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In this video, Dmitry Bonder explains the concept of a profit and loss statement and its importance for small business owners. Targeting entrepreneurs who have never prepared financial statements, he aims to provide clear, step-by-step guidance to help them understand their business's financial health. Dmitry introduces himself as the CEO of an educational company and various startups, sharing insights on earning money and practical advice for running a successful business. The video is not intended for financial professionals but for those seeking to improve their understanding of financial statements.