Select Code to Download

use strict;
use warnings;
...
        say " $i " . " $j " . ($rows[$i-1][$j-1] // '');
    }
}

1  1 Row1Col1
1  2 Row1Col2
...
2  3 Row2Col3
2  4 Row2Col4
2  5 Row2Col5

 
Row[i]1st: Row1Col1, Row[i]3rd: Row1Col3

 
for my $i (0..1)
{
print "$sheet->{Cells}[$i][0]{Val}";
     $i++;
}