use strict;
use Spreadsheet::ParseExcel;
my $BookObject = Spreadsheet::ParseExcel::Workbook->Parse('Excel/Test97.xls');
foreach my $WorksheetObject (@{$BookObject->{Worksheet}}) {
   print "--------- SHEET:", $WorksheetObject->{Name}, "\n";
   for(my $RowIndex = $WorksheetObject->{MinRow}; # starting at minimum row value
       defined $WorksheetObject->{MaxRow} &&
         $RowIndex <= $WorksheetObject->{MaxRow}; # ending at maximum row value
       $RowIndex++) {
      for (my $ColumnIndex = $WorksheetObject->{MinCol};
           defined $WorksheetObject->{MaxCol} &&
             $ColumnIndex <= $WorksheetObject->{MaxCol};
           $ColumnIndex++) {
          $CellObject = $WorksheetObject->{Cells}[$RowIndex][$ColumnIndex]; # get cell
          print "( $RowIndex , $ColumnIndex ) =>",
                $CellObject->Value, "\n"    # print cell contents ...
             if ($CellObject);              # ... if cell exists
      }
   }
}