#!/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];

# Do something with the formatted cell value
print $cell->{_Value}, "\n"; # I need to access the values here
#print columns names: C1 ..C4 here
#print values of C1 ..C4 here
}