The film is based on the short story "Penguins outside the accounting." of Christos Economos.

Danos, a struggling young man in Greece, faces a dilemma when his father is threatened with eviction. With no way to help, his friend Kostis offers a morally questionable opportunity Danos has long resisted.

The film is a portrait of an ordinary family, as each of its members tries to manage their own little secrets.