Maling's case of this disease is unusual in that his stomach rumblings echo sounds they have recently "heard".
The narrator then tells the story of how Maling's unusual stomach condition caused the bankruptcy of the company he worked for.
As no all-clear is sounded, the officers remain in the shelter for twelve hours, ruining the attempted merger and leading the company to bankruptcy.
Written in the midst of the Blitz, "Alas, Poor Maling" is intended to raise the morale of a demoralized London.
The story also calls into question the practicality of social etiquette, for if Maling had admitted to his stomach condition, the problem could have been avoided.