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sub getValue($) {
   my ($reportFile) = @_;
   
   my $myData = 0;

   my $parser = new XML::Parser ( Handlers => {  
                                                Start   => \&hdl_start,
                                                End     => \&hdl_end,
                                                Char    => \&hdl_char,
                                                Default => \&hdl_def,
                                                Final   => \&hdl_final
                                              });
   $parser->parsefile( $reportFile );
   
   # The Handlers
   sub hdl_start{
      print $d;  # print1
      # here I am identfying my target Cell from XML Table
   }
  
   sub hdl_char {
      # here I am collecting data ($d) from target Cell
   }
   sub hdl_end{
      $myData = $d;
      print $d;  # print2
   }
   
   sub hdl_final{
      print $d;  # print3
   }

   print $d;  # print4
   
}

my $m = getValue("file1");
my $n = getValue("file1");
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