Kaoru Nagase got caught up in a mysterious phenomenon and died on her way home from work. She skillfully convinced the higher-being that caused the distortional accident into giving her “The ability to create any potion with any effect I can think of”, and to be revived in the other world with her younger self’s body!
Kaoru, who’s now a rather sharp-eyed 15-year-old girl, will work hard for a peaceful life in another world!
It wasn’t mentioned in the story, but I’m sure she also has the ability to make everyone an idiot. Including herself.