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In this tutorial, the presenter demonstrates how to create reports in Excel using a class of 25 students as an example. The data includes student names, roll numbers, and subject marks. The focus is on generating a report card for a selected student, showcasing a defined format containing the student’s name, roll number, and class information. The method can be applied to various fields, such as finance or customer data, illustrating the versatility of the reporting strategy in different contexts. The video emphasizes the ease of generating reports by simply selecting a student and clicking the "generate report" button.