The basic premise is that the protagonist, Kuroitsu-san, is a regular employee at a super villain organization on their monster development team. It's obviously a parody of sentai shows such as Power Rangers and Ultraman. I've never really watched those types of shows, but they're ingrained enough into even American pop culture and have enough similarities to American superheroes that you'll probably get it anyways. Or at least I do. What I wasn't expecting is that it's also a spot on parody of office work and product development. The funniest part to me is that despite being a super villain organization, they have a really wholesome work culture. Kuroitsu really believes in her work. I would too if I worked at a good company like that, haha.
Anyways, if the basic premise sounds amusing to you, then you'll probably get the humor. Humor is subjective, and on top of that, the subject matter is a bit niche, so I'm not surprised the ratings are low.
The downsides are 1. I could see the premise running out of steam, such that it can't keep up the laughs through the whole show 2. There's some content that those sensitive to LGBT issues might find offensive, especially those sensitive to transgender issues. 3. There's some of the usual straight male targeted fanservice, which some might prefer to avoid.
