#!/usr/bin/perl
use strict;
use Spreadsheet::ParseExcel;
my $file='/tmp/test.xls';
my $excel = Spreadsheet::ParseExcel::Workbook->Parse($file);
    foreach my $sheet (@{$excel->{Worksheet}}) {
        $sheet->{MaxRow} ||= $sheet->{MinRow};
        foreach my $row ($sheet->{MinRow} .. $sheet->{MaxRow}) {
        if($row >= 1){  print "Row", $row ,"value =>";}
            $sheet->{MaxCol} ||= $sheet->{MinCol};
            foreach my $col ($sheet->{MinCol} ..  $sheet->{MaxCol}) {
                my $cell = $sheet->{Cells}[$row][$col];
                if ($cell) {
                    if($row >= 1){      printf ("%s ", $cell->{Val});}
                }
            }
            if($row >= 1){   print "\n";}
        }
    }