PI 7.3 development File to File and File to Idoc

Hi,

I working on scenario where PI picks a Flat File through the sFTP adapter and split the records in the file and sends to ECC system. Here there are four different ECC systems where PI has to send the file. For Two SAP Systems it has to send as Idoc and another it has to send as Flat File. how do i need to proceed with this. We need to split the flat file and based on the record we need to SAP system.