in the wilderness.

Many years later, when the orc army was at the gates of the city, looking up at the infinite water pouring down from the sky, they were silent.

"Is this not playable?"

I really just want to lose money! T_T

Best boss ever, prodigy of the business world, genius creator, visionary of the century.

These are the descriptions used for Pei Qian, President of Tengda Corporation.

Ever since his rebirth, Pei Qian finds himself in possession of a system that rewards him if he manages to lose money.

Instantly, a brilliant idea comes to mind — making crappy games!

“If the game flops, all my investment cost will be lost!”

“How difficult can it be to lose money?”

Indeed… how difficult can it be?