use Spreadsheet::ParseExcel;
$filename = shift || "Book2.xls";

$e = new Spreadsheet::ParseExcel;
$eBook = $e->Parse($filename);

$sheets = $eBook->{SheetCount};
$eSheet = $eBook->{Worksheet}[$sheet];

for my $row(1 .. $eSheet->{MaxRow})
{
 next unless (defined $eSheet->{Cells}[$row][$col]);
my $master_key=$eSheet->{Cells}[$row][0]->Value;

for my $col(1 .. $eSheet->{MaxCol})
{
next unless (defined $eSheet->{Cells}[$row][$col]);
my $key= $eSheet->{Cells}[0][$col]->Value;
my $value = $eSheet->{Cells}[$row][$col]->Value;
$data{$master_key}->{($key)}=$value;
}
}
for $id(sort keys %data)
{
print "$id:\n ";
for $role(sort keys%{$data{$id}})
{
print " $role=$data{$id}{$role}\n";
}
print "\n";
}