use Template::Extract;
use Data::Dumper;

my $obj = Template::Extract->new;
my $template = << '.';
<table>[% FOREACH record %]<td align="Center" bgcolor="[% color %]" width="14%"><font face="Verdana" color="Black" size="1">[% day %]</font></td>[% ... %][% END %]</table>
.

my $document = << '.';
<table><td align="Center" bgcolor="White" width="14%"><font face="Verdana" color="Black" size="1">2</font></td>
<td align="Center" bgcolor="Red" width="14%"><font face="Verdana" color="Black" size="1">3</font></td></table>
.

print Data::Dumper::Dumper(
    $obj->extract($template, $document)
);

##</code><code>##

$VAR1 = {
          'record' => [
                        {
                          'day' => '2',
                          'color' => 'White'
                        },
                        {
                          'day' => '3',
                          'color' => 'Red'
                        }
                      ]
        };