use Spreadsheet::XLSX;
use Excel::Writer::XLSX;
use Spreadsheet::WriteExcel;
use Spreadsheet::BasicRead;


(@file_list) = glob "*xlsx";

my $workbook = Excel::Writer::XLSX->new( 'Target.xlsx' );



 
  foreach my $setoffiles (@file_list){

	    my $excel = Spreadsheet::XLSX -> new ("$setoffiles");
	    $worksheet = $workbook->add_worksheet();	
	
  		foreach my $sheet (@{$excel -> {Worksheet}}) { 
 
			   $sheet -> {MaxRow} ||= $sheet -> {MinRow};
			   $sheet -> {MaxCol} ||= $sheet -> {MinCol};
 
        foreach my $row ($sheet -> {MinRow} .. $sheet -> {MaxRow}) {
       	                	
        foreach my $col ($sheet -> {MinCol} ..  $sheet -> {MaxCol}) {
        		
        		  my $cell = $sheet -> {Cells} [$row] [$col] ;
                  
                  if($cell){ 				  
                  
                  $worksheet->write( $row, $col, $cell -> {Val});
 				  }
                  
        	 }
       	}
       	      
	}
}

$workbook->close() or die "Error closing file: $!";	

my $tlfile= "Target.xlsx";
    
my $WorkBook1  = Spreadsheet::WriteExcel->new('Final.xls');

my $Sheet1 = $WorkBook1->add_worksheet();

my $TL = new Spreadsheet::BasicRead($tlfile) || die "Could not open '$+tlfile': $!";
		
        
do {
		
	    $TL->setRow(0);
	    
		my $firstrow = $TL->getFirstRow();
		
        $Sheet1->write_row(0, 0, $firstrow);	
        
        while (my $nextrow = $TL->getNextRow()) {
        
            my $row = $TL->getRowNumber();
            
            print "$row\n";
          
            $Sheet1->write($row, 0, $nextrow);

    
    }

 }while ($TL->getNextSheet());

$WorkBook1 ->close() or die "Error closing file: $!";