[1] [2] [3] It is based on a 1917 stage farce of the same title by Charles Albert Abadie and Raymond de Cesse.

The film's sets were designed by the art directors Jacques Colombier and Eugène Lourié.

Legendre and Martinet are former workers who have become successful business leaders after winning the lottery.

Martinet manages to gain control of their former factory in revenge against their employer, while Legendre is targeted by a chancer who wants him to fund a film starring his girlfriend the attractive Betty.

When Legendre discovers that Martinet has mismanaged the factory, he launches a takeover bid and replaces him with his son Georges.