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In this video tutorial, the presenter demonstrates how to perform a sales forecast using regression analysis, focusing on identifying seasonal effects for a specific company. The discussion begins with an overview of the provided data, noting the significance of the dates—October, January, and April. It is emphasized that data released in October reflects performance from the previous quarter (July to September), while January's data pertains to the fourth quarter of the previous year (October to December). The presenter highlights the need to identify these quarterly figures as a foundational step in the analysis.