Haruko just remove an girls clothes but They were nudes, But one main character's breasts are covered.

One scene, Haruko in the bathtub, But her breast least covering with water, No nudity shown.

Two characters are kisses.

An Action Violence itself probably similar to FLCL Progressive.

Strong language is rarer than FLCL and FLCL Progressive.

One main character's holding an stick-cigarette.