This comedy film directed by Todd Phillips, the director of "The Hangover", is adapted from a true story. David (Miles Teller), who has grown up, can only make a little money by giving massages to others all day long. He decides to start his own business, but all his assets are locked up. By chance, he meets his wealthy childhood friend Efraim (Jonah Hill). After learning that his girlfriend is unexpectedly pregnant, David decides to start an arms business with him without telling his girlfriend under Efraim's persuasion. The business gradually starts to flourish, and finally they get a chance to receive a $300 million order from the military, but things don't go as planned...