A popular comic based on Taka Matsumoto is made into a movie! The second youth struggle comedy that high school girls create! Rinko decides to work at an AV production company, Var Planning. One day, I introduce Sakurako, a former classmate who was suffering from debt, to the company, but naive Sakurako was threatened by a yakuza and signed a loan note of 100 million yen.
| Directing | Hideo Jojo | Director |
| Writing | Taka Matsumoto | Story |