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The video tutorial introduces a mobile app business plan spreadsheet template designed for Excel and Google Sheets. This customizable tool helps users plan their ventures, regardless of whether their revenue model is based on subscriptions, ads, or in-app purchases. It includes features for forecasts and projections, complete with charts and graphs. The spreadsheet can be utilized by any business for profit and expense forecasting, including new products or pricing strategies while accounting for overhead and sales/marketing costs. The tutorial demonstrates how to use the template for projections, forecasting, and scenario planning, starting with entering basic static inputs like company name, start date, and the forecasting horizon in months, capped at 121 months.