my $xls = Spreadsheet::ParseExcel::Simple->read('spreadsheet.xls');
foreach my $sheet ($xls->sheets) {
   while ($sheet->has_data) {  
       my @data = $sheet->next_row;
   }
}

##</code><code>##

my $ss = Spreadsheet::WriteExcel::Simple->new;
   $ss->write_bold_row(\@headings);
   $ss->write_row(\@data);

print $ss->data;
      # or
      $ss->save("filename.xls");