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There are things in life more important than money, but sometimes we lose sight of that, unwittingly allowing our perspectives to become seriously skewed. Unfortunately, this usually happens most often when family-related considerations are involved. And those flawed perceptions, in turn, can become even further distorted when money is tied up with those familial matters, particularly when inheritance concerns loom. Such is the case for a Chinese-Thai family facing the prospects of what will happen to the assets of its terminally ill matriarch (Usha Seamkhum) who has recently been diagnosed with Stage IV intestinal cancer. Several relatives vie for control of her money and property, but the most ambitious among them is her financially strapped grandson (Putthipong Assaratanakul), who suddenly and miraculously manages to shed his generally indifferent attitude toward her and eagerly volunteers to step up as her full-time caretaker, all in hopes that this generous gesture will translate into a sizable windfall upon her passing. However, even though Grandma may be a bit old-fashioned in some of her thinking and outlooks, she’s no naïve dullard, either, quickly recognizing this shift as the transparent move that it is. And she’s determined to have her way about this scenario, using it as an opportunity to not only get her needs met, but also to give her often-lost grandson valuable lessons in tough love and finding much-needed direction in life. So how will this unfold? Will these allegedly altruistic efforts ring true? Moreover, can they be carried out without undue interference from other relatives, most notably his two uncles (Sanya Kunakorn, Pongsatorn Jongwilas), who each have self-serving agendas of their own? And how will Grandma respond to these diverse family dynamics and a host of unforeseen developments that emerge at a time when her health is failing fast? Writer-director Pat Boonnitipat’s debut feature represents an impressive big screen premiere, one that’s thoughtful, sensitive, incisive and touching without becoming schmaltzy, manipulative or overly sentimental. The picture’s finely constructed narrative and superbly written screenplay tell this engaging story with a skilled hand for a first-time filmmaker, yielding a production that’s evenly paced and knows precisely when to employ its dramatic and comedic touches for maximum effect. And, on top of all this, this offering’s gifted ensemble, gorgeous cinematography and suitably atmospheric background score all combine to make the most out of the well-crafted foundation underlying this material. If there’s anything that could use some improvement, it might be in tweaking the picture’s slightly stretched-out closing act, which could have benefitted from some modest editing, but that’s an easily overlooked shortfall in light of all of the film’s other outstanding attributes. “How to Make Millions Before Grandma Dies” is truly a cinematic gem that has somehow flown well below the radar thus far, but it’s one of those pictures genuinely worth a look. Thankfully, it’s now widely available for streaming online and truly makes for a worthwhile watch, serving up meaningful observations for those times when we might be on the verge of losing perspective.