use strict;
 use warnings;
 use OLE;
 use Win32::OLE::Const "Microsoft Excel";
 my $MY_EXCEL="E:\\readexcel.xlsx";
 my $excel = CreateObject OLE "Excel.Application";
 my $workbook = $excel -> Workbooks -> Open("$MY_EXCEL");
 my $Sheet -> Range ("A1") -> {Value};
 print "S H E E T : $Sheet\n";
 $excel-> Quit;

##</code><code>##

Useless use of hash element in void context at E:\readexcel.pl line 8.
Can't call method "Range" on an undefined value at E:\readexcel.pl line 8.

##</code><code>##

use strict;
use Win32::OLE qw(in with);
use Win32::OLE::Const 'Microsoft Excel';
$Win32::OLE::Warn = 3;
my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
    || Win32::OLE->new('Excel.Application', 'Quit');
my $Book  = $Excel->Workbooks->Open("E:\\readexcel.xlsx");
my $Sheet = $Book->Worksheets(1);
my $array = $Sheet->Range("A1:C3")->{'Value'};
$Book->Close;
foreach my $ref_array (@$array) {
    foreach my $scalar (@$ref_array) {
        print "$scalar\t";
    }
    print "\n";
}