use Spreadsheet::ParseExcel::Simple;
use Data::Dumper;

my $xls = Spreadsheet::ParseExcel::Simple->read('excel.xls');
foreach my $sheet ($xls->sheets) {
  die Dumper $sheet;
  #while ($sheet->has_data) {
  #  my @data = $sheet->next_row;
  #}
}

##</code><code>##

use Spreadsheet::ParseExcel::Simple;

my $xls = Spreadsheet::ParseExcel::Simple->read('excel.xls');
foreach my $sheet ($xls->sheets) {
  #unmerge
  unmerge($sheet->{sheet});
  

  while ($sheet->has_data) {  
    my @data = $sheet->next_row;
    print join("\t", @data),"\n";
  }
}


sub unmerge{
	my($oWkS) =@_;
	print "--------- SHEET:", $oWkS->{Name}, "\n";
	for(my $iR = $oWkS->{MinRow} ; 
			defined $oWkS->{MaxRow} && $iR <= $oWkS->{MaxRow} ; $iR++) {
		for(my $iC = $oWkS->{MinCol} ;
						defined $oWkS->{MaxCol} && $iC <= $oWkS->{MaxCol} ; $iC++) {
			$oWkC = $oWkS->{Cells}[$iR][$iC];
			next unless $oWkC;
			if($oWkC->is_merged){
				if($oWkC->Value){
					print "COPY V=$oWkC->{Format}->{AlignV} H=$oWkC->{Format}->{AlignH}\n";
					for my $i (1..$oWkC->{Format}->{AlignV}){
						print "ADDV [$iR+$i][$iC] \n";
						$oWkS->{Cells}[$iR+$i][$iC]->{_Value} = $oWkC->Value;
						$oWkS->{Cells}[$iR+$i][$iC]->{Merged}=0;
					}
					for my $i (1..$oWkC->{Format}->{AlignH}){
						print "ADDH [$iR][$iC+$i]  \n";
						$oWkS->{Cells}[$iR][$iC+$i]->{_Value} = $oWkC->Value;
						$oWkS->{Cells}[$iR][$iC+$i]->{Merged}=0;
					}
				}
			}
			print "( $iR , $iC ) ==", $oWkC->Value, " ", $oWkC->{Merged},"\n";
		}
	}
}

##</code><code>##

--------- SHEET:Sheet1
COPY V=2 H=0
ADDV [0+1][0] 
ADDV [0+2][0] 
( 0 , 0 ) ==cat 1
( 0 , 1 ) ==Fluffy 
( 1 , 0 ) ==cat 0
( 1 , 1 ) ==Vera 
( 2 , 0 ) ==cat 0
( 2 , 1 ) ==Manxie 
cat     Fluffy
cat     Vera
cat     Manxie