use strict;
use warnings;
use lib;
use Excel::Writer::XLSX;
use IO::Uncompress::Gunzip qw(gunzip $GunzipError);

{
    my $output_fn = 'result.xlsx';
    my $input_fn = 'input.txt.gz';
    my $workbook = Excel::Writer::XLSX->new( $output_fn );
    my $worksheet = $workbook->add_worksheet();
    my $zip = IO::Uncompress::Gunzip->new( $input_fn )
      or die "gunzip failed: $GunzipError\n";
 
    my $col = 0;
    my $row = 1;
    while (!$zip->eof()) {
        my $line = $zip->getline();
        chomp($line);
        next if $line !~ /\S/;  # skip empty lines
        my $value = $line;
        $worksheet->write( $row, $col, $value );
        $row++;
    }
    $workbook->close();
}