A financial analyst at a large investment bank discovers critical information indicating the firm is over-leveraged and at risk of insolvency due to collapsing mortgage-backed securities. This discovery is made late at night as part of a company-wide layoff. Realizing the gravity of the situation, the analyst escalates the issue to senior management. An emergency late-night meeting is convened, bringing together high-ranking executives to discuss the precarious financial position. The executive team, with varied reactions and a range of moral considerations, grapples with how to navigate the potential crisis.

As the night progresses, the firm must make quick decisions to mitigate the impending disaster. Discussions center around potential solutions, including selling off toxic assets to unsuspecting buyers to salvage the company's finances. Each character's motivations and ethical boundaries are tested, contributing to the intense atmosphere. The escalating urgency reveals internal conflicts and highlights the devastating human consequences of financial collapse. The plot intensifies as the firm races against time to secure its survival, leading to crucial decisions that will have wide-reaching impacts.