Are you asking how to compare the data in cell A1 of two different spreadsheets? If so, to use the Excel actions in Power Automate, your data must be in a table. Cell A1 would be in the header row of your table. If this is what you need, you will first need to format the data in your spreadsheets as a table. Then I assume you are wanting to compare the data from the second row of each of your spreadsheets.
If so, this gets much easier. Once you have the data formatted as a table, add an additional column to your spreadsheets named Row with the function =ROW() so that each row in your spreadsheets has a unique ID, as this is needed to get the row. The following is made-up data from Mockaroo - Random Data Generator and API Mocking Tool | JSON / CSV / SQL / Excel, but your spreadsheet would look like this this:
In my data above, I already have a column that contains unique values in the id column. If you have something similar in your data, you can use that instead of creating the "Row" column in the Key Column/Key Value pair. However, the Row method ensures you are always comparing the second row. If you need to compare a specific item no matter how the data is sorted, then you will need to have something unique in each spreadsheet to identify the row.
Next you will use two Get a row actions to get the data for the rows you want to compare. You would configure these like:
Finally, add a condition and compare the field in the row from your first spreadsheet to the one in your second spreadsheet:
