Penguins slapping each other's butts a few times.

Some innuendo.

Some of Private's feathers come off and show some of his buttocks.

Kowalski has a crush on Eva.

there is a fair lot of potty humour throughout, the only onscreen one is one scene where a character is smothered in blue excretement after a toilet is emptied onto him.

When Skipper explains his plan to rescue Private, Corporal smashes a pineapple representing Dave and then Skipper says they will "feed on Dave's sweet remains." They don't actually do it, however.

Being secret agents, the penguins sometimes do combat.

In one scene Kowalski is throwing up but does so behind Skipper so it is not seen.

lots of mild comic slapstick, animated action violence and peril occurs, nothing graphic (obviously).

"Heck" and "Crikey" are used sometimes

Skipper says p*o

there is one scene where Agent Classified is shown popping open a green glass bottle, which is presumably alchoholic.

The main characters interact (involving unintentionally slapping and hurting it) with a very cute baby Octopus at a Chinese food market, and younger viewers may figure out that it's eventually going to be eaten. This could be upsetting.

In one of the first scenes, Skipper goes after a rolling egg. The egg goes over a cliff and Skipper almost falls off the cliff as well. Both Skipper and the egg are fine. Later, the egg is surrounded by leopard seals, but the penguins rescue the egg and escape from the seals.

A film crew pushes the baby penguins off a cliff, but they are fine.

The main villain can look creepy and menacing (he has red eyes, sharp ragged teeth and a human-like face), and has a lot of close-ups. He scared some babies into crying in our audience.

The antagonist mutates penguins into monsters and sets them loose on the population.