Here are two potentially useful sources. Not perl, but maybe "just" in need of some .xs files.
xlHtml This project displays Excel ss as html docs. It works pretty well. There is also a pptHtml -- not so great. It uses the (open source) Cole library to read the files and comes with some utilites to read and analyze the files and their internal filesystems.
wotsit seems to have some info on file formats that might be useful.
HTH, --traveler
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