ifnex/04_Laravel/app/Imports/DebugImport.php

<?php

namespace App\Imports;

use Maatwebsite\Excel\Concerns\OnEachRow;
use Maatwebsite\Excel\Concerns\WithMultipleSheets;
use Maatwebsite\Excel\Concerns\WithStartRow;
use Maatwebsite\Excel\Row;

class DebugImport implements WithMultipleSheets
{
    public function sheets(): array
    {
        return [
            'List' => new DebugSheet(),
        ];
    }
}

class DebugSheet implements OnEachRow, WithStartRow
{
    public function startRow(): int
    {
        return 3;
    }

    public function onRow(Row $row)
    {
        $cells = $row->toArray();
        echo 'Row: ' . $row->getIndex() . ' | AWB: ' . ($cells[0] ?? '') . PHP_EOL;
    }
}