It stars Alyssa Chia and Gingle Wang, with Sung Shao-ching, Liu Liang-tso, Lee Lee-zen, Yang Li-yin, Waa Wei, and Chen Yi-wen in supporting roles.

[3][4] The story of The Falls was inspired by a friend of Chung's, whose daughter struggled with mental illness for a long time and then suddenly passed away in a tragic incident.

[12] Han Cheung of the Taipei Times wrote, "Despite the stunning cinematography, masterful use of mood and tension, relevant social commentary and great acting, the plot just feels flat, more like a winding stream than a waterfall.

"[13] Edmund Lee of the South China Morning Post described The Falls as "a mundane yet oddly engaging film that relies on Chia and Wang's quietly touching performances to sustain the narrative through bursts of unexpected drama.

"[14] Carlos Aguilar of the Los Angeles Times stated, "By the nature of streaming algorithms and content dumps, The Falls might go criminally under the radar but will profoundly surprise those who cross its uncanny sights.