Shuneko, the wife of a company president, and Mai, her sister-in-law, lived a luxurious life in a wealthy household. However, when her husband failed in managing the company's stocks, their finances collapsed, leaving them in debt. Forced to work at an elite club run by a financial firm, the wives are thrust into a harsh new reality. There, they are trained in various acts—including threesomes, foursomes, and lesbian encounters—and made to serve countless men. Their transformation shatters their former elite image, marking the beginning of a new life.