High level resolution steps

Detailed resolution steps

Step 1: Store the excel sheet in OneDrive and get it into Power Automate with a Manual Trigger or use an action called “List Rows present in Table”.
In my case I have used it in the following way:

Step 2: Get the lookup SharePoint List in the next step as shown below:

Step 3: Add a filter Array to match the lookup field from SharePoint and Excel Sheet:

Step 4: Add a create item action to create new rows into SharePoint:
Use the below formula methods to map for various kind of Datatypes:
Lookup sample –

@body(‘Filter_array’)?[0]?[‘ID’]

String field sample –

@{items(‘Apply_to_each_2’)[‘BU’]}

For Making Null Checks for String Fields –

if(empty(items(‘Apply_to_each_2’)?[‘Documents’]),null,items(‘Apply_to_each_2’)?[‘Documents’])

For Date Fields along with null check:

@{if(empty(item()?[‘Revenue Month’]),null,formatDateTime(item()?[‘Revenue
Month’],’MM/dd/yyyy’))}

For Choice-Set Options:

Use Dynamic content from Excel sheet itself

For Currency fields:

Have the field type as currency, but while importing just map the field to Sharepoint action

Attached the below screenshot for your reference:

Output

Sample Excel Sheet:

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