In the opening of Episode 2 of Absolute Value of Romance, Woo-su, as the new class teacher, begins his duties by calling out the students' names for attendance. He speaks to Ha-su in private about her gold medal, which causes a stir among the other students. Choi Ji-a arrives late after the morning assembly, much to Woo-su's irritation.
Woo-su continues with the class and delivers a motivating speech about the significance of Math in the universe. He specifically targets Eui-ju and calls out her poor test score in front of the class, telling her that she will have to work very hard to improve. He summons Eui-ju to the teacher's office for further questioning about her score. When she says she doesn't care much about Math, he punishes her with a 15-page essay on Euclid. Dong-ju tries to cheer her up on her way out and defends Woo-su.
Back in the classroom, Eui-ju asks Ji-a to meet Woo-su in the staff room. Meanwhile, Woo-su scolds Ji-a for being late. Another teacher explains that Ji-a is often late because she is an orphan and tells Woo-su to ignore it.
As the days pass, the students attend classes with all four teachers. One day, Woo-su punishes Eui-ju again and asks her to clean the classroom. While at the garbage area, she notices Gi-jeon giving Dong-ju a back massage after he sprains his back. Eui-ju overhears their conversation and becomes excited. She feels inspired to write a new BL story based on them. She imagines Gi-jeon and Dong-ju as childhood friends and high school lovers, but hesitates to write the story.
The next morning, Eui-ju returns to the idea and starts writing character notes. Meanwhile, Go-ya, who has developed a crush on Dong-ju, gives him a chalk holder to impress him. During PE class, Eui-ju feels unmotivated to run, but Gi-jeon encourages her. She ends up finishing the race the fastest. Gi-jeon is impressed and suggests that she take up track.
Eui-ju feels emotional at his concern but tries to suppress her feelings. Later that night, she continues writing and creates another character inspired by Woo-su. She adds him as Dong-ju's love interest. Eui-ju uses these ideas to draft her story and is surprised by how well it turns out. Episode 2 ends with Eui-ju writing about Woo-su's character clashing with Gi-jeon's character for Dong-ju's character.
