This is a softcore pornographic movie about a prostitute running a brothel, in which every part of the human body is shown, male and female. No penetration is depicted, and in most cases a knowledgeable eye can tell that there isn't even an anatomical possibility of such due to implausible posing. However, even in these poorly-simulated sex scenes, the intent of the actors is clear.
There are several scenes where fully-nude men and women have simulated sexual intercourse. There are five heterosexual couples' (FM) scenes, three full FF scenes, one partial FF, one FMF threesome, and one solo female masturbation scene. That last is in some ways the most extreme because it appears to be unsimulated; it shows a woman using a body massager on her vulva, which at one point fills the frame for several seconds.
A doctor is shown examining the bodies of several nude women in series. His examination includes explicit manual contact with their breasts, buttocks, and genitals.
For all that this movie is about sexual gratification, an erect penis is never shown, and flaccid ones shown fleetingly. Hairy vulvas are more commonly seen.