Ewan is one of the country's most intelligent young bankers. However he's just lost close to 1.4 billion of investors' money in an illegal trade he should not have made. His plan? Hire the penthouse of a hotel and indulge in a blowout before ending it all. Everything is turned upside down when he meets an escort called Eloise. Sex, drugs and depression blur Ewan's perception of reality. Penthouse offers an insight into the world of bankers and the pressure they face that can lead them to take their own lives.