<p dir="ltr" style="line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;">[size= 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap]While Power BI provides robust data transformation features through Power Query, it may not handle highly complex data engineering tasks effectively. Power BI developers often find themselves needing external ETL tools, such as Azure Data Factory or SSIS, to preprocess data before importing it into Power BI. These additional steps increase development time and project costs. Furthermore, advanced transformations using M code can be challenging for developers unfamiliar with the language. The inability to perform all necessary transformations within Power BI limits its efficiency for projects requiring extensive data manipulation.[/size]