A boy trips and falls on top of a girl, who somehow ends up naked in the process, while various items of lingerie from her dresser are strewn around them. His hands land on her breasts. They stay in that position for an awkward amount of time before she asks him to move and dresses, the camera focusing on her back as she does so.

In one scene, a woman is taking a bath, at one point when she looks up at the ceiling, one of her nipples can be seen, however it is difficult to see and it only lasts for a few seconds.

A teenage boy complains about a penguin wandering around in his female guardian's bathroom, he's completely nude but his genitals are covered by a beer can on the table. He slides away in embarrassment whilst covering his genitals when he realizes he's naked. Nothing is seen.

A teenage girl appears nude twice in the film, in one scene her breasts are visible for a few brief moments. Her rear end can be seen fully in the second scene when she's changing into a plug-suit.

There are three main scenes of violence in the film. During these scenes, the boy and girl protagonists experience the same pain as the humanoids they're piloting. The pains depicted include arms being twisted, and damage to the head and chest.

The protagonist is punched in the face twice and we see blood on his nose.

A helicopter gunship is shot down by an energy beam, and by the pilot's shout of pain we assume he's been killed.

An "angel" self-destructs when it is wounded and tons of it's own blood shower the HQ of the military division fighting it.

One use of "bastard".

The boy protagonist's guardian drinks beer.

In a later scene, she and her co-worker are in a bar. The co-worker is smoking.

It has been said that the Rebuild films aren't as harsh or as disconcerting as the original series.

There are flashing subliminal images and depictions of emotional and psychological pain.