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The video tutorial introduces a mobile app business plan spreadsheet template available in Excel and Google Sheets, designed for planning mobile app ventures or any business. The template accommodates various revenue models, including subscriptions, ads, or in-app purchases, and offers tools for forecasting and projections with charts and graphs. It is fully customizable, suitable for industries beyond mobile apps, allowing users to predict profits, expenses, and new business lines while considering overhead and marketing costs. The tutorial demonstrates how to use the template for projections, forecasting, and scenario planning, starting with entering static inputs like company name, start date, and forecast horizon up to 121 months.