According to MTV, "Judge envisions 'Extract' as an evil-twin sequel to 'Office Space,' but now it's the boss who has a bad case of the Mondays. 'He's the owner of a company that makes vanilla extract and orange extract, and that kind of thing. 'Office Space' was sympathetic to the employees, and the bosses and the managers were the a--holes. This one is sympathetic to Jason Bateman's character as the owner, and all the employees are the a--holes. ... It's another workplace comedy.' "
There you have it.(From BuzzFeed)