#!/usr/bin/perl
use strict;
use warnings;
use Spreadsheet::BasicRead;
use Excel::Writer::XLSX;
use Spreadsheet::ParseExcel;

my $xlsx = ("c:\\acb.xlsx"),,1;
my $csv = ("c:\\acb.csv"),,1;

if (-e $xlsx) {
    my $ss2   = new Spreadsheet::BasicRead($xlsx) or die;
    my $name2 = '';
    my $row2  = 0;

    open(FILE2, ">$csv") or die ;
    binmode(FILE2, ":utf8"); # Wide character in print warnings
    while (my $data2 = $ss2->getNextRow()){
        $row2++;
        $name2 = join(',', @$data2);
        print FILE2 $name2."\n" if ($name2 ne "");
    }

    close FILE2;
}