use strict;
use warnings;
use Data::Dumper;
use Spreadsheet::Engine;

my @data = (
    [qw( red 15 2 smith )],
    [qw( blue 4 10 walter )],
    [qw( blue 4 10 walter )],
    [qw( red 15 2 smith )],
);

my @commands = (
    'set E_ formula IF(B_>C_,B_,"")',
    'set F_ formula IF(B_<C_,B_,"")',
    'set B_ formula IF(E_,C_,F_)',
    'set F_ formula IF(B_<C_,C_,"")',
    'set C_ formula IF(E_,E_,F_)',
    'set E_ formula IF(F_,"","+")',
    'set F_ value v',
);

my $sheet = import( @data );

for my $row (0 .. $#data) {
    $sheet = apply( $sheet, $_, $row + 1 ) for @commands;
}

print Dumper [ export( $sheet ) ];

sub apply {
    my ($sheet, $formula, $row) = @_;
    $formula =~ s/_/$row/g;
    $sheet->execute( $formula );
    $sheet->recalc;
    import( export( $sheet ) );
}

sub import {
    my @data = @_;
    my $sheet = Spreadsheet::Engine->new;
    for my $row (0 .. $#data)  {
        for my $col (0 .. $#{ $data[$row] }) {
            my $key = Spreadsheet::Engine::Sheet::number_to_col( $col + 1 ) . ( $row + 1 );
            my $val = $data[$row][$col] || '';
            my $type = $val =~ /\D/ ? 'v' : 'n';
            $sheet->execute( "set $key value $type $val" );
        }
    }
    return $sheet;
}

sub export {
    my $sheet = shift;
    my @data  = ();
    for my $row (0 .. $sheet->raw->{sheetattribs}{lastrow} - 1) {
        my @tmp;
        for my $col (0 .. $sheet->raw->{sheetattribs}{lastcol} - 1) {
            my $key = Spreadsheet::Engine::Sheet::number_to_col( $col + 1 ) . ( $row + 1 );
            push @tmp, $sheet->raw->{datavalues}{$key};
        }
        push @data, [@tmp];
        @tmp = ();
    }
    return @data;
}


__DATA__
$VAR1 = [
          [
            'red',
            '2',
            '15',
            'smith',
            '+',
            ''
          ],
          [
            'blue',
            '4',
            '10',
            'walter',
            '',
            ''
          ],
          [
            'blue',
            '4',
            '10',
            'walter',
            '',
            ''
          ],
          [
            'red',
            '2',
            '15',
            'smith',
            '+',
            ''
          ]
        ];