This kid's mom got Picture Day mixed up with Pajama Day on the school calendar.
SpongeBob seems happy.
The great thing about this picture is that it's all right there in the image, the full story. You don't need to be told that there's a Picture Day and a Pajama Day on this kid's school calendar, probably a little too close to each other, since they both begin with "P" and look about the same. You don't need to be told that his mom or dad is probably a bit frazzled, but genuinely trying his or her best to be an attentive parent. You don't need to be told of all the humiliations this kid has gone through, not just today, but over the course of his life up until this point.
You don't need to be told any of that. It's all right there on the kid's face. A perfect little bit of childhood trauma, frozen in time.
(by Dennis DiClaudio)
Sources: redditor KillerKenyan