https://understanddrupal.com/articles/migrating-microsoft-excel-and-libreoffice-calc-files-drupal

image_migration_process_destination.yml

process:
  psf_destination_filename:
    plugin: callback
    callable: basename
    source: B # This is the photo URL column.
destination:
  plugin: 'entity:file'

image_migration_source.yml

source:
  plugin: spreadsheet
  file: modules/custom/ud_migrations/ud_migrations_sheets_sources/sources/udm_photos.xlsx
  worksheet: 'UD Example Sheet'
  # The file does not have a headers row.
  header_row: null
  origin: A1
  # If no header row is available, you use the spreadsheet's column names: A, B, C, etc.
  # If you do not manually add a list of columns, all columns that contain data in the worksheet would be returned.
  # The same names need to used in the process section.
  columns:
    - A # This column contains the photo ID. Example: 'P01'.
    - B # This column contains the photo URL.
  row_index_column: null
  keys:
    A:
      type: string

paragraph_migration_process_destination.yml

process:
  field_ud_book_paragraph_title: book_title
  field_ud_book_paragraph_author: 'Book author'
destination:
  plugin: 'entity_reference_revisions:paragraph'
  default_bundle: ud_book_paragraph

paragraph_migration_source.yml

source:
  plugin: spreadsheet
  file: modules/custom/ud_migrations/ud_migrations_sheets_sources/sources/udm_book_paragraph.ods
  worksheet: 'UD Example Sheet'
  header_row: 1
  origin: A2
  columns:
    - book_id
    - book_title
    - 'Book author'
  row_index_column: 'Document Row Index'
  keys:
    book_id:
      type: string

udm_book_paragraph.ods.csv

udm_photos.xlsx.csv