The struggles of a small business owner come to light in this film by director André Cayatte. The proprietor of a fabric shop, M. Baudu (Michel Simon) faces stiff competition when a department store moves in across the street, the first of its kind in 1860s Paris. On top of the stresses associated with the rival retailer, Baudu’s niece and two nephews take up residence with him after recently being orphaned. The niece, Denise Baudu (Blanchette Brunoy), sees the writing on the wall for her uncle’s business so she takes a job as a shop girl with his competitor and despite her success the decision does not register well with the family.