Mr. Krabs is sleeping in his money bath, when he smells something burning. SpongeBob tells Mr. Krabs that it smells like Plankton with his new explosives. Plankton then explodes the Krusty Krab, while his machine catches SpongeBob and Mr. Krabs. Then, Pearl comes to the kitchen and scares Plankton, which makes him run back to the Chum Bucket. Mr. Krabs asks Pearl for one of her dresses so he could disguise as her to scare Plankton.
Plankton tells Karen about his fear of whales and she tells him there are no whales in the Chum Bucket. Then, Mr. Krabs, disguised as Pearl, scares Plankton. He enters in the Chum Bucket and Mr. Krabs appears saying that he wants the meat of Plankton. Plankton then runs away and has nightmares about Pearl eating him and his cousins.
Plankton appears in the road, about to commit suicide by being run over, but SpongeBob talks him out of it and whispers to Plankton about Mr. Krabs' worst fear and tells Plankton that it is Mr. Krabs disguised as Pearl. Plankton decides to torment Mr. Krabs with a mime. Later, SpongeBob scares Plankton away with holographic whales to keep him from getting the formula. SpongeBob then releases Mr. Krabs and the mime continues to torment him, but considering Mr. Krabs' change in attitude towards the clown after Plankton fled, it is implied that Mr. Krabs was not afraid of the clown at all (and his fear earlier was a façade.)
The original title of the episode was supposedly "Plankton Got Served."
Comcast also originally had this title but then changed it sometime later.
The episode's title card has the same font color as the title card for "The Inside Job."
On the SpongeBob SquarePants website, this episode was referred to as "One Course Meal."
This episode is considered, by some viewers, one of Mr. Krabs' worst moments in the series (becuase he almost made Plankton commit suicide by his fear of whales.)
Plankton is scared of whales in this episode. Although in earlier episodes, he has encountered Pearl without panicking. However, it is possible his ancestors were eaten after these episodes took place. Also, in one of the episodes, "The Algae's Always Greener," Plankton says "look at his daughter, she's as big as a whale." This indicates that he may not have realized that Pearl was a whale. In a later episode, he interacts with another whale in jail and is not afraid of him. This could imply he conquered his fear.
The transmutator was a scanner in "Plankton!" It is possible Plankton may have modified the scanner into a transmutator since then.
Karen has no compassion for Plankton over his intense fear of Pearl. Though, it could be argued that computers do not have feelings, although she has shown emotions before (such as crying).
Just before Pearl comes into the kitchen, Plankton wonders what the smell is. SpongeBob says it smells like blubber, and Plankton panics. In "Spongicus," he says one of the ingredients to his chum is whale blubber, so it is unusual that he would not know what blubber smells like.
Pearl claims the Chum Bucket is "totally gross," meaning she may have gone inside of the restaurant before.
When Plankton asks SpongeBob to step on him, SpongeBob declines, saying it goes against his "good nature." However, SpongeBob has done things contradictory to his good nature.
It is unknown how SpongeBob knew about Mr. Krabs' fear of mimes. This could be because Mr. Krabs trusts SpongeBob to not tell his secret fear.
In the Croatian dub, the episode name is "Jedna mala izmišljotina" or "One little fabrication."
The scene where Mr. Krabs puts peas into SpongeBob and he shoots them at Plankton, is a possible reference to the Peashooter from the Plants vs. Zombies game series.
After "16 paranoia-filled days," Plankton is seen having grown a full head of long gray hair falling into his gray beard, as well as claws. Not only do these quickly disappear moments afterward, but the claws could bear a resemblance to Wolverine.
When Plankton has long white hair, long fingernails, and tissue boxes on his feet, it is maybe a parody of Howard Hughes.
When Plankton was about to drop a bomb, Mr. Krabs was naked with a towel. When it exploded, he had clothes on.
When the camera zooms out on Plankton, a box appears over his face.
When SpongeBob goes into Mr. Krabs' office after he erases a drawing of Plankton, the pencil and paper he used is gone.
When SpongeBob and Pearl both say "Huh?," the closed-captions of the complete seventh DVD refer to it as (confused babbling).