#!/usr/bin/perl -w

    use strict;
    use Spreadsheet::ParseExcel;

    my $parse_excel = Spreadsheet::ParseExcel->new(
                                                CellHandler => \&cell_handler,
                                                NotSetCell  => 1
                                                  );

    my $workbook = $parse_excel->Parse('file.xls');


    sub cell_handler {

        my $workbook    = $_[0];
        my $sheet_index = $_[1];
        my $row         = $_[2];
        my $col         = $_[3];
        my $cell        = $_[4];

        # Skip some worksheets and rows (more efficiently).
        if ($sheet_index >= 1 and $row >= 10) {
            $workbook->ParseAbort(1);
            return;
        }

        # Do something with the formatted cell value
        print $cell->{_Value}, "\n";

    }