Set against the prestigious and grueling backdrop of the Le Mans 24 Hours endurance race, the plot follows the fictional Misawa Motors—a recurring automobile manufacturer in Shintani's shared universe that also appears in his other acclaimed racing series like Goddamn and NAVI. Misawa Motors enters the unforgiving Group C sports-prototype category using iconic endurance racing machinery, specifically showcasing cars reminiscent of the era such as the legendary Porsche 962C.