diff --git a/app/Console/Commands/ImportAfterSalesCostRows.php b/app/Console/Commands/ImportAfterSalesCostRows.php
index 687f84a7..c6f35a0d 100644
--- a/app/Console/Commands/ImportAfterSalesCostRows.php
+++ b/app/Console/Commands/ImportAfterSalesCostRows.php
@@ -5,8 +5,8 @@ namespace App\Console\Commands;
 use Illuminate\Console\Command;
 use Illuminate\Support\Facades\DB;
 use Modules\EcommerceFinance\Repositories\AfterSalesCostRowRepository;
-use PhpOffice\PhpSpreadsheet\IOFactory;
-use PhpOffice\PhpSpreadsheet\Shared\Date as ExcelDate;
+use XMLReader;
+use ZipArchive;
 
 /**
  * 导入聚水潭「商品利润 → 导出明细数据 → 订单售后费用数据」Excel。
@@ -16,7 +16,7 @@ use PhpOffice\PhpSpreadsheet\Shared\Date as ExcelDate;
  */
 class ImportAfterSalesCostRows extends Command
 {
-    protected $signature = 'order-data:import-after-sales-cost {file : Excel 文件路径} {--chunk=300 : 每批写入行数}';
+    protected $signature = 'order-data:import-after-sales-cost {file : Excel 文件路径} {--chunk=500 : 每批写入行数} {--dry-run : 只解析不入库}';
 
     protected $description = '导入聚水潭「订单售后费用数据」Excel 到订单售后费用明细';
 
@@ -39,25 +39,28 @@ class ImportAfterSalesCostRows extends Command
             return self::FAILURE;
         }
 
-        $this->info('读取文件：' . $path);
+        $this->info('流式读取文件：' . $path);
 
-        try {
-            $reader = IOFactory::createReaderForFile($path);
-            $reader->setReadDataOnly(true);
-            $sheet = $reader->load($path)->getActiveSheet();
-        } catch (\Throwable $exception) {
-            $this->error('读取失败：' . $exception->getMessage());
+        $sheetPath = $this->firstSheetPath($path);
+
+        if ($sheetPath === null) {
+            $this->error('不是有效的 xlsx（缺少工作表）。');
 
             return self::FAILURE;
         }
 
-        $rowIterator = $sheet->getRowIterator();
-        $rowIterator->rewind();
+        try {
+            $sharedStrings = $this->readSharedStrings($path);
+        } catch (\Throwable $exception) {
+            $this->error('读取共享字符串失败：' . $exception->getMessage());
+
+            return self::FAILURE;
+        }
 
-        $rawHeaders = [];
-        $first = true;
         $columns = [];
-        $chunkSize = max((int) $this->option('chunk'), 50);
+        $first = true;
+        $chunkSize = max((int) $this->option('chunk'), 100);
+        $dryRun = (bool) $this->option('dry-run');
         $buffer = [];
         $total = 0;
         $written = 0;
@@ -67,23 +70,34 @@ class ImportAfterSalesCostRows extends Command
         $maxDate = null;
         $importedAt = now()->toDateTimeString();
 
-        foreach ($rowIterator as $row) {
-            $cells = [];
-            foreach ($row->getCellIterator() as $cell) {
-                $cells[] = $cell->getValue();
+        $reader = new XMLReader();
+
+        if (! $reader->open('zip://' . $path . '#' . $sheetPath)) {
+            $this->error('无法打开工作表：' . $sheetPath);
+
+            return self::FAILURE;
+        }
+
+        while ($reader->read()) {
+            if ($reader->nodeType !== XMLReader::ELEMENT || $reader->localName !== 'row') {
+                continue;
             }
 
+            $cells = $this->readRow($reader, $sharedStrings);
+
             if ($first) {
                 $first = false;
-                $rawHeaders = array_map(static fn ($v) => self::normalizeHeader((string) $v), $cells);
 
-                foreach ($rawHeaders as $index => $header) {
+                foreach ($cells as $index => $header) {
+                    $header = self::normalizeHeader((string) $header);
+
                     if ($header !== '' && isset($headers[$header])) {
                         $columns[$index] = $headers[$header];
                     }
                 }
 
                 if ($columns === []) {
+                    $reader->close();
                     $this->error('表头和配置的映射对不上，请检查文件或 config/order_after_sales_cost.php');
 
                     return self::FAILURE;
@@ -132,31 +146,134 @@ class ImportAfterSalesCostRows extends Command
                 $maxDate = $maxDate === null || $orderTime > $maxDate ? $orderTime : $maxDate;
             }
 
