Depends on what the show/movie is.

There are also quite a few sex references and jokes said by cast members as well.

be warned some episodes do cover shows or movies that feature graphic nudity which is shown as clips in the show for example one episode features a clip from 'Pam and Tommy in which explicit close ups of a mans bare genitals are shown uncensored.

Unfortunately, this show at times is normalizing full frontal nudity by showing full frontal nudity clips. For example, season 24 episode one which shows extensive full frontal nudity from the Dating Naked TV show.

Depends what the show/movie is being shown.

Swearing is frequent on the show, as the show isn't scripted and it airs in a post-watershed slot. "Fuck" and "Shit" are said pretty much all the time and other mild words are also as frequent.

As the show isn't scripted, the cast members can say pretty much anything they want.

Many of the cast members drink a lot of alcohol when they're watching, sometimes they are completely drunk.

Other than the show/movie having this, it's otherwise none, as this is show is basically just people commenting on shows/movies, siting on their sofas.

There's some occasional gross-out humour, but it's played for laughs.