"$100M Offers" by Alex Hormozi is a business book that provides entrepreneurs and business owners with strategies and tactics to scale their companies to $100 million in revenue. The author shares his personal experience and lessons learned from building and scaling successful companies. The book covers topics such as leadership, marketing, sales, operations, finance, and team building. It also includes case studies and examples from successful entrepreneurs who have scaled their businesses to $100 million and beyond. The main idea is to help entrepreneurs avoid common mistakes and overcome challenges in order to achieve their goals and create a legacy.