Several uses of 'butt', 'heck', 'oh my God/gosh', 'dang', 'idiot', and 'freaking.' There are a few mild insults throughout. No strong profanity. Some potty humor aimed at younger audiences.
Mild slapstick and cartoon peril throughout. A bear gang is involved in criminal activity and chases characters. A major set piece involves a theater flooding and collapsing — characters are in danger but no one is seriously hurt. Mike the mouse is threatened by bears who want to harm him for cheating at cards. Some punching and physical intimidation. A character is grabbed and dangled. The violence is played for comedy or tension, not gore.
Suggestive elements: Rosita the pig is shown briefly in lingerie getting dressed. A female character (Ash the porcupine) discovers her boyfriend with another female porcupine in their apartment (implied romantic betrayal). Mike the mouse's girlfriend wears a revealing outfit. Some mild flirtatious behavior. Meena's grandfather makes a brief joke about an attractive woman on TV. Nothing explicit.
Brief scenes of characters at a bar. Mike the mouse is seen in a jazz club environment. No drunkenness or drug use is prominent, but alcohol is present in the background of a couple scenes.
Brief animated nudity played for humor — a few animal characters are shown without clothes in comedic situations (cartoon animals, non-anatomical). Rosita briefly shown in undergarments. A pig's rear end is shown for a sight gag. Nothing sexualized beyond the suggestive elements noted above.
A few casual uses of 'Oh my God' as exclamations. No direct mockery of God, faith, or Christianity.
Themes of perseverance, pursuing your talents, family loyalty, courage to overcome fear, and second chances. Rosita's storyline shows a devoted mother who loves her family but has lost herself — she rediscovers her gifts. Johnny defies his criminal father to pursue music, and his father eventually comes around — a redemptive arc. Meena overcomes debilitating stage fright through encouragement. Buster Moon, however, lies repeatedly and deceives others throughout the film — his dishonesty is largely played for laughs and is not strongly condemned. He succeeds in the end despite his deception, which sends a mixed message.
A koala named Buster recruits his best friend to help him drum up business for his theater by hosting a singing competition.