my @rows = Spreadsheet::Read::rows($book->[1]);
foreach my $i (1 .. scalar @rows) {
    foreach my $j (1 .. scalar @{$rows[$i-1]}) {
        say chr(64+$i) . " $j " . ($rows[$i-1][$j-1] // '');
    }
}

##</code><code>##

#!/usr/bin/perl
use strict;
use warnings;
use Data::Dumper;
use feature 'say';
use Excel::Writer::XLSX;
use Spreadsheet::Read qw(ReadData);

my $workbook  = Excel::Writer::XLSX->new( 'simple.xlsx' );
my $worksheet = $workbook->add_worksheet();

my @data_for_row = (1, 2, 3);
my @table = (
    [4, 5],
    [6, 7],
    );
my @data_for_column = (10, 11, 12);


$worksheet->write( "A1", "Hi Excel!" );
$worksheet->write( "A2", "second row" );

$worksheet->write( "A3", \@data_for_row );
$worksheet->write( 4, 0, \@table );
$worksheet->write( 0, 4, [ \@data_for_column ] );

$workbook->close;

my $book = ReadData ('simple.xlsx');

my %hash;
my @rows = Spreadsheet::Read::rows($book->[1]);
foreach my $i (1 .. scalar @rows) {
    foreach my $j (1 .. scalar @{$rows[$i-1]}) {
        # say chr(64+$j) . "$i " . ($rows[$i-1][$j-1] // '');
	$hash{chr(64+$j) . "$i "} = ($rows[$i-1][$j-1] // '');
    }
}

print Dumper \%hash;

my ($key) = grep{ $hash{$_} eq 'second row' } keys %hash;
say "Column/row: " . $key;

__END__

$ perl excel.pl
$VAR1 = {
          'C5 ' => '',
          'D2 ' => '',
          'B6 ' => 7,
          'D6 ' => '',
          'C3 ' => 3,
          'E2 ' => 11,
          'B5 ' => 6,
          'B4 ' => '',
          'B1 ' => '',
          'C4 ' => '',
          'A6 ' => 5,
          'A5 ' => 4,
          'D1 ' => '',
          'A1 ' => 'Hi Excel!',
          'D4 ' => '',
          'B3 ' => 2,
          'A3 ' => 1,
          'A2 ' => 'second row',
          'A4 ' => '',
          'E3 ' => 12,
          'E6 ' => '',
          'C2 ' => '',
          'E5 ' => '',
          'C6 ' => '',
          'C1 ' => '',
          'E1 ' => 10,
          'D5 ' => '',
          'E4 ' => '',
          'B2 ' => '',
          'D3 ' => ''
        };
Column/row: A2

##</code><code>##

#!/usr/bin/perl
use strict;
use warnings;
use Data::Dumper;
use feature 'say';
use Excel::Writer::XLSX;
use Spreadsheet::Read qw(ReadData);

my $workbook  = Excel::Writer::XLSX->new( 'simple.xlsx' );
my $worksheet = $workbook->add_worksheet();

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

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

my @data_for_row = ("Sales",
		    "Region",
		    "Sales Amount",
		    "% Commission",
		    "Commission Amount");

my @table = ( ["Joe", "Robert", "Michelle", "Erich", "Dafna", "Rob"],
	      ["North", "South", "East", "West", "North", "South"],
	      [260, 660, 940, 410, 800, 900],
	      ["10%", "15%", "15%", "12%", "15%", "15%"] );

$worksheet->write( "A1", \@data_for_row, $formatHeader );
$worksheet->write( 1, 0, \@table, $formatTable );

$workbook->close;

my $book = ReadData ('simple.xlsx');

my %hash;
my @rows = Spreadsheet::Read::rows($book->[1]);
foreach my $i (1 .. scalar @rows) {
    foreach my $j (1 .. scalar @{$rows[$i-1]}) {
        # say chr(64+$j) . "$i " . ($rows[$i-1][$j-1] // '');
	$hash{chr(64+$j) . "$i "} = ($rows[$i-1][$j-1] // '');
    }
}

print Dumper \%hash;

my ($key) = grep{ $hash{$_} eq 'Sales Amount' } keys %hash;
say "Column/row: " . $key . " Value: " . $hash{$key};

__END__

$ perl excel.pl
$VAR1 = {
          'A7 ' => 'Rob',
          'C5 ' => 410,
          'C4 ' => 940,
          'E5 ' => '',
          'E2 ' => '',
          'B7 ' => 'South',
          'D6 ' => '15%',
          'A2 ' => 'Joe',
          'A5 ' => 'Erich',
          'C7 ' => 900,
          'B6 ' => 'North',
          'C3 ' => 660,
          'A6 ' => 'Dafna',
          'B3 ' => 'South',
          'E3 ' => '',
          'D2 ' => '10%',
          'B5 ' => 'West',
          'A4 ' => 'Michelle',
          'A1 ' => 'Sales',
          'D7 ' => '15%',
          'E1 ' => 'Commission Amount',
          'B1 ' => 'Region',
          'C1 ' => 'Sales Amount',
          'D4 ' => '15%',
          'D5 ' => '12%',
          'E7 ' => '',
          'A3 ' => 'Robert',
          'B4 ' => 'East',
          'B2 ' => 'North',
          'C6 ' => 800,
          'E4 ' => '',
          'E6 ' => '',
          'D3 ' => '15%',
          'C2 ' => 260,
          'D1 ' => '% Commission'
        };
Column/row: C1  Value: Sales Amount