Excel to array

<?php 
// Главное не забыть подключить IOFactory
use PhpOffice\PhpSpreadsheet\IOFactory;

$reader = IOFactory::createReader("Xlsx");
$spreadsheet = $reader->load("files/avc.xlsx");
foreach ($spreadsheet->getWorksheetIterator() as $worksheet) {
    $arrayData[$worksheet->getTitle()] = $worksheet->toArray();
}
$result = array();
foreach ($arrayData  as $key => $value) {
    $keys = array_slice($value, 0, 1);
    $values = array_slice($value, 1);
    foreach ($values as $val) {
        $result[$key][] = array_combine($keys[0], $val);
    }
}