or download this
$oBook = Spreadsheet::ParseExcel::Workbook->Parse("$strExcelPath");
foreach my $oWkS (@{$oBook->{Worksheet}}) {
...
defined $oWkS->{MaxCol} && $iC <= $oWkS->{
+MaxCol} ; $iC++) {
$oWkC = $oWkS->{Cells}[$iR][$iC];
print "( $iR , $iC ) =>", $oWkC->Value, "\n" if($oWkC)
+;