It is a new year in Gamindustri. Neptune and her friends dress in kimonos to celebrate. Neptune introduces her new friends Plutia and Peashy to her new friends. The other goddesses stare at each other. Noire finds Plutia cute. Vert welcomes Peashy with open arms. Plutia wants Neptune to help her out with introductions.
After everyone is introduced, Neptune wants to begin the New Year's feast. They start with a New Year's song followed by party games. Vert wants to complete all the titles released near the end of last year. Neptune thinks that one does not need to clear their entire back log at the start of the year like that.
Vert warns Neptune that if one does not finish a game that the purchase, a spirit of wastefulness will appear. Compa arrives and tells them that the New Year's banquet is here. Neptune is excited as there is Kazunoko, Zouni, Kuromame, and Kombumaki. Neptune enjoys the selection of food.
She quickly starts eating. Compa tells Neptune she doesn't need to gobble it down so quickly as she made plenty. Neptune then tries some rice cakes noting it wouldn't be New Years without them. Neptune finds the food delicious and thinks it is a waste to only eat them on New Year's. Noire tells her that they can eat them all year round.
With one tray down, Neptune opens a second tray. Compa explains that to help everyone have good dreams on the first day of the new year, she made the "First Dream of the Year" boxes for good luck. There is rice shaped as Mt Fuji, hawk meat and eggplant, of which Blanc finds tasty.
Neptune complains as she hates eggplants. Just looking at them is nightmarish. Compa is surprised that Neptune hates them so much. Neptune throws a tantrum wanting eggplants to disappear from this world. Compa is sad that they have a leftover "First Dream of the Year" box. She tells Nep-Nep not to be so picky.
Blanc reports that Neptune is already out cold. Compa slips hearing that, and approaches the sleeping Neptune. Vert, drunk wants everyone to have a toast. Compa tries to refuse as Vert is very pushy to get Compa to drink. Neptune begins falling into a deeper sleep.
Neptune wakes up in a courtroom. Neptune wonders what the heck is she dreaming. A judge with a bird's body explains that the defendent, Neptune is accused of wasting copious amounts of food in New Year's Day. She will be tried for her wastefulness in this court of law.
Neptune thinks a trial like this is going a little bit overboard. The judge silences and wants her to listen to the victim, a chicken's testimony. Neptune finished less than half her chicken and in her arrogance ignored the tips of the chick wings. She is being discriminatory.
Neptune admits she did not eat them but... The victim demands on behalf of the bird race, that this wasteful girl be sentenced to death shocking Neptune. Next is Mt. Fuji's testimony. The judge notes that compared to other foods, Neptune ate a lot of rice. Mt Fuji agrees and it is fine but Neptune impaled him with her chopsticks.
The audience in the court and jury begin denouncing Neptune. Neptune, in tears admits that it was a little rude of her. The judge notes that the ruling is a foregone conclusion at this point. There is one final witness though.
It is Mr. Eggplant. The audience comment that eggplants were the biggest victim of them all as Neptune never touched one or ate one. Mr. Eggplant believes that the defendant Neptune is innocent, shocking everyone including Neptune. The audience can't believe it and wonder if he is joking or if they misheard.
The eggplant points out that Neptune is still a child and would naturally be picky over some foods. In addition, this is a New Year's banquet and a feast for everyone. In this situation, nothing is gone to waste. Neptune is moved by the eggplant's testimony. The judge questions whether the eggplant is taking her side, and notes that she still treated her food with disrespect. The audience boos Mr. Eggplant and note that Neptune will do this in the future.
Mr. Eggplant objects remarking that the responsibility of clearing the plate is shared by all. Noire, Blanc and Vert are all eating some of the Neptune's neglected eggplants. He concludes that they can't use a meal at a party to place blame on a single individual. The verdict is in and Neptune is found innocent.
Mr. Eggplant tells Neptune she is free to leave and Neptune thanks him. She asks why he saved her considering she did not eat eggplants. He explains he wants people to enjoy eggplants and free people from their preconceived distaste of eggplants. He hopes Neptune will remember these few words and just once even year from now, try eggplants and that would be good enough for him.
Neptune wakes up and headbutts Noire accidentally. Compa notices Neptune is finally awake and adds that it looked like she was having a nightmare. Neptune explains her dream to her friends, who note that Neptune is super lucky for that. Neptune understands they do not know the details. Neptune tells them it is fine and wants to play some games.
Neptune remember Mr. Eggplant's words and musters her courage to try one. This surprises IF and Nepgear who are watching. She still cannot eat it and spits it out at Noire. Neptune guesses she still can't stand it and maybe someday she will. She will try again next year. Noire is livid and thinks Neptune did this on purpose.
To retaliate, she picks up and eggplant to chase Neptune around with. Eventually an eggplant flies around and reaches IF's plate and she hates them as well. Compa is disappointed that IF too hates eggplants.
- It is the New Year's and Neptune invites all her friends over for celebrations
- Neptune cannot eat the a lucky box of food with eggplant that Compa made and has a nightmare
- During which, all foods accuse Neptune of being a bad eater except for the eggplant
- After the eggplant defends Neptune, she wakes up and resolves to try eggplants but can't get over her dislike of it