#!/usr/bin/perl -w

    use strict;
    use Spreadsheet::ParseExcel;
   
    my $parser = Spreadsheet::ParseExcel->new(
        CellHandler => \&cell_handler,
        NotSetCell  => 1
    );

    my $workbook1 = $parser->parse('A.xls');
    my $workbook2 = $parser->parse('B.xls');


    my $sheetone = $workbook1->Worksheet(0); 
    my $sheettwo = $workbook2->Worksheet(1) ;
    
    sub cell_handler {

        my $workbook    = $_[0];
        my $sheet_index = $_[1];
        my $row         = $_[2];
        my $col         = $_[3];
        my $cell        = $_[4];
       
        # Do something useful with the formatted cell value
    
        print $sheetone->get_cell($row,$col)->value(),"\n";
     print $sheettwo->get_cell($row,$col)->value(),"\n";

    }