Excel Grouping by Column

@fadiabadir

you should convert your data into the collection and apply the collection method (Group_By)

see this sample code and documentation

$collection = collect([
    ['account_id' => 'account-x10', 'product' => 'Chair'],
    ['account_id' => 'account-x10', 'product' => 'Bookcase'],
    ['account_id' => 'account-x11', 'product' => 'Desk'],
]);

$grouped = $collection->groupBy('account_id');

$grouped->all();

https://laravel.com/docs/8.x/collections#method-groupby