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In this tutorial, the host, a wealth and life coach, addresses new business owners seeking to evaluate their business ideas by predicting potential sales and the work required to achieve them. The video outlines three steps for creating a sales forecast. The first step focuses on researching industry average conversion rates, noting that each industry has data indicating the percentage of potential customers who make purchases (e.g., a 2% conversion rate). The host encourages viewers to subscribe for weekly content aimed at increasing income and achieving business success, and invites them to turn on notifications for new videos.