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The video tutorial presents a mobile app business plan spreadsheet template available in Excel and Google Sheets, suitable for planning ventures based on various revenue models including subscriptions, ads, or in-app purchases. The template includes features for forecasts, projections, charts, and graphs, making it customizable not only for mobile apps but for any business seeking to analyze potential profits and expenses. It can also assist in forecasting new business lines, products, or pricing strategies, taking into account capital expenses, overhead, and sales and marketing costs. The tutorial outlines how to use the template for projections, forecasting, and scenario planning, focusing first on entering static inputs like company name, start date, and forecast horizon.