drb/app/Exports/MultiSheetExport.php

<?php

namespace App\Exports;


use Maatwebsite\Excel\Concerns\WithMultipleSheets;

class MultiSheetExport implements WithMultipleSheets
{
    protected $data;

    public function __construct(array $data)
    {
        $this->data = $data;
    }

    public function sheets(): array
    {
        $sheets = [];

        foreach ($this->data as $sheetName => $sheetData) {
            $sheets[] = new SingleSheetExport($sheetData, $sheetName);
        }

        return $sheets;
    }
}