use strict;
use Spreadsheet::ParseExcel;    
my $excel = Spreadsheet::ParseExcel::Workbook->Parse("C:\\au.xls");
my $excel_file_url;
 #start looping the Excel sheet
foreach my $sheet (@{$excel->{Worksheet}}) 
	
	{
    $sheet->{MaxRow} ||= $sheet->{MinRow};
   foreach my $row ($sheet->{MinRow} .. $sheet->{MaxRow}) {
	    #looping for each row
	if ($row > 1) {
		#get the file url path from excel sheet at  corresponding row, col 0
		my $cell_value=$sheet->{Cells}[$row][0];
		$excel_file_url=$cell_value->{Val};
		print $excel_file_url;
	}

   }

	}