-            if (count($buffer) >= $chunkSize) {
+            if (! $dryRun && count($buffer) >= $chunkSize) {
                 $written += $this->flush($buffer);
                 $buffer = [];
                 $this->output->write("\r写入 " . $written . ' 行');
             }
+
+            if ($dryRun && $buffer !== []) {
+                $buffer = [];
+            }
         }
 
-        if ($buffer !== []) {
+        $reader->close();
+
+        if (! $dryRun && $buffer !== []) {
             $written += $this->flush($buffer);
         }
 
         $this->newLine(2);
         $this->info(sprintf(
-            '完成：读取 %d 行，写入 %d 行，跳过 %d 行；店铺 %d 个；订单时间 %s ~ %s',
+            '完成：读取 %d 行，写入 %d 行，跳过 %d 行；店铺 %d 个；订单时间 %s ~ %s；峰值内存 %.1f MB',
             $total,
             $written,
             $skipped,
             count($shops),
             $minDate ?? '-',
             $maxDate ?? '-',
+            memory_get_peak_usage(true) / 1048576,
         ));
 
         return self::SUCCESS;
     }
 
+    private function firstSheetPath(string $path): ?string
+    {
+        $zip = new ZipArchive();
+
+        if ($zip->open($path) !== true) {
+            return null;
+        }
+
+        $sheet = null;
+
+        if ($zip->locateName('xl/worksheets/sheet1.xml') !== false) {
+            $sheet = 'xl/worksheets/sheet1.xml';
+        } else {
+            for ($i = 1; $i <= 30; $i++) {
+                $name = 'xl/worksheets/sheet' . $i . '.xml';
+
+                if ($zip->locateName($name) !== false) {
+                    $sheet = $name;
+                    break;
+                }
+            }
+        }
+
+        $zip->close();
+
+        return $sheet;
+    }
+
+    /** @return array<int,string> */
+    private function readSharedStrings(string $path): array
+    {
+        $strings = [];
+        $reader = new XMLReader();
+
+        if (! $reader->open('zip://' . $path . '#xl/sharedStrings.xml')) {
+            return $strings;
+        }
+
+        while ($reader->read()) {
+            if ($reader->nodeType === XMLReader::ELEMENT && $reader->localName === 'si') {
+                $xml = $reader->readOuterXml();
+                $strings[] = html_entity_decode(strip_tags($xml), ENT_QUOTES | ENT_XML1, 'UTF-8');
+            }
+        }
+
+        $reader->close();
+
+        return $strings;
+    }
+
+    /** @param array<int,string> $shared @return array<int,mixed> */
+    private function readRow(XMLReader $reader, array $shared): array
+    {
+        $cells = [];
+        $xml = $reader->readOuterXml();
+
+        if ($xml === '') {
+            return $cells;
+        }
+
+        $row = simplexml_load_string($xml, 'SimpleXMLElement', LIBXML_NOCDATA);
+
+        if ($row === false) {
+            return $cells;
+        }
+
+        foreach ($row->c as $cell) {
+            $index = self::columnIndex((string) $cell['r']);
+            $type = (string) $cell['t'];
+
+            if ($type === 's') {
+                $value = $shared[(int) $cell->v] ?? '';
+            } elseif ($type === 'inlineStr') {
+                $value = (string) $cell->is->t;
+            } else {
+                $value = (string) $cell->v;
+            }
+
+            $cells[$index] = $value;
+        }
+
+        return $cells;
+    }
+
+    private static function columnIndex(string $reference): int
+    {
+        $letters = preg_replace('/[^A-Z]/', '', strtoupper($reference)) ?? '';
+        $index = 0;
+
+        foreach (str_split($letters) as $letter) {
+            $index = $index * 26 + (ord($letter) - 64);
+        }
+
+        return $index - 1;
+    }
+
     /** @param list<array<string,mixed>> $rows */
     private function flush(array $rows): int
     {
@@ -196,7 +313,10 @@ class ImportAfterSalesCostRows extends Command
         }
 
         if (is_numeric($value) && (float) $value > 20000 && (float) $value < 80000) {
-            return ExcelDate::excelToDateTimeObject((float) $value)->format('Y-m-d H:i:s');
+            // Excel 序列日期（1899-12-30 起算），按本地时间格式化。
+            $timestamp = ((float) $value - 25569) * 86400;
+
+            return gmdate('Y-m-d H:i:s', (int) $timestamp);
         }
 
         $timestamp = strtotime((string) $value);