#!/usr/bin/perl -w
use strict;
use warnings;
use Spreadsheet::ParseExcel;

my %CellData; # Key1=workbook, Key2=Row, Key3=column

my $parse_excel = Spreadsheet::ParseExcel->new(
        CellHandler   => \&cell_handler,
        NotSetCell    => 1
);

my $workbook = $parse_excel->Parse('file.xls');

# Now that we've parsed the sheet, we can access any data we like,
# So let's print cell C1 on sheet "FOO"
print $CellData{FOO}{C}{1}, "\n";

sub cell_handler {
    # Cell information passed to us
    my ($WB, $IDX, $R, $C, $Cell) = @_;

    # Build our hash keys
    my $SheetName = $WB->worksheet($IDX)->get_name();
    my $ColName = numToColumnName($C);
    my $RowName = $R;
    $CellData{$SheetName}{$ColName}{$RowName} = $Cell->{_Value};
}

sub numToColumnName {
    my $C = shift;
    my $colName = '';
    if ($C>25) {
        $colName = substr('ABCDEFGHIJKLMNOPQRSTUVWXYZ', $C/26, 1);
        $C = $C % 26;
    }
    $colName .= substr('ABCDEFGHIJKLMNOPQRSTUVWXYZ', $C, 1);
}