Oh Boy where to start. First of all there are only 3 12 minute short episodes.
Its a text book magical girl anime but throw in some bad jokes, some ecchi and a lot of randomness you'll end up with this.
The jokes where a bit bad to funny. I did find my self laughing a few times. There is no time line set for this show and you'll won't need it. It just jumps around. The first episode felt like this was jumping in from season 2. The third and final episode felt like it should have been episode 2.
Over all if you have about 30 minutes to kill and want to lose a few brain cells trying for figure out what you just seen give Kigurumikku V3 a shot.