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

my $s_name;
my $s_name2;
my $attribute2;
my $attribute;

my $parser=Spreadsheet::ParseExcel->new();
my $workbook=$parser->parse('C:\Perl\perl_tests\Sample.xls');
if(!defined $workbook)
{
die $parser->error(),".\n";
}

my $worksheet=$workbook->worksheet('Sheet1');

my %student_name;
for my $row(1..$worksheet->row_range)
{
my $super_key=$worksheet->get_cell($row,0)->value;
	for my $col(0..4)
	{
	my $key=$worksheet->get_cell(0,$col)->value;
	my $cell=$worksheet->get_cell($row,$col);
	next unless $cell;
	my $value=$cell->value();
	$student_name{$super_key}->{$key}=$value;
	}
}


foreach $s_name(sort keys %student_name)
{
    foreach $attribute (keys%{$student_name{$s_name}})
	{
	    if($student_name{$s_name}{$attribute} eq "x")
	    {
		print("$s_name-->$attribute\n");
        }
	}
print("\n");
}




my %p_name;

for my $row(1..$worksheet->row_range)
{
my $super_key2=$worksheet->get_cell($row,6)->value;
	for my $col(6..10)
	{
	my $key2=$worksheet->get_cell(0,$col)->value;
	my $cell2=$worksheet->get_cell($row,$col);
	next unless $cell2;
	my $value2=$cell2->value();
	$p_name{$super_key2}->{$key2}=$value2;
	}
}

foreach $s_name2(sort keys %p_name)
{
    foreach $attribute2 (keys%{$p_name{$s_name2}})
	{
	    if($p_name{$s_name2}{$attribute2} eq "x")
	    {
        print("$s_name2-->$attribute2\n");
        }
	}
print("\n");
}



##</code><code>##

EXCEL FILE 1 :
S.Name   IQ    Sports    P.Name   IQ    sports
Vishal    x       x     Mr. Jha    x     x
Jasen     x      x      Mr. kumar  x     x



EXCEL FILE 2 :

S.Name   IQ    Sports    P.Name   IQ    sports
Vishal    x       x     Mr. Jha    x     x
Jasen     x      x      Mr. kumar  x     x
Garry     x      x   


##</code><code>##

ERROR :
can't call method "value" on an undefined value