#!/usr/bin/perl -w

    use strict;
    use Spreadsheet::ParseExcel;
    use Spreadsheet::ParseExcel::FmtDefault;

    my $file     = Spreadsheet::ParseExcel->new();
    my $format   = Spreadsheet::ParseExcel::FmtDefault->new();
    my $workbook = $file->Parse('test.xls');


    my ($row, $col) = (0, 0);
    my $worksheet   = $workbook->{Worksheet}[0];
    my $cell        = $worksheet->{Cells}[$row][$col];

    print $format->FmtString($cell, $workbook), "\n";