use strict; 
    use Spreadsheet::ParseExcel; 
    my $parser = Spreadsheet::ParseExcel->new( 
        CellHandler => \&cell_handler, 
        NotSetCell  => 1 
    ); 
    my $workbook = $parser->Parse('testfile.xls'); 
    sub cell_handler { 
        my $workbook    = $_[0]; 
        my $sheet_index = $_[1]; 
        my $row         = $_[2]; 
        my $col         = $_[3]; 
        my $cell        = $_[4]; 
        print $cell->unformatted(), "\n"; 
    }