The source is a transcript from "The SDM show" podcast, hosted by Rob Cairnss, featuring guest Matt Putra, discussing e-commerce, digital marketing, and business strategy. The main topic revolves around the importance of early planning for Black Friday and the Christmas retail season, emphasizing that preparation should begin in July or August. Putra outlines a "guidance system" for e-commerce brands, which includes creating a long-term financial plan (July through next spring) and mapping a daily profit tracker and conversion funnel to monitor performance and react quickly to opportunities or problems. The conversation also touches on the necessity of a conversion-optimized website before running ads and the need for high-volume, specific creative content in advertising campaigns.