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] // '');
    }
}