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for my $row ($sheet->{MinRow} .. $sheet->{MaxRow}) {
   my $A_cell = $sheet->{Cells}[$row][$A_col];
...
   my $A_val = $A_cell->{Val};
   my $B_val = $B_cell->{Val};
...

===|===|
A1 |B1 |
...
===|===|
A4 |B4 |
===|===|