If you have emailed a backup file from your iOS device via “Settings” > “Backup” > “Email Backup Now” – then you can save it and restore this file via your PC. You need to put the backup file into the “File Sharing” of the app through iTunes (as per the correspondent instructions with screenshots via “Settings” > “Backup”):
1). Connect your device to a Mac/PC, open iTunes and select your device.
2). Select “Apps” and scroll to “File Sharing” on the right side.
3). Select Daily Budget and drag & drop your backup file into the right field.
Or you can check the detailed instructions on the official Apple’s site:
After that, please, open the app itself, go to Settings > Backup and tap “Restore backup”.