The recorded lesson, presented by Napolina Tard, focuses on an 11th-grade business studies class covering profitability and business ratios, such as markup and margin. The session contrasts two types of serial bars, Super Serial Bar with a 15% profit margin and Special Serial Bar with a 35% profit margin, highlighting strategies for maintaining profitability. Essential formulas, like calculating Gross Profit on Cost, are discussed to guide students in understanding how to sustain product margins and ensure successful trading activities in a supermarket context.