How to increase processing time on imported excel file in Laravel

I'm trying to import students grades in this steps below, but it takes log time to finish processing!! uploading steps:

1. import excel to storage_path
2. read columns values from uploaded excel
3. check on columns if "garde <= max_grade, grade must be numeric value" else push errors in $user['note']

public function importStudentGrades(Request $request, Study $study)
{
	$columns = $study->marks()->select('marks.id', 'short_name', 'max')->get();
	//To read imported excel from storage_path
    $users = Excel::toCollection(new StudyStudentGradesImport, 
   storage_path('uploads/students-grades-stady-'.$study->id.'.xlsx'));
  foreach ($users[0] as $user) {
       $student = DB::table('users')->select('id','code')->whereCode($user['code'])->first();
         $user['note'] = [];
         $notes=[];
         foreach ($columns as $column) {
                    
                    $key = strToLower($column->short_name);
                    $key = str_replace(' ','_',$key);
                    error_log("keeeeeeeeeeeeeeeeeeeeeey");
                    error_log(json_encode($key));
                    
                    if(isset($user[$key])){

                        // grade must be numeric or null
                        if( !is_numeric($user[$key]) && $user[$key] !== NULL ){

                            array_push( $notes,'Error: (' . $column->short_name.') Grade must be numeric value.' );
                            
                        }elseif((!is_int($user[$key]) || $user[$key] == 0) && $user[$key] !== NULL){

                            $user[$key] = number_format($user[$key], 2, '.', '');
                        }

                        // grade must be within valid range
                        if ( $user[$key] > $column->max ) {

                            $submit_button = false;
                            array_push( $notes,'Error:(' . $column->short_name.') Grade exceeds (' . $user[$key] . ') 
                             maximum grade (' . $column->short_name . ':' . $column->max . ')');
                        }

                    }else{
                        $submit_button = false;    
                        return response(['error' => 'Grade exceeds (' . $key . ')'], 500);
                    }
                    $user['note']=$notes;
                }
            }
            return response(['status' => true, 'users' => $users, 'submit_button'=> $submit_button], 200);
}

This is the response:

{
    "status": true,
    "users": [
        [
            {
                "bn": null,
                "code": 201900445,
                "student_name": "Charlotte William",
                "fw": "fff",
                "fo": "3633.55",
                "fe": 9,
                "w": 28,
                "total": 102.55,
                "": null,
                "note": [
                    "Error: (FW) Grade must be numeric value.",
                    "Error:(FO) Grade exceeds (3633.55) maximum grade (FO:50)"
                ]
            },
            {
                "bn": null,
                "code": 201900590,
                "student_name": "	Oliver James",
                "fw": "     ",
                "fo": 666,
                "fe": 23,
                "w": 30,
                "total": 103,
                "": null,
                "note": [
                    "Error: (FW) Grade must be numeric value.",
                    "Error:(FO) Grade exceeds (666) maximum grade (FO:50)"
                ]
            },
      ]
   ]
}

How can this method be improved to be faster? thanks