In a town where a whale floats in the sky, the impossible becomes reality. Kuonji stumbles upon a newfound ability to see miracles unfold, a gift met with both awe and fear. Surrounded by his eccentric friends like Nina, Sacchan, Allen, and other alluring companions, Kuonji embarks on a series of risqué adventures filled with ecchi encounters. Welcome to the whimsical realm of Final Examination Kujira, where the extraordinary blends seamlessly with the mundane.