"Ayumayu Theater" is a short-form anime series that adapts the four-panel manga "Ayumayu Gekijou" by Ayuma Isurugi. The narrative revolves around the daily lives of a group of high school girls, primarily focusing on their humorous and lighthearted interactions. The central characters include Ayumu, a cheerful and slightly airheaded girl; Yuuko, her more serious and studious best friend; and their classmates, who each bring their own quirks to the group dynamic. The series lacks a continuous overarching plot, instead presenting a series of episodic vignettes that highlight the girls' comedic misadventures, school life, and occasional absurd situations.

The humor in "Ayumayu Theater" often stems from exaggerated reactions, slapstick comedy, and playful misunderstandings. Ayumu's carefree and sometimes oblivious nature frequently clashes with Yuuko's more grounded personality, creating a comedic contrast that drives many of the interactions. The supporting cast, including classmates and teachers, adds variety to the scenarios, with each character contributing to the series' lighthearted tone. The episodes are brief, typically lasting only a few minutes, and focus on delivering quick, punchy jokes rather than deep character development or complex storylines.

The setting is primarily the girls' high school, with occasional scenes taking place in other familiar locations such as their homes or local hangouts. The simplicity of the setting allows the focus to remain on the characters and their interactions. While the series does not delve into dramatic or emotional themes, it maintains a consistent comedic tone that appeals to fans of slice-of-life and school-based humor. The episodic nature of "Ayumayu Theater" makes it easy to watch in short bursts, with each segment offering a self-contained comedic scenario. The characters' exaggerated personalities and the series' reliance on visual gags and wordplay contribute to its charm and accessibility.