#!/usr/bin/perl
use strict;
use Spreadsheet::ParseExcel;
my $parse_excel =
  Spreadsheet::ParseExcel->new(CellHandler => \&cell_handler,
                               NotSetCell  => 1);
my $workbook = $parse_excel->Parse('22 JAN 2011 CRAM CFC1.xls');

sub cell_handler
{
   my $workbook    = $_[0];
   my $sheet_index = $_[1];
   my $row         = $_[2];
   my $col         = $_[3];
   my $cell        = $_[4];

   # Do something useful with the formatted cell value
   print $cell->{Val}, "\n";
}