use strict;
use warnings;

 use Spreadsheet::XLSX;
 
 my $excel = Spreadsheet::XLSX -> new ('test.xlsx');
 
 foreach my $sheet (@{$excel -> {Worksheet}}) {
 
        printf("Sheet: %s\n", $sheet->{Sheet1});
        
        $sheet -> {B45} ||= $sheet -> {B37};
        
         foreach my $row ($sheet -> {B37} .. $sheet -> {B45}) {
         
                $sheet -> {R45} ||= $sheet -> {C45};
                
                foreach my $col ($sheet -> {C45} ..  $sheet -> {R45}) {
                
                        my $cell = $sheet -> {Cells} [$row] [$col];
 
                        if ($cell) {
                            printf("( %s , %s ) => %s\n", $row, $col, $cell -> {Val});
                        }
 
                }
 
        }
 
 }