Flows compile to Apex at runtime. Get Records = SOQL query, Update Records = DML statement, Loop = loop. Same limits as Apex: 100 SOQL queries, 150 DML, 50,000 records. When triggered by a batch (Data Loader), one interview fires per record, multiplying costs. 3 Get Records + 2 Updates x 200 records = 600 SOQL + 400 DML = instant failure.