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foreach my $row ($sheet->{MinRow}+18..$sheet->{MaxRow}){

...
    if ($sheet->{Cells}[$row][3]->{Val} eq "UPGRADE SOLUTION") {$upgra
+de=1} else {$upgrade=0};               # This syntax always returns 0
+ even when the match should return a 1
    if ($sheet->{Cells}[$row][4]->{Val} eq "") {$serial=0} else {$seri
+al=$sheet->{Cells}[$row][4]->{Val}}; # This syntax always returns 0 e
+ven when the match should return the value of $row,4

#!/usr/bin/perl
...
}
exit;