Den, an eighth-grader, sells knockoff sneakers to neighborhood kids but ends up in debt. To pay it off, he and his best friends, Gosha and Nikita, dive into the world of "drops." The scheme seems deceptively simple: hand over a bank card and get paid. But the first influx of cash brings the first wave of trouble. After they run some illicit cash through Nikita’s grandmother’s card, scammers drain her entire life savings. To get the money back for her, the boys need a truly lucrative gig—but easy money leads to serious consequences.