feat: add Excel importer and template download for projects/departments

- ProjectImportService: reads Projects + Departments sheets, creates
  companies automatically if missing, skips duplicates (case-insensitive)
- Controller: import() POST (JSON response) + downloadTemplate() GET
- Template: 2-tab .xlsx (Projects | Departments) with headers, sample rows, note
- View: Import Excel button (AJAX upload with drag-and-drop modal) +
  Template download button in page header; page reloads after successful import

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

app/Services/ProjectImportService.php

@@ -0,0 +1,164 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Settings\Company;
+use App\Models\Settings\Department;
+use App\Models\Settings\ProjectSetting;
+use PhpOffice\PhpSpreadsheet\IOFactory;
+
+class ProjectImportService
+{
+    private array $stats = [
+        'companies_created'   => 0,
+        'projects_created'    => 0,
+        'departments_created' => 0,
+        'skipped'             => 0,
+    ];
+
+    /** @var array<string,Company> */
+    private array $companyCache = [];
+
+    public function import(string $filePath): array
+    {
+        $spreadsheet = IOFactory::load($filePath);
+
+        $projectSheet = $this->findSheet($spreadsheet, ['projects', 'project']);
+        $deptSheet    = $this->findSheet($spreadsheet, ['departments', 'department', 'depts', 'dept']);
+
+        if ($projectSheet) {
+            $this->importProjects($projectSheet);
+        }
+        if ($deptSheet) {
+            $this->importDepartments($deptSheet);
+        }
+
+        // Single-sheet file with no named tabs → treat as projects
+        if (!$projectSheet && !$deptSheet) {
+            $this->importProjects($spreadsheet->getActiveSheet());
+        }
+
+        return $this->stats;
+    }
+
+    private function findSheet($spreadsheet, array $names): ?\PhpOffice\PhpSpreadsheet\Worksheet\Worksheet
+    {
+        foreach ($spreadsheet->getSheetNames() as $i => $sheetName) {
+            if (in_array(strtolower(trim($sheetName)), $names)) {
+                return $spreadsheet->getSheet($i);
+            }
+        }
+        return null;
+    }
+
+    private function importProjects(\PhpOffice\PhpSpreadsheet\Worksheet\Worksheet $sheet): void
+    {
+        $rows    = $sheet->toArray(null, true, true, false);
+        $headers = $this->normalizeHeaders((array) array_shift($rows));
+
+        $coIdx   = $this->findCol($headers, ['company', 'company name', 'company name', 'companyname']);
+        $projIdx = $this->findCol($headers, ['project', 'project name', 'project name', 'projectname']);
+
+        if ($coIdx === null || $projIdx === null) {
+            return;
+        }
+
+        foreach ($rows as $row) {
+            $coName   = $this->str($row[$coIdx]   ?? null);
+            $projName = $this->str($row[$projIdx] ?? null);
+
+            if (!$coName || !$projName) {
+                $this->stats['skipped']++;
+                continue;
+            }
+
+            $company  = $this->findOrCreateCompany($coName);
+            $existing = ProjectSetting::whereRaw('LOWER(name) = ?', [strtolower($projName)])
+                ->where('company_id', $company->id)->first();
+
+            if ($existing) {
+                $this->stats['skipped']++;
+                continue;
+            }
+
+            ProjectSetting::create(['name' => $projName, 'company_id' => $company->id, 'is_active' => true]);
+            $this->stats['projects_created']++;
+        }
+    }
+
+    private function importDepartments(\PhpOffice\PhpSpreadsheet\Worksheet\Worksheet $sheet): void
+    {
+        $rows    = $sheet->toArray(null, true, true, false);
+        $headers = $this->normalizeHeaders((array) array_shift($rows));
+
+        $coIdx   = $this->findCol($headers, ['company', 'company name', 'companyname']);
+        $deptIdx = $this->findCol($headers, ['department', 'department name', 'departmentname', 'dept', 'dept name']);
+
+        if ($coIdx === null || $deptIdx === null) {
+            return;
+        }
+
+        foreach ($rows as $row) {
+            $coName   = $this->str($row[$coIdx]   ?? null);
+            $deptName = $this->str($row[$deptIdx] ?? null);
+
+            if (!$coName || !$deptName) {
+                $this->stats['skipped']++;
+                continue;
+            }
+
+            $company  = $this->findOrCreateCompany($coName);
+            $existing = Department::whereRaw('LOWER(name) = ?', [strtolower($deptName)])
+                ->where('company_id', $company->id)->first();
+
+            if ($existing) {
+                $this->stats['skipped']++;
+                continue;
+            }
+
+            Department::create(['name' => $deptName, 'company_id' => $company->id, 'is_active' => true]);
+            $this->stats['departments_created']++;
+        }
+    }
+
+    private function findOrCreateCompany(string $name): Company
+    {
+        $key = strtolower($name);
+        if (isset($this->companyCache[$key])) {
+            return $this->companyCache[$key];
+        }
+
+        $company = Company::whereRaw('LOWER(name) = ?', [$key])->first();
+        if (!$company) {
+            $company = Company::create(['name' => $name, 'is_active' => true]);
+            $this->stats['companies_created']++;
+        }
+
+        $this->companyCache[$key] = $company;
+        return $company;
+    }
+
+    private function normalizeHeaders(array $row): array
+    {
+        return array_map(
+            fn ($h) => strtolower(trim(str_replace(['*', '_', '-'], ' ', (string) ($h ?? '')))),
+            $row
+        );
+    }
+
+    private function findCol(array $headers, array $aliases): ?int
+    {
+        foreach ($headers as $i => $h) {
+            if (in_array($h, $aliases)) {
+                return $i;
+            }
+        }
+        return null;
+    }
+
+    private function str(mixed $value): ?string
+    {
+        $v = trim((string) ($value ?? ''));
+        return $v === '' ? null : $v;
+    }
+}