It's an ecchi parody of tokusatsu shows where a fifty-foot hero fights another unconvincing kaijuu every week. UFO Man descends to Earth to fight supervillains... and steps on three schoolgirls. Whoops. Feeling a bit guilty about this, UFO Man resurrects the girls by giving them his superpowers.
RESULT: Ultimate Girls are born!
SLIGHT PROBLEM: their clothes start disintegrating within three minutes of transformation. Furthermore, their powers are embarrassment-fuelled. (It's the opposite of Kill la Kill.) Silk Koharuno is the strongest, because she's the shyest. Vivienne Outori gets nearly as mortified. Tsubomi Moroboshi is the weakest, because she likes nudity and is liable to strip even before anyone's triggered her nude transformation sequence.
I don't mind most of the sleaze. The peurile content is blatant enough to be, in its way, imaginative. The kaijuu are liable to have huge pseudo-penises and the show runs through a slightly alarming variety of sex/fetish situations. (No one ever does anything sexual, but the show often presents something in a way that really, really looks like it.)
What I disliked was the pseudo-rape that isn't in ep.4 and people calling Tsubomi "loli" because she's short and flat-chested. It's impossible to tell anyone's intended ages, given the art style, but the combination of ecchi content and the word "loli" is enough to put one in a bad mood.
To be honest, though, the main problem with the ecchi is that it doesn't go far enough. Everyone's a Barbie doll. No nipples. There are occasional exceptions, but even so the lack of nipples sort of kills the joke. It's creepy and distracting to look at, not outrageous.
None of that is what I'm complaining about. I disliked the embarrassment thing.
It's not strong dislike, admittedly. I watched the show. It was okay. However I didn't enjoy it that much and I wouldn't really recommend it to anyone else. In fairness, I think I can see what the show's creators were thinking. It's the age-old comment about a man unwillingly losing his trousers in public being funny, while a man deliberately taking off his trousers in public would merely be a bit sad.
These characters aren't men. They're schoolgirls and they're being semi-forced into humiliating situations that expose their bodies. (They don't have to transform, but a monster will destroy the city if they don't.)
What's more, everyone's referring to them as "giant boobs", "flat-chested" and "paedo bait". That includes TV announcers and the boy Silk has a crush on. (With Silk, the name's not even accurate.)
Furthermore, I just didn't find the show funny. It has a few good jokes (e.g. the non-reaction of the girls' changing room to Makoto in ep.4), but most of the sleaze is just... there. The first couple of episodes have some outrageousness value, but you soon get used to it.
In practice, I was watching because I quite liked the characters. The innocent Silk-Vivienne-Makoto love triangle is appealing, while Tsubomi is clearly the lovable star of the show. She's enjoying it. The show's more fun when she has the limelight.
Ep.12 goes for higher stakes and greater emotion, which works reasonably well. It's not enough to rescue the show, though.
This anime isn't for everyone. Most people will find it vaguely distasteful and not very good. (That includes me.) A few people will find it's perfect for them and will laugh their heads off. For me, though, this is a comedy that's only occasionally funny and a sleaze show that's merely vulgar. It's certainly not trying to titillate. The art style would have pretty much guaranteed that even without the lack of nipples. The heroines are likeable. The male characters tend to be annoying.
I didn't hate this, but I finished it mostly out of completeness and because it was short. I normally quite like the Anime Sleaze Comedy genre too.