"Shōnen Ashibe 2" is a continuation of the comedic slice-of-life anime series centered around the daily adventures of a young boy named Ashibe and his pet spotted seal, Gabu-chan. The series maintains its lighthearted and episodic structure, focusing on the humorous and heartwarming interactions between Ashibe, his family, friends, and the ever-curious Gabu-chan. Each episode presents standalone stories that highlight the quirky dynamics of Ashibe's life, often revolving around Gabu-chan's mischievous antics and the resulting chaos.

Ashibe, an elementary school student, navigates the typical challenges of childhood, such as schoolwork, friendships, and family expectations. Gabu-chan, despite being a seal, behaves more like a playful and sometimes troublesome pet, often blurring the line between animal and human behavior. The series explores their bond, showcasing how Gabu-chan becomes an integral part of Ashibe's daily life, often helping him solve problems or inadvertently creating new ones.

The supporting cast includes Ashibe's classmates, teachers, and family members, each contributing to the series' comedic and relatable tone. Ashibe's parents, particularly his mother, frequently find themselves dealing with the unexpected situations caused by Gabu-chan, while his classmates are both fascinated and bewildered by the seal's presence. The series also delves into the broader community's reactions to Gabu-chan, often highlighting the contrast between the seal's unusual behavior and the mundane world of human society.

Themes of friendship, family, and the joys of everyday life are woven throughout the narrative, with Gabu-chan serving as a catalyst for many of the series' humorous and touching moments. The episodic nature of the show allows for a variety of scenarios, from school events and family outings to imaginative adventures sparked by Gabu-chan's antics. The series balances its comedic elements with moments of warmth, emphasizing the bond between Ashibe and Gabu-chan and the simple pleasures of their shared experiences.