exchange-2.0/app/Classes/Modules/Imports/Services/ImportsDebtor.php

<?php

namespace App\Classes\Modules\Imports\Services;

use App\Models\Company;

use Maatwebsite\Excel\Concerns\ToModel;
use Maatwebsite\Excel\Concerns\WithHeadingRow;
use Maatwebsite\Excel\Concerns\WithBatchInserts;
use Maatwebsite\Excel\Concerns\WithValidation;

class ImportsDebtor implements ToModel, WithHeadingRow, WithBatchInserts, WithValidation
{
  public function __construct() {

  }

  public function model($row = [])
  {
    $reference = str_replace('/CIEF', '', $row['2nd_description']);

    $debtor =  $row['code'];
    $company = Company::where('reference', $reference)->first();

    if ($company) {
      $company->debtor = $debtor;
      $company->update();
    }

    return [];
  }

  public function batchSize(): int
  {
    return 100;
  }

  public function rules(): array
  {
      return [

      ];
  }
}