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In a recent meeting, a realtor expressed distress over being denied financing by multiple banks. Upon reviewing his profit and loss statement, the speaker felt compelled to help. This video tutorial is designed to explain how to create a profit and loss statement, what it entails, and its significance. A profit and loss statement (P&L) is calculated by subtracting total costs and fixed expenses from gross sales over a specific time frame (monthly, quarterly, or annually). The tutorial promises to cover the importance of P&L statements and provide a template for viewers to use for their own businesses.