School	1
Dean	John
No.stu.	55
School	2
Dean	Tony
No. Students	60
School	3
Dean	James
No.stu.	56
No. Teacher	20

##</code><code>##

use strict; use warnings;
use Spreadsheet::ParseExcel;

my ($infile) = @ARGV;

my $parser   = Spreadsheet::ParseExcel->new();
my $workbook = $parser->parse($infile);
die $parser->error unless defined $workbook;
my ($worksheet) = $workbook->worksheets();

my %data; # accumulate data here
my $row = 0;
my $school = 0;
while(1){
    my $cell = $worksheet->get_cell($row, 0);
    last unless defined($cell);
    my $key =  $cell->value();
    my $data = $worksheet->get_cell($row++, 1)->value();
    if( $key eq "School" ) {
	$school = $data;
    } else {
	$data{$school}{$key} = $data;
    }
}
# see what we got
foreach my $s (sort keys %data) {
    print "School $s:\n";
    foreach my $fact (sort keys %{$data{$s}}) {
	print "\t$fact: $data{$s}{$fact}\n";
    }
}

##</code><code>##

School 1:
        Dean: John
        No.stu.: 55
School 2:
        Dean: Tony
        No. Students: 60
School 3:
        Dean: James
        No. Teacher: 20
        No.stu.: 56