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use Spreadsheet::WriteExcel;
use Spreadsheet::ParseExcel;
...
        $worksheet->write( $row, $col, $value, $bkgd_color );
    }
}

Format      = 65
Row, Col    = (25, 4) Value       = -115966
...
Format      = 64
Row, Col    = (16, 5) Value       = 0
Format      = 64