#!/usr/bin/perl
use strict;
use warnings;
use Spreadsheet::WriteExcel;
use Spreadsheet::ParseExcel;

sub create_new_worksheet {
    my ($row, $col, $value, $backgroundcolor) = @_;

    # Create a new Excel workbook
    my $workbook = Spreadsheet::WriteExcel->new('perl.xls');

    # Add a worksheet
    my $worksheet = $workbook->add_worksheet();

    #  Add and define a format
    my $format = $workbook->add_format(bg_color => $backgroundcolor);
    $format->set_align('center');

    # Write a formatted and unformatted string, row and column notation.
    $worksheet->write($row, $col, $value, $format);
}

my $parser          = Spreadsheet::ParseExcel->new();
my $workbook_parse  = $parser->Parse( 'Report.xls' );
my $worksheet_parse = $workbook_parse->Worksheet("Sheet1");
my ( $col_min, $col_max ) = $worksheet_parse->col_range();
my ( $row_min, $row_max ) = $worksheet_parse->row_range();

for my $col ( $col_min .. $col_max ) {

    for my $row ( $row_min .. $row_max ) {

        # Return the cell object at $row and $col

        my $cell = $worksheet_parse->get_cell( $row, $col );
        next unless $cell;

        my $value           = $cell->value();
        my $format          = $cell->get_format();
        my $backgroundcolor = $format->{Fill}->[2];

        print "Row, Col    = ($row, $col) ";
        print "Value       = $value\n";
        print "Format      = $backgroundcolor\n";

	create_new_worksheet($row, $col, $value, $backgroundcolor);
    }
}

__END__

$ perl excel.pl
Row, Col    = (0, 0) Value       = Test
Format      = 34