It was shot at the Billancourt Studios in Paris with location filming taking place at the Bon Marché department store.

The costumes were designed by Rosine Delamare It was the second film adaptation of Zola's Au Bonheur des Dames in a French production, after Au Bonheur des Dames by Julien Duvivier in 1930 (Lupu Pick had directed a German adaptation in 1922).

A large department store, the first of its kind, opens nearby, putting Baudu's business in peril.

Things get even more complicated for him when his niece and two nephews, all recently orphaned, leave their small village to go live with him.

She does well at her job, and begins receiving both professional and romantic interest from the store's owner, the wealthy and charming Octave Mouret.