my @Files;
my %Table;
while (my $FName = shift) {
    push @Files, $FName;
    # open spreadsheet & get worksheet, as shown in Spreadsheet::ParseExcel docs
    for my $row ($row_min .. $row_max) {
        my $category = $worksheet->get_cell($row, 0); # first column has category
        my $value    = $worksheet->get_cell($row, 1); # second column has value
        $Table{$category}[@Files] = $val; # Store into slot in table
    }
}

##</code><code>##

@Files = ('file1', 'file2');
%Table = (
#   Cat      file1  file2
    'A' => [ 12,    34   ],
    'B' => [ 152,   567  ],
);