The concept is simple, brilliant, failsafe, unique and guaranteed to work, says Anand Pawar, an honest chartered accountant but loser in life, to Raj Chopra, a veteran film producer with no money. All they need to do is raise 100 crores from various financiers and produce the film in 5 crores. They would then make a film that will never work, a film that will be hooted out on the first day itself and run away with 95 crores.