This comic makes me sad. It seems to be about the end of a relationship. A relationship that has actually been over for a long time, but the people involved in it are still living together (at least at the beginning).
The comic is mostly silent, and deals with really minor things. There's no big argument or major event or anything like that, but the absolute lack of positive emotions between the two characters is kind of distressing. I could almost feel the contempt and helplessness of the characters dripping off the page. It makes me sad that people stay in unhealthy relationships like this!
Of course I guess it's possible that I have completely misinterpreted this entire comic.