The useful distinction is risk, not row count
A large spreadsheet can remain appropriate, while a small one can be dangerous if it controls payroll, inventory or regulated decisions. Look at concurrency, manual copying, permissions, audit needs, error detection and how quickly the business can recover from a broken formula.
First stabilize the meaning of the data
Moving an undefined process into code only makes confusion faster. Name each source, owner, metric and exception. Reconcile conflicting definitions before choosing a database or dashboard. This discovery often removes unnecessary fields and reveals the true decision the workflow supports.
Choose among automation, dashboard and system
Automation fits a repeatable transformation. A dashboard fits observation and comparison. A custom system becomes relevant when people must change state, collaborate, apply permissions and preserve a history of decisions. Many solutions combine all three, but they should not be confused.
Migrate in a recoverable sequence
Protect the existing output, create validation samples and run old and new paths in parallel where risk justifies it. Keep an export and rollback strategy. The goal is not to ban spreadsheets; it is to stop an opaque file from being the only place where the operation knows how to work.