How can two measures be compared in Power BI?

Comparing two measures in Power BI is most effectively accomplished by creating a visual that utilizes a comparison formula written in DAX (Data Analysis Expressions). DAX allows users to create sophisticated calculations and metrics that can directly reflect the relationships and differences between various measures, such as sums, averages, or percentages.

When you define a measure in DAX, you can leverage functions that facilitate comparisons, such as calculating the difference between two sales figures or determining trends over time between different categories. This calculation can then be visualized in different formats, such as bar charts or line graphs, which provide intuitive insights into the data.

Using standard Excel functions is not feasible within the Power BI environment since it operates on a different framework optimized for data modeling and visualization. Power Query, while useful for data shaping and transformation before visualization, does not allow for measures to be compared directly; it serves as a means to prepare data rather than analyze it post-preparation. Implementing report themes contributes to the aesthetics of the report but does not impact the analytical comparison of measures. Thus, creating a visual with a comparison formula in DAX is the most appropriate and powerful approach for measure comparison in Power BI.