Common Sense Note
Parents need to know that The Last Stand is an old-school action flick starring Arnold Schwarzenegger. There's a high body count and lots of bloody violence (shootings, explosions that lead to strewn limbs, etc.), as well as frequent strong language ("motherf---er," "a--hole," "bitch," etc.), but no sexuality beyond a couple of kisses. Families concerned with consumerism should note that the film features plenty of Chevy vehicles and references to a particular very expensive Corvette. Ultimately, despite the movie's violence, at its core it has a decent message about protecting your home, your friends, and your town.
Sexual
Content
Two passionate kisses: one between the escaped prisoner and his hostage and the other between exes who reconcile. In one scene, a criminal remarks on a female character's body and says he would "kill for that ass" as he points a gun at her.
Violence
There's a high body count, and people die in all sorts of ways. Being shot is the most common (some at close range, with blood spurting out of the bodies), but others are blown apart (limbs are strewn around), thrown off the side of a building, crashed into, etc. The sheriff and the prisoner get into a prolonged hand-to-hand fight that's bloody but not deadly.
Language
Frequent but not constant use of words including "motherf---er," "f--k," "a--hole," "bitch," "s--t," "d--k," "hell," "ass," "damn," and more. Exclamations like "Jesus Christ!" and "goddammit!" are also used.
Social
Behavior
The Last Stand's overwhelming message (amid lots and lots of action violence) is that even a small group of people can make a big difference. The sheriff and four deputies manage to defeat a criminal druglord who's outsmarted the FBI. The movie also espouses the military ideals that you never leave one of your own, that you don't let your fellow soldiers die in vain, and that, even if you're outnumbered, it's your duty to defend your home and your people.
Consumerism
The escaped prisoner drives in a customized Chevy Corvette ZR1, and parts of the movie seem like a commercial for the performance sports car (which costs more than $100,000). And, later on, the sheriff saves the day in the mayor's Chevy Camaro; he also has a Chevy truck, and the government agents drive in Suburbans. The main character wears a Timberland fleece in one scene.
Drugs / Tobacco /
Alcohol
An adult character is shown drinking beer in one scene, and another man is locked up for drunken and disorderly conduct (but he's sobered up by the time he's introduced).
