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In today's video, the tutorial covers how to read an annual report, or a 10-K, for U.S. businesses. The presenter addresses frequent inquiries about the process and emphasizes its importance for long-term investors analyzing a company's fundamentals. The video highlights the necessity of not only reading one annual report but also multiple reports over the years for a specific company, as well as those of competitors within the same industry. The presenter intends to explain their approach to reviewing annual reports, discussing whether to read them from start to finish or to focus on particular sections while minimizing attention to others.