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 $fileName = $_[0];
                 $fFnc = $_[1];

...
                                                          my $cell = $
+sheet -> {Cells} [$row] [$col];
// At this place it gives incorrect result
}

if($fileName =~ /\.xls$/i )
                        {
                                my $parser = Spreadsheet::ParseExcel->
+new();
...
                                                                      
+  my $cell = $worksheet->get_cell( $row, $col );
// At this place it gives incorrect result while reading.
}