Data looks like this

Sl No Employee Task Code Work Notes
1     8989       M8899    "Issue Code : ioi-909 jskfjskf 
Issue Code: 9090-8989"
2    98983       M90909	   "Issue Code : ioi-909
Issue Code: 898989898"


##</code><code>##

use strict; 

use Spreadsheet::ParseExcel; 
use Spreadsheet::ParseExcel::SaveParser; 
use Data::Dumper; 

my $parser = new Spreadsheet::ParseExcel::SaveParser; 
my $template = $parser->Parse('Queue.xls'); 

my $sheet = 0; 
my $row = 0; 
my $col = 0; 
# Get the format from the cell 

#my $format = $template->{Worksheet}->$sheet->{Cells}$row$col ->{FormatNo}; 

my $worknotes_col = '3'; 
my @codes; 

# Write data to some cells 
#
#$template->AddCell(0, $row, $col, 1, $format); 

#$template->AddCell(0, $row+1, $col, "Hello", $format); 

for my $worksheet ( $template->worksheets() ) { 
    my ( $row_min, $row_max ) = $worksheet->row_range(); 
    my ( $col_min, $col_max ) = $worksheet->col_range(); 
    my @columns = (3); 
    
    for my $row ( $row_min .. $row_max ) { 
        @codes = (); 
        for my $col (@columns) { 
            my $cell = $worksheet->get_cell( $row, $col ); 
            next unless $cell; 
            # do the calculations here 
            #print "Row, Col = ($row, $col)\n"; 
            #print "Value = ", $cell->value(), "\n"; 
            
            if ( $cell->value() ) { 
                my @worknotes_data = split/\n/, $cell->value(); 
                
                #skip blank lines 
                @worknotes_data = grep (/\S/, @worknotes_data); 
                trim(@worknotes_data); 
                
                my @issue_codes = getIssueCodes(\@worknotes_data); 
                trim(@issue_codes); 
                
                if ( scalar @issue_codes > 1 ) { 
                    print "INFO: Found multiple Issue codes \n";
                    my $tmprow = $row;
                    
                    foreach my $issue ( @issue_codes ) { 
                        foreach my $a_col ( $col_min .. $col_max ) { 
                            my $cell = $worksheet->get_cell( $tmprow, $a_col ); 
                            print $cell->value(), "\n";
                            $template->AddCell(0, $tmprow, $a_col, $cell->value()); 
                        } 
                        # now write the actual issue code 
                        $template->AddCell(0, $tmprow, $col_max + 1, $issue); 
                        $tmprow = $tmprow + 1; 
                    }
                } 
                # only 1 issue code is found, so add a new column to existing row 
                elsif ( scalar @issue_codes == 1 ) { 
                    print "INFO: Only One issue code is found, @issue_codes\n"; 
                    $template->AddCell(0, $row, $col_max + 1, "@issue_codes"); } 
                else { 
                    print "INFO: Skipping the row as no issue codes are found\n"; 
                } 
            } 
        } 
    } 
} 

# Add a new worksheet 
#$template->AddWorksheet('New Data'); 

# The SaveParser SaveAs() method returns a reference to a 
# Spreadsheet::WriteExcel object. If you wish you can then 
# use this to access any of the methods that aren't 
# available from the SaveParser object. If you don't need 
# to do this just use SaveAs(). 

my $workbook; 
{ 
    # SaveAs generates a lot of harmless warnings about unset 
    # Worksheet properties. You can ignore them if you wish. 
    local $^W = 0; 
    
    # Rewrite the file or save as a new file 
    $workbook = $template->SaveAs('new.xls'); 
} 

sub getIssueCodes { 
    my $worknotes = shift; 
    foreach my $line ( @{$worknotes} ) { 
        if ( $line =~ /Issue\s*Code/gi ) { 
            my ($text, $code) = split/\:/, $line; 
            if ( $code !~ /(NA|N\/A)/gi ) { 
                push (@codes, $code); 
            } 
        } 
    } 
    
    return @codes; 
} 

sub trim { 
    @_ = $_ if not @_ and defined wantarray; 
    @_ = @_ if defined wantarray; 
    
    for (@_ ? @_ : $_) { 
        s/^\s+//, s/\s+$// 
    } 
    
    return wantarray ? @_ : $_[0] if defined wantarray; 
}