function NAME(string $filePath) {
        $reader = IOFactory::createReaderForFile($filePath);
        $reader->setReadDataOnly(true);

        $spreadsheet = $reader->load($filePath);

        $worksheets = $spreadsheet->getWorksheetIterator();
        $worksheets->rewind();
        Assertion::true($worksheets->valid(), 'Invalid worksheet');

        $rowsIterator = $worksheets->current()->getRowIterator();

        return new SpreadsheetRowIterator($rowsIterator);
}

final class SpreadsheetRowIterator extends \FilterIterator
{
    /**
     * @param Row $row
     * @return array
     */
    private function convertRowToArray(Row $row): array
    {
        $cellIterator = $row->getCellIterator();
        $cellIterator->setIterateOnlyExistingCells(false);
        $cells = [];
        foreach ($cellIterator as $cell) {
            $cells[] = $cell->getValue();
        }

        $cellIterator->__destruct();

        return $cells;
    }

    public function current(): array
    {
        $row = $this->getInnerIterator()->current();
        assert($row instanceof Row);

        return $this->convertRowToArray($row);
    }

    /**
     * @inheritDoc
     */
    public function accept(): bool
    {
        $row = $this->current();

        foreach ($row as $item) {
            if ($item !== null) {
                return true;
            }
        }

        return false;
    }
}