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my $col; my @col; my $row; my @row; my $sheet; my @sheet;
for($col = 0; $col < 3; $col++) { push @col, "0";}
for($row = 0; $row < 3; $row++) { push @row, [@col];}
...
} 
}
}

sheet = 0, row = 0, col = 0, 0
sheet = 1, row = 0, col = 0, 0
sheet = 2, row = 0, col = 0, 0
...
sheet = 0, row = 2, col = 2, 0
sheet = 1, row = 2, col = 2, 0
sheet = 2, row = 2, col = 2, 0