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foreach my $r (1 .. $s->{maxrow}) {
    my ($A, $B) = ($s->{cell}[5][$r] // 0, $s->{cell}[8][$r] // 0);
    $max{$A} //= $B;
    $max{$A} < $B and $max{$A} = $B;
    }

foreach my $r (1 .. $s->{maxrow}) {
    my ($key, $value) = ($s->{"C$r"} // 0, $s->{"T$r"} // 0);
    $max{$key} //= $value;
    $max{$key} < $value and $max{$key} = $value;
    }