古田時夫（齊藤壯馬 配音）和葦田茂一（內山昂輝 配音）如果單看外表的話，是兩個當之無愧的帥哥，可是，他們卻都有著嚴重的性格缺陷，一個是超級無敵中二病，另外一個則個性非常之幼稚。
　　一天，兩人被帶到了全校聞名的大小姐早紀子（石川由依 配音）面前，在半推半就之下參加了名為桃花男甲子園的選美比賽，贏得比賽可以獲得巨額的獎金，這筆錢剛好可以幫助這兩人來償還他們高筑的債臺。和他們一起參賽的，還有長相比女生還可愛的幸太郎（富園力也 配音）和對人類的事情毫無興趣的亞紀（松岡禎丞 配音），以“變得受歡迎”為目標，他們開始向前邁進。

　　幾年后，真接到繼母的召喚，父親要求他回家與已經懷有身孕，同父異母的妹妹喬(西野翔)成親！百般驚訝的真在父親答應他成為家族的主人后，回到家中。在逐步揭開自已身世的過程中，真似乎同時回到一個難以逃離的情欲輪回！

　　延續(xù)1982年賣座電影《靚妹仔》奇蹟，由《明媚時光》香港電影金像獎最佳新晉導演提名翁子光編導、《天水圍的日與夜》香港電影金像獎最佳編劇呂筱華編劇、《囡囡》《喜愛夜蒲》系列伍健雄監(jiān)制，將當代社會委靡面貌及迷失少女的叛逆青春，再一次真實呈現。三十年前，《靚妺仔》充份反映當時叛逆未成年少女實況，時至今日，時代變遷，2013年的未成年少女出賣身體的情況變本加厲，由「魚蛋妺」、「老泥妹」到現在的「援交妹」、「Part-time girlfriend」，她們已不是過去的「迫良為娼」、「為勢所迫」，而是更加「我行我素」、「沒有包袱」、「放縱失控」。

　　This long-lost masterpiece of hardcore gay erotic cinema centers on a handsome young stud who rides his motorcycle through myriad sexual encounters, from a soccer game’s locker room to a phantasmagoric and deeply melancholy orgy. A labyrinth of all-male fantasies whose outstanding beauties always end up fading away while leaving their sensual protagonist dealing with his own loneliness, EQUATION was directed with supreme grace by the mysterious Dietrich de Velsa (aka Francis Savel/Frantz Salieri). A former painter, de Velsa was also the owner and artistic director of La Grande Eugène, one of the first drag cabarets in Paris. Years later, he collaborated with Joseph Losey on MR. KLEIN (1976) and DON GIOVANNI (1979). His one and only film, EQUATION TO AN UNKNOWN stands as one of the most extraordinary erotic films of all time.
　　“The most melancholic porn film I’ve ever seen. It’s very sad, and aesthetically beautiful. Just a young man wandering through several depictions of love and choreographies of love-making; it’s like a ceremony, a ceremony of fantasies, especially the last sequence where the main character recalls all his previous fantasies, which come one by one around his bed and make love to him. I think it’s one of the most beautiful film sequences of French cinema.” –Yann Gonzalez