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In this video tutorial, the focus is on how to read an annual report or a 10K for US businesses. The host emphasizes the importance of analyzing the fundamentals of a business by reading multiple annual reports over different years for the same company and its competitors. The tutorial explores the approach to reading annual reports, highlighting key sections to focus on and sections that may not require much attention. The goal is to provide viewers with insights on effectively analyzing and interpreting annual reports for investment purposes.