Plus & Minus follows the intertwined lives of two pairs of men whose professional and personal boundaries begin to blur. Zheng Ze Shou and Fu Li Gong are childhood friends turned business partners who have maintained a strict 'no romance' rule in their professional relationship. However, as they navigate the complexities of their legal firm, their long-standing platonic dynamic is challenged by unexpected romantic tension. Simultaneously, the series explores the relationship between bar owner Jia Jie and the mysterious, free-spirited Jian Ying Ze. As these four individuals navigate the highs and lows of their respective connections, they must decide whether the risks of love outweigh the stability of their current lives. The series delves into themes of commitment, the evolution of friendship, and the courage required to embrace vulnerability in modern relationships.