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 "--------- SHEETNAME:", $oWkS->{Name}, "\n";

	my $range = $oWkS->get_merged_areas();
	for (@$range){
		print "
		start row : $_->[0]
		start col : $_->[1]
		end row   : $_->[2]
		end col   : $_->[3] \n\n";
		
		$oWkC = $oWkS->{Cells}[$_->[0]][$_->[1]];

		for my $iR ($_->[0] .. $_->[2]){
			for my $iC ($_->[1] .. $_->[3]){
				next if ($iR eq $_->[0] &&  $iC eq $_->[1]);
				print "SET [$iR][$iC] <= [$_->[0]][$_->[1]]\n";
				$oWkS->{Cells}[$iR][$iC]->{_Value} = $oWkC->Value;
			}
		}
	}
	print "--------- DONE Unmerging.\n";
}