Csv Simple Reader

reader.php

<?php
    function readCsv(string $filename, string $delimiter = ',', string $enclosure = '"', string $escape = '\\'){
        ini_set('auto_detect_line_endings', true);
        $row = 0;
        $headers = [];
        if (($handle = fopen($filename, 'r')) !== FALSE) {
            while (($data = fgetcsv($handle, 0, $delimiter, $enclosure, $escape)) !== FALSE) {
                $row++;
                if(1 === $row){
                    $headers= $data;
                    continue;
                }

                $keyValueData = [];
                $isLineEmpty = true;
                foreach ($headers as $key => $value){
                    if (in_array($data[$key], ['#REF!', '#N/A'])) {
                        $data[$key] = null;
                    }
                    if (!empty($data[$key])) {
                        $isLineEmpty = false;
                    }
                    $keyValueData[$value] = $data[$key];
                }
                if($isLineEmpty){
                    continue;
                }

                yield ($row-1) => $keyValueData;
            }
            fclose($handle);
        }
        ini_set('auto_detect_line_endings', false);
    }