foreach my $row ($sheet->{MinRow}+18..$sheet->{MaxRow}){

    if ($sheet->{Cells}[$row][2]->{Val} eq "SYSTEM") {$comment = $shee
+t->{Cells}[$row-2][2]->{Val};}
    if ($sheet->{Cells}[$row][3]->{Val} eq "UPGRADE SOLUTION") {$upgra
+de=1} else {$upgrade=0};
    if ( $sheet->{Cells}[$rw][0]->{Val} =~ /(^\d+)/ ) {
    
     $line = $sheet->{Cells}[$rw][0]->{Val};
     $qty = $sheet->{Cells}[$rw][1]->{Val};
     ...