PHPOffice / PhpSpreadsheet

        try {

            $rowA = 0;

            foreach ($matrixData1 as $matrixRow) {

                if (!is_array($matrixRow)) {

                    $matrixRow = [$matrixRow];

                }

                $columnA = 0;

                foreach ($matrixRow as $matrixCell) {

                    if ((!is_numeric($matrixCell)) || ($matrixCell === null)) {

                        return Functions::VALUE();

                    }

                    $matrixAData[$rowA][$columnA] = $matrixCell;

                    ++$columnA;

                }

                ++$rowA;

            }

            $matrixA = new \PhpOffice\PhpSpreadsheet\Shared\JAMA\Matrix($matrixAData);

            $rowB = 0;

            foreach ($matrixData2 as $matrixRow) {

            }

            $matrixA = new \PhpOffice\PhpSpreadsheet\Shared\JAMA\Matrix($matrixAData);

            $rowB = 0;

            foreach ($matrixData2 as $matrixRow) {

                if (!is_array($matrixRow)) {

                    $matrixRow = [$matrixRow];

                }

                $columnB = 0;

                foreach ($matrixRow as $matrixCell) {

                    if ((!is_numeric($matrixCell)) || ($matrixCell === null)) {

                        return Functions::VALUE();

                    }

                    $matrixBData[$rowB][$columnB] = $matrixCell;

                    ++$columnB;

                }

                ++$rowB;

            }

            $matrixB = new \PhpOffice\PhpSpreadsheet\Shared\JAMA\Matrix($matrixBData);

            if ($columnA != $rowB) {