This is a posable action figure.
From the Good Smile Company website:
From the anime series "wooser's hand-to-mouth life: phantasmagoric arc" comes a transforming figure of the mysterious yellow creature himself - wooser!
The strange round form that is wooser can transform into Rin mode, with Rin wearing a cute magical girl costume to boot! A magic wand and a stack of money are also included to display with them. The figure is partially articulated in either mode, allowing for all sorts of different situations to enjoy!