Flesh (2020)

A man is seen groping dressed female breasts

A man is seen thrusting into a woman for about 12 seconds. Her butt can be seen as well as the man's legs, but no genitalia

Two women are implied to be performing fellatio on a young man. The action is not clearly seen, but the women are seen nude from the side

Three men gangrape a child. The child is seen struggling as the men remove her clothes. Her breasts are seen briefly. The scene cuts away before anything more explicit is shown

A silhouette of a fully naked man and woman are seen having sex. The penetration can be seen briefly only if you look close. The outlines of genitalia are clear

A man goes to a porn theater where several men are seen masturbating. No genitalia is explicitly seen, though the action is clear. The screen does, however, show actual porn, with clear penetration and complete nudity.