Johnny makes very inappropriate comments about when he heard his parents having intercourse.

Johnny pulls down his pants (his butt cheeks and ass can be seen) and shows a girl his penis and makes comments about it as if like it is a very special gift of boys.The girl replies by pulling her skirt she shows him her vagina and makes comment like Johnny did. (This scene does not contain any nudity but is sexually explicit).

Johnny makes a sexual comment about his teacher.

Johnny makes sexual comments about his mother and aunt.

This film deals with an over-matured child who talks about sex, masturbation and naked women throughout the film.

None.

Many uses of words including F*ck, Ass, Assh*le, P*ssy, F*pping, Mas*urbating, V*gina, Penis etc.

And almost 90% used with a sexual meaning.

None.