open(F,">$s{path}/perl.output");
my $parser   = Spreadsheet::ParseExcel->new();
my $workbook = $parser->parse("$s{path}/$s{file}");

if ( !defined $workbook ) {die $parser->error(), ".\n"}

for my $worksheet ( $workbook->worksheets() ) {

    my ( $row_min, $row_max ) = $worksheet->row_range();
    my ( $col_min, $col_max ) = $worksheet->col_range();

    for my $row ( $row_min .. $row_max ) {
        for my $col ( $col_min .. $col_max ) {

            my $cell = $worksheet->get_cell( $row, $col );
            next unless $cell;
            print "Row, Col    = ($row, $col)
Value       = ", $cell->value(),"\n";
        }
    }
}
close F;