use Spreadsheet::ParseExcel;
use Data::Dumper;
$filename="Book2.xls";
$e=new Spreadsheet::ParseExcel;
$eBook=$e->Parse($filename);


$sheets = $eBook->{SheetCount};
($eSheet, $sheetName);

foreach $sheet (0 .. $sheets - 1) {
    $eSheet = $eBook->{Worksheet}[$sheet];
    $sheetName = $eSheet->{Name};
    print "Worksheet $sheet: $sheetName\n";

 %set =();
%data =();


foreach $row( 1 .. $eSheet->{MaxRow} )

{

if (defined  ($eSheet->{Cells}[$row][0] ))
{
$master_key=($eSheet->{Cells}[$row][0]->Value);
$r=$row;
}
else
{
$master_key=$master_key;
}
foreach $col(1 .. $eSheet->{MaxCol})

{
my $key=$eSheet->{Cells}[0][$col]->Value;

if (defined $eSheet->{Cells}[$row][$col])
{

 $val=($eSheet->{Cells}[$row][$col]->Value);

}
else 
{

$val=$eSheet->{Cells}[$r][$col]->Value;

}

$set{$key}=$val;

}
push @{ $data{$master_key}}, \%set;

}


}
print Dumper %data;