What the picture shows
The penguin has a black head, a white face and an orange beak. Its eyes are wide open and its gaze is fixed on whoever it is talking to. It holds a pencil in one flipper and writes in a green spiral notebook. Above the notebook, to the right of its head, is the white caption “Got it”.
The background is dark, in warm brown and green tones, which makes the character's white face stand out. The expression reads as a mix of concentration and mild alarm.
Where the penguin comes from
The character is Kowalski, one of the four penguins from the film Madagascar. They first appeared in the background of the 2005 film, then got their own animated series and a feature film in 2014. In the team Kowalski is the scientist and inventor: he calculates, analyzes and builds gadgets.
It could not be reliably confirmed which episode or film the frame comes from, so naming a specific episode would be guesswork. What is known is who is pictured and that the frame has become a standalone reaction template.
How the reaction works
The joke is that the character takes in information with extreme seriousness. The notebook and pencil symbolize discipline: the penguin doesn't just hear, it records. The caption “Got it” sharpens the contrast when the information is absurd, alarming or completely mundane.
There is a second layer too: a caption on such a frame often expresses feigned agreement. The character seems to accept a rule and writes it down, while in reality it has no intention of following it.
Captions for the picture
“Mom: put on a hat, it's minus five outside.” The penguin “records” an everyday request as a valuable instruction; the funny part is the dramatic stare paired with an ordinary request.
“Boss: this is urgent, but you don't actually have to do it.” The joke is in the contradiction: the penguin has to write down something that makes no sense.
“Friend: I bought a ticket to a concert in another city, but there is enough time, right?” The notebook here signals uncertainty: the penguin writes down a plan that is unlikely to work.
“Friend: don't eat that after six.” The character pretends to obey, although the note in the notebook is unlikely to be remembered for long.
The hero and his role
In the TV series the four penguins are a special unit, each with a role of their own; Kowalski's is the scientific one. That is why the notebook in his flipper looks natural: he is, so to speak, the penguin of data and notes. When the frame is used in memes, viewers read it as “a serious analyst has just heard something very strange.”
The caption “Got it” is simple but universal. It needs no follow-up, so the meme can be sent instead of a reply. The more absurd the original message, the funnier a quiet “got it” becomes: you can hear that the character doesn't quite get it but is trying.
Where to use it
The meme works well in chats when a message calls for a joke rather than words. It works as a reply to long explanations and as a sign of polite agreement. To underline the irony, add an absurd detail to the situation: the attentive penguin then looks even funnier.
Don't read more into the picture than is there: it is a joke about attentiveness and feigned agreement, not about any real person.