use strict;
use warnings;
use 5.010;

use Spreadsheet::Read qw(ReadData);
my $book = ReadData ('excel.xlsx');

my @rows = Spreadsheet::Read::rows($book->[1]);
foreach my $i (1 .. scalar @rows) {
    foreach my $j (1 .. scalar @{$rows[$i-1]}) {
        say " $i " . " $j " . ($rows[$i-1][$j-1] // '');
    }
}

##</code><code>##

1  1 Row1Col1
1  2 Row1Col2
1  3 Row1Col3
1  4 Row1Col4
1  5 Row1Col5
2  1 Row2Col1
2  2 Row2Col2
2  3 Row2Col3
2  4 Row2Col4
2  5 Row2Col5

##</code><code>##

 
Row[i]1st: Row1Col1, Row[i]3rd: Row1Col3

##</code><code>##

 
for my $i (0..1)
{
print "$sheet->{Cells}[$i][0]{Val}";
     $i++;
}