Power BI developers utilize Power Query to extract, transform, and load data efficiently. They use M language to handle complex transformations, such as pivoting and unpivoting datasets. Filters and conditional columns are applied to clean and reshape raw data. Data is split, merged, or grouped as needed to create meaningful structures. Reusable queries and dataflows are created for recurring tasks. Power BI developer test transformations iteratively to ensure data accuracy and reliability. By automating data cleansing, they ensure datasets are ready for analysis while saving time.