How do I go about creating a flow action?

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How do I go about creating a flow action?   I am on a quest to use Power Automate to Parse a CSV File and Add Content to a SharePoint List.   As luck would have it, the company, "Encodian" has an article entitled, "Parse a CSV File and Add Content to a SharePoint List" (link is here: "https://www.encodian.com/blog/parse-a-csv-file-and-add-content-to-a-sharepoint-list/#:~:text=Parse%20a%20CSV%20File%20and%20Add%20Content%20to,3.%20Configure%20the%20Trigger%20action.%20...%20More%20items")   It uses an "action" from Encodian called "Parse CSV" but, unfortunately, my company does not want me to use any 3rd party plug-ins.   And so now I am on a quest to find out how Encodian did what they did. I want to dig down to the next level and code a "action" for Power Automate. How does one do this and how does one get the knowledge to code on this level? SharePoint and Power Automate are obviously Microsoft Products that promote the idea of producing solutions without coding but they most have also open the door to parties that want to code their own plug-in with some sort of SDK. Any ideas? So, how do I go about creating a flow action?
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