While at a discount store one day, Mr. Krabs spots SpongeBob picking something up. Mr. Krabs thinks it is a perfectly good penny, but he decides it was just a penny, so he forces himself to forget about it. But on the way home from town, every time he sees something circular, he keeps having visions of pennies, and becomes obsessed. The next day at work, he asks SpongeBob if he found anything, only for SpongeBob to reply that he found a brand new day, not a penny. Time and time again he tries to crack SpongeBob to give him the penny, like having him check all his pockets, and shaking him upside down but instead gets SpongeBob's brain out, until he finally builds a theater behind the Krusty Krab, and he makes admission a penny, so he will get SpongeBob's penny, but he does not have one, so in frustration, he destroys the theater. Mr. Krabs decides he will have a show at the Krusty Krab, to show how he does not have a penny, but SpongeBob still does not have one, so Mr. Krabs breaks. Later, he breaks into SpongeBob's house with a metal detector to find the penny, and when SpongeBob comes in, he shows him it was not a penny, but a chewed up piece of gum, for his gum collection. Mr. Krabs leaves and SpongeBob discovers that it is a five hundred dollar bill. Meanwhile, Mr. Krabs is still digging for the penny, all over Bikini Bottom.
I can turn into a skyscraper!
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The cashier said to Mr. Krabs that his coupons expired over thirty years ago, which means that Mr. Krabs is over 30 years old.
The plot is similar to "One Krabs Trash" because, in both episodes, Mr. Krabs really wants something that SpongeBob has.
It's revealed that SpongeBob is a brain whisperer in this episode.
Mr. Krabs opens a theater right behind the Krusty Krab and a single movie inside.
The movie posters that Krabs had on the wall of the movie theater were "Love," "Scary," "Buddies," "Hero," and "Kids."
Running Gag: When Mr. Krabs is seen from a distance, people hear dolphin chirps. A boy in the boat with his mother, and two people listening to Mr. Krabs announce the new theater.
During the Krusty Krab semi-annual charity night, it's unknown how Squidward got up to shine a flash light on Mr. Krabs.
This is the third out of the five times Mr. Krabs goes crazy just to get one penny. The first was in "Culture Shock" when he smells a penny in a tablet and he took off like a rocket destroying the table. The second was in "Born Again Krabs" where he almost tore a customer's arm off for one. The third was in "Imitation Krabs" where he chased a penny down the street leaving the Krusty Krab nearly unguarded. And the fifth time was in "Face Freeze!" where he tossed away a customer and messed up someone's Krabby Patty while looking for a penny.
Unlike all those others episodes, this episodes involves Mr. Krabs going crazy for a penny for the almost the entire episode.