Humphrey calls Kate "sexy" a few times.

there's one scene where Kate walks seductively swaying her hips in front of Humphrey. he stares at her and drools a little bit.

Humphrey kicks a wolf in the crotch and the wolf yells "OWWWW! my gonads!"

Garth makes a sexual joke about him liking to live with Lilly in the "very tall grass" and Lilly giggles sexually. Kids wont get the joke.

a wolf gets hit with a stick (this is done for comedy)

Humphrey kicks a wolf on the crotch

Lilly punches a wolf in the face

Winston claws a wolf; we briefly see a little blood on the wolf's face (this isn't graphic)

Humphrey says "damn" a few times. we can also hear 1 use of "crap" and 2 or 3 "oh my god".

when Winston, Garth, Lilly and Tony get ready to fight the rogues, they're surrounded by a group of bears; Winston almost says "What the fuck?!"

name calling (stupid, loser, fool, dimwit, ass, retard etc.)

Salty mentions "fermented berries" to Humphrey, which sounds like some kinda drug (although it turns out to be normal blue berries).

just like in the first movie, wolves snarl at each other

some of the rouge wolves might be creepy to young kids

the fight scene towards the end between the pack and rogue wolves might be intense to really young kids, especially when the pack's joined by a bunch of bears to fight off the evil wolves.

Winston, Tony, Lilly and Garth get surrounded by a group of bears. at first, it looks like the bears are about to kill them, but the bear cub convinces his family they're their friends and the rogues are "fair game".