How do you create a new report in Power BI?

Creating a new report in Power BI typically involves selecting a dataset first, as the report's visualizations are built upon this data foundation. After choosing a dataset, users can then select various visualizations to include in their report, tailoring it to convey specific insights and analyses. This process emphasizes the importance of having a meaningful dataset from which to draw visualizations, as the report serves as a way to represent the data visually and make it more understandable.

While other options mention importing files, sharing reports, or creating dashboards, these do not align with the standard process of report creation in Power BI. Importing an Excel file without formatting does not necessarily facilitate report creation, as data may need to be structured correctly for meaningful visualizations. Sharing existing reports pertains more to collaboration rather than initial report creation. Creating dashboards involves aggregating visuals from one or more reports rather than producing a standalone report from scratch.