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The tutorial discusses the intricacies of analyzing financial data surrounding a specific deal announced on August 26, 2014. It emphasizes the importance of the Last Twelve Months (LTM) figures leading up to the announcement to achieve an accurate financial assessment. The speaker notes the unusual time structure of the data, covering the final year of 2013, the first half of 2013, the second half of 2014, and up to the end of the second quarter of 2014. This period is crucial for understanding the financial context of the acquisition. The tutorial aims to clarify LTM financials before adjusting the income statement in PowerPoint.