#!usr/bin/perl
use strict;
use warnings;

use Spreadsheet::DataFromExcel;
use Data::Dumper;
    
my $p = Spreadsheet::DataFromExcel->new;
    
my $data = $p->load('Test.xls', 'test',0) or die $p->error;

foreach my $rowref (@$data) #$data is ref to an Array of Array
{
   print join (',',@$rowref), "\n";
}

__END__
-35,-39,-39,-60,-35,-39,-39
-36,-40,-40,-59,-36,-40,-40