$extractRowsImport = new GetRowsImport(5);
$extractRowsImport->import('user_list.xlsx');
$result = $extractRowsImport->getData();

<?php

namespace App\Imports;

use Exception;
use Maatwebsite\Excel\Concerns\Importable;
use Maatwebsite\Excel\Concerns\SkipsErrors;
use Maatwebsite\Excel\Concerns\SkipsFailures;
use Maatwebsite\Excel\Concerns\SkipsOnError;
use Maatwebsite\Excel\Concerns\SkipsOnFailure;
use Maatwebsite\Excel\Concerns\ToModel;
use Maatwebsite\Excel\Concerns\WithHeadingRow;
use Maatwebsite\Excel\Concerns\WithValidation;
use Maatwebsite\Excel\Concerns\WithLimit;
use Maatwebsite\Excel\Concerns\WithMultipleSheets;
use Maatwebsite\Excel\Concerns\WithStartRow;
use Throwable;
use App\Models\Inventory;

class GetRowsImport implements
    ToModel,
    WithHeadingRow,
    SkipsOnError,
    SkipsOnFailure,
    WithLimit,
    WithMultipleSheets
{
    use Importable,
        SkipsErrors,
        SkipsFailures;

    private $rows = 0;
    private $exceptionsList = [];
    private $rowCnt=0;

    private $data = [];

    public function __construct(
        $rowCnt = 10
    ) {
        $this->rowCnt = $rowCnt;
    }

    /**
     * @param array $row
     *
     * @return \Illuminate\Database\Eloquent\Model|null
     */
    public function model(array $row)
    {
        dump($row);
        $this->data[] = $row;
        ++$this->rows;
        return;
    }

    /**
     * which sheet to be read and maintain its sequence which sheet read first & so on..
     */
    public function sheets(): array
    {
        return [
            'Users'=>$this
        ];
    }


    public function limit(): int
    {
        return 5;
    }

    public function getRowCount(): int
    {
        return $this->rows;
    }

    public function getExceptions(): array
    {
        return $this->exceptionsList;
    }

    public function getData(): array
    {
        return $this->data;
    }
}