《十二楼》题材是完全新加坡化的。故事聚焦于城市里最普通不过的几户家庭，他们的生活点滴、辛酸滋味构成了影片主体。事件非常凌乱，基本总结不出什么情节，以生活在下层的民众日常生活为核心，力图恢复生活原貌，表达了导演对于这个表面看来规规矩矩的花园国家的反思与讽刺，展现出新加坡浮世绘。影片内容涉及新加坡社会一些尖锐问题，如无聊失落、贫富不均等等。
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