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The tutorial introduces a mobile app business plan spreadsheet template available in Excel and Google Sheets, designed for planning mobile app ventures regardless of the revenue model, such as subscriptions, ads, or in-app purchases. This customizable template supports forecasting and projections with charts and graphs, applicable to any business seeking to estimate profits and expenses. It accommodates new business lines, products, or pricing strategies while considering capital expenditures, overhead, and sales/marketing costs. The video outlines how to utilize the template for projections, forecasting, and scenario planning, starting with entering static inputs like company name, start date, and forecast horizon, capped at 121 months.