When the main character, a boy disguising himself as a girl, is given the duty of mopping the girl's locker room, we see full nudity (full pubic areas, breasts & buttocks) of several girls walking around locker room, as well as closeup views of the breasts and buttocks of girls in the shower. When the boy falls over and is helped up by several of the girls, more female full frontal nudity is shown.

Some people are bullied.

Some cigarette smoking.