my $excel_obj = Spreadsheet::ParseExcel->new();
my $workbook = $excel_obj->Parse($arg{xls});
die "Workbook did not return worksheets!\n"
       unless ref $workbook->{Worksheet} eq 'ARRAY';

for my $worksheet ( @{$workbook->{Worksheet}} ) {

    my $last_col = $worksheet->{MaxCol} || 0;
    my $last_row = $worksheet->{MaxRow} || 0;

    for my $row ( 0 .. $last_row ) {

        for my $col ( 0,1,$last_col ) {

            my $cell = $worksheet->{Cells}[$row][$col];

            print ref $cell ?
                  $cell->Value : '';
            print $arg{field_sep} unless $col == $last_col;
        }
        print $arg{record_sep}; # record ends
    }
    print "\n"; # worksheet ends
}