printf("( %s , %s ) => %s<br>", $row, $col, $cell -> {Val});
##</code><code>##

...
my $f_to_parse = "accounts.xlsx";
my $excel  = Spreadsheet::XLSX->new($f_to_parse) or die "could not read the excel: $@$!";
foreach my $sheet (@{$excel -> {Worksheet}}) {
 
          printf("Sheet: %s<br>", $sheet->{Name});
        
          $sheet -> {MaxRow} ||= $sheet -> {MinRow};

          # Skip worksheet if it doesn't contain data.
          next if $sheet -> {MinRow} > $sheet -> {MaxRow};
            
          foreach my $row ($sheet -> {MinRow} .. $sheet -> {MaxRow}) {
         
            $sheet -> {MaxCol} ||= $sheet -> {MinCol};
                
            foreach my $col ($sheet -> {MinCol} ..  $sheet -> {MaxCol}) {
                
              my $cell = $sheet -> {Cells} [$row] [$col];
 
              if ($cell) {

                printf("( %s , %s ) => %s<br>", $row, $col, $cell -> {Val});

                my $name_header   =  $cell -> {Val} if $cell -> {Val}  =~m/\bName\b$/i;
                my $address_header =  $cell -> {Val} if $cell -> {Val}  =~m/\bAddress\b$/i;
                #my $name_val = $sheet->{Cells}[$col][0]->{Val};
                #my $address_val = $sheet->{Cells}[$row][0]->{Val}; 
 
                print "\n\n Test Results:::174^^$name_val -> $address_val\n";
              }
 
            }
 
          }
 
        }