investbrain/app/Imports/Sheets/TransactionsSheet.php

<?php

namespace App\Imports\Sheets;

use App\Models\Transaction;
use Illuminate\Support\Collection;
use Maatwebsite\Excel\Concerns\ToCollection;
use Maatwebsite\Excel\Concerns\SkipsEmptyRows;
use Maatwebsite\Excel\Concerns\WithHeadingRow;
use Maatwebsite\Excel\Concerns\WithChunkReading;

class TransactionsSheet implements ToCollection, WithHeadingRow, SkipsEmptyRows, WithChunkReading
{
    // use Importable;

    public function collection(Collection $transactions)
    {
        foreach ($transactions as $transaction) {

            Transaction::where('id', $transaction['transaction_id'])
                    ->firstOr(function () use ($transaction) {

                        return Transaction::make()->forceFill([
                            'id' => $transaction['transaction_id'],
                            'symbol' => $transaction['symbol'],
                            'portfolio_id' => $transaction['portfolio_id'],
                            'transaction_type' => $transaction['transaction_type'],
                            'quantity' => $transaction['quantity'],
                            'cost_basis' => $transaction['cost_basis'] ?? 0,
                            'sale_price' => $transaction['sale_price'],
                            'split' => $transaction['split'] ?? null,
                            'date' => $transaction['date'],
                        ])->save();
                    });
        }
    }

    public function chunkSize(): int
    {
        return 500;
    }
}