"Kuroko no Basuke Winter Cup Sōshū-hen: Namida no Saki e" serves as a compilation film that condenses the final arc of the "Kuroko no Basuke" anime series, focusing on the Winter Cup tournament. The narrative centers on Seirin High School's basketball team as they compete against formidable opponents to claim the championship. The story highlights the intense rivalry between Seirin and the Generation of Miracles, a group of prodigious players who once played together in middle school but now face each other as opponents.

The film begins with Seirin advancing through the Winter Cup, showcasing their growth as a team and their determination to overcome stronger adversaries. Key matches include their confrontations with Rakuzan High, led by Akashi Seijūrō, the captain of the Generation of Miracles. Akashi's strategic brilliance and overwhelming skill pose a significant challenge for Seirin, particularly for Kuroko Tetsuya, the former shadow of the Generation of Miracles, and Kagami Taiga, Seirin's ace player. The dynamic between Kuroko and Kagami, as well as their evolving partnership, plays a crucial role in the team's success.

Throughout the matches, the film delves into the backstories and motivations of the Generation of Miracles, revealing their individual struggles and the reasons behind their separation. The narrative emphasizes themes of teamwork, perseverance, and the pursuit of personal and collective goals. As the tournament progresses, Seirin's matches grow increasingly intense, culminating in a climactic showdown against Rakuzan. The final battle tests the limits of both teams, with Seirin relying on their unity and determination to challenge Akashi's dominance.

The film concludes with the resolution of the Winter Cup, marking the end of Seirin's journey and the fulfillment of their aspirations. It also provides closure to the relationships between Kuroko, Kagami, and the Generation of Miracles, highlighting their growth as players and individuals. The story leaves a lasting impression of the bonds forged through competition and the enduring spirit of basketball.