On the morning of his 40th birthday, Andrey wakes up depressed and despite his friend Maksim employing all the tried and tested methods of drink, football and girls to try to lift his spirits, nothing improves his state of mind. 　　When a caretaker from a café tells Maksim the secret to finding happiness is, as the fable goes, to buy a goat and then to sell it, Maxim is determined...