Read with Spreadsheet::XLSX :
$VAR1 = bless( {
                 'Worksheet' => [
                                  bless( {
                                           'DefColWidth' => '8.43',
                                           'MinCol' => 0,
                                           'MaxRow' => 0,
                                           'MinRow' => 0,
                                           'path' => 'worksheets/sheet1.xml',
                                           'MaxCol' => 0,
                                           'Name' => 'Paper.1',
                                           'Cells' => undef
                                         }, 'Spreadsheet::ParseExcel::Worksheet' )
                                ],
                 'Flg1904' => 0,
                 'FmtClass' => bless( {}, 'Spreadsheet::XLSX::Fmt2007' ),
                 'SheetCount' => 1
               }, 'Spreadsheet::ParseExcel::Workbook' );