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$batchData = [];

foreach ($arCompanies as $key => $arCompany)
    {
        $iRequisitePresetID = intVal($arCompany["REQ_TYPE"]);
        $sTitle = $arCompany["TITLE"];
        $sINN = htmlspecialchars($arCompany["INN"]);
        $sPhone = htmlspecialchars($arCompany["PHONE"]);
                
        foreach($arCompany["ADDRESS"] as $k=>$val){
            $arAddress[$k] = htmlspecialchars($val);
        }
        $arAddress['TYPE_ID'] = 1;//1 is actual address in CRest::call('crm.enum.addresstype');
        $arAddress['ENTITY_TYPE_ID'] = 8;//8 - is requisite in CRest::call('crm.enum.ownertype');
                    
        $arPhone = (!empty($sPhone)) ? array(array('VALUE' => $sPhone, 'VALUE_TYPE' => 'WORK')) : array();
        
        $batchData["add_company_".$key] = [
            'method' => 'crm.company.add',
            'params' => [
                'fields' => [
                    'TITLE' => $sTitle,
                    'COMPANY_TYPE' => 'CUSTOMER',//is Client in CRest::call('crm.status.list',['filter'=>['ENTITY_ID'=>'COMPANY_TYPE']])
                    'PHONE' => $arPhone,
                ]
            ]
        ];
        $batchData["add_requisite_".$key] = [
            'method' => 'crm.requisite.add',
            'params' => [
                'fields' => [
                    'ENTITY_TYPE_ID' => 4,//4 - is company in CRest::call('crm.enum.ownertype');
                    'ENTITY_ID' => $result["add_company_".$key],//company id ----------------------------вот тут $result ПУСТОЙ
                    'PRESET_ID' => $iRequisitePresetID,
                    'TITLE' => $sTitle,
                    'ACTIVE' => 'Y',
                    'NAME' => $sTitle,
                    'RQ_INN' => $sINN,
                ]
            ]
        ];

        $batchData["add_address_".$key] = [
            'method' => 'crm.address.add',
            'params' => [
                'fields' => array_merge($arAddress, ['ENTITY_ID' => $result["add_requisite_".$key]])
            ]
        ];


    }
    $response =  CRest::callBatch($batchData);

Array
(
    [result] => Array
        (
            [result] => Array
                (
                    [add_company_0] => 33
                    [add_company_1] => 34
                    [add_company_2] => 35
                )

            [result_error] => Array
                (
                    [add_requisite_0] => Array
                        (
                            [error] => 
                            [error_description] => ENTITY_ID is not defined or invalid.
                        )

                    [add_address_0] => Array
                        (
                            [error] => 
                            [error_description] => ENTITY_ID is not defined or invalid.
                        )

                    [add_requisite_1] => Array
                        (
                            [error] => 
                            [error_description] => ENTITY_ID is not defined or invalid.
                        )

                    [add_address_1] => Array
                        (
                            [error] => 
                            [error_description] => ENTITY_ID is not defined or invalid.
                        )

                    [add_requisite_2] => Array
                        (
                            [error] => 
                            [error_description] => ENTITY_ID is not defined or invalid.
                        )

                    [add_address_2] => Array
                        (
                            [error] => 
                            [error_description] => ENTITY_ID is not defined or invalid.
                        )

                )

            [result_total] => Array
                (
                )

            [result_next] => Array
                (
                )

            [result_time] => Array
                (
                    [add_company_0] => Array
                        (
                            [start] => 1632309901.3135
                            [finish] => 1632309901.6646
                            [duration] => 0.3510890007019
                            [processing] => 0.35014414787292
                            [date_start] => 2021-09-22T14:25:01+03:00
                            [date_finish] => 2021-09-22T14:25:01+03:00
                        )

                    [add_company_1] => Array
                        (
                            [start] => 1632309901.6772
                            [finish] => 1632309901.8595
                            [duration] => 0.18223404884338
                            [processing] => 0.18220806121826
                            [date_start] => 2021-09-22T14:25:01+03:00
                            [date_finish] => 2021-09-22T14:25:01+03:00
                        )

                    [add_company_2] => Array
                        (
                            [start] => 1632309901.8598
                            [finish] => 1632309902.0359
                            [duration] => 0.17609190940857
                            [processing] => 0.17606496810913
                            [date_start] => 2021-09-22T14:25:01+03:00
                            [date_finish] => 2021-09-22T14:25:02+03:00
                        )

                )

        )

    [time] => Array
        (
            [start] => 1632309901.1079
            [finish] => 1632309902.0365
            [duration] => 0.92856001853943
            [processing] => 0.72308397293091
            [date_start] => 2021-09-22T14:25:01+03:00
            [date_finish] => 2021-09-22T14:25:02+03:00
        )

)