Hello, dear Bahare! I agree with Mr. Jamshidi, usually before any analysis, data gathering (according to goals of analysis) is the first step. And this is thought to be one of the most important steps - the quality of the analysis and data interpretation correlates greatly with the quality and completeness of the initial data sets and data clearing quality ;)
I agree with other colleagues. In my view, unlike thematic analysis, content analysis is done based on available data you have. Since you have no specific theme, you would not know whether you need to collect additional data or so.