Plankton gives up his restaurant and turns it into a store that sells knick-knacks. Mr. Krabs doesn't believe this, and he tries to lure Plankton out. It fails, and Mr. Krabs decides to go into the store himself. He then confronts Plankton, and, in a rage, he destroys many of Plankton's items. Finally, Mr. Krabs realizes that Plankton is telling the truth about his surrender and walks away in shame.
Later, Mr. Krabs calls Plankton, apologizes for what he did, and he takes Plankton to a carnival. After having so much fun, Mr. Krabs decides to share the secret Krabby Patty formula with Plankton. Plankton refuses to take it, but eventually, Krabs talks him into taking the paper.
The scene fades to black, but after a few minutes, Plankton pops out a laughs evily with the formula held above him. Plankton reveals that the knick-knack store was a trick to get the formula and prepares to read the formula. But it reveals to be a note that says: "Gotcha! - ♥ Krabs" Mr. Krabs tells he had fooled him with a bigger scheme. The episode ends with Plankton screaming in anger and frustration.
I can turn into a skyscraper!
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This episode connects with "Friend or Foe" - Plankton could be referring to the events of this episode when saying "Let's go back to the old days."
When Plankton waves a white flag and tells Mr. Krabs that he's given up the restaurant business, Mr. Krabs thinks there is writing on it and mentions that he is illiterate. However, in other episodes, such as "What Ever Happened to SpongeBob?," he is able to read and write.
The items sold at the Chumporium include lava lamps, snow globes, teddy bears and t-shirts. Plankton also mentioned selling bubblegum.
This episode originally had The at the beginning of the title, making the title The New Leaf. It was called "The New Leaf" during the Best Day Ever marathon. It is also called "The New Leaf" on the Nickelodeon schedule.
Mr. Krabs tells Squidward to dance or be fired. Squidward danced with fear, as if he doesn't want to lose his job. This is odd, because Squidward apparently hates working at the Krusty Krab. This may be a reference to "Can You Spare a Dime?" because he may not have wanted to lose his job again.
The scene where Mr. Krabs destroys the Chumporium store is similar to the scene in the movie Falling Down, when protagonist Bill Foster destroys a convenience store.
In Indonesia, the scene when Mr. Krabs shows SpongeBob and Squidward about his new DJ tools is almost always skipped due to advertisement.
Also, the episode usually ends up when Mr. Krabs and Plankton are watching the sunset.
In "Imitation Krabs," Robo-Krabs was destroyed in an explosion, but this time it's seen again in the pile of junk from previous episodes, without a scratch on it.