Utility functions matter because they let us write reusable pieces of code that perform specific tasks, like adding tax to a price. Instead of repeating the same calculation in many queries, we write it once in a function. When the main query runs, it calls the function with an input value. The function calculates the result and returns it. This makes queries simpler and easier to maintain. For example, the add_tax function multiplies the price by 1.1 to add 10% tax. The execution table shows the function being called with 100, calculating 110, returning it, and the query displaying the result. Using utility functions helps keep code clean and reusable.