#!/usr/bin/perl
use strict;
use warnings;
use Excel::Template;
my $template = new Excel::Template();
$template->parse( 'test.xml' );
$template->write_file( 'test.xls' );

##</code><code>##

<?xml version='1.0'?>
<!DOCTYPE spreadsheet>
<workbook>
  <worksheet name="Tab1">
    <row>
      <cell ref="one" type="number" text="1" />
      <cell ref="two" type="number" text="2" />
    </row>
  </worksheet>
  <worksheet name="Tab2">
    <row>
      <formula>=<backref ref="one" />+<backref ref="two" /></formula>
    </row>
  </worksheet>
</workbook>