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The tutorial discusses free tools for extracting data from PDF to Excel, highlighting PDF-Excel converters and the copy-and-paste method for smaller datasets. A key focus is on Power Query's new feature that allows importing data from PDFs. The presenter aims to test this functionality by examining three examples, starting with a safety report that includes safety performance data. The first attempt to transfer this data involves using the copy-and-paste method (Ctrl + C and Ctrl + V), which successfully brings over the information but raises questions about data accuracy and the ability to refresh updates from the original PDF.