There are repeated sexualised references to schoolgirls in the context of an adult woman performing as a schoolgirl character in a dance club. These references are not graphic, but could still be considered offensive.
Two men are seen topless as they kiss - it's implied they're going to sleep together.
There are no sex scenes in the film.
A good amount of the film is set in an "exotic" dance club where female dancers are seen topless or fully nude, however much of the nudity is in the background or not focused on.