i know about declaring $format
i just don't know how :\
my code is like this:

open(F,">$s{path}/perl.output");
my $parser   = Spreadsheet::ParseExcel->new();
my $workbook = $parser->parse("$s{path}/$s{file}");

if ( !defined $workbook ) {die $parser->error(), ".\n"}

for my $worksheet ( $workbook->worksheets() ) {

    my ( $row_min, $row_max ) = $worksheet->row_range();
    my ( $col_min, $col_max ) = $worksheet->col_range();

    for my $row ( $row_min .. $row_max ) {
        for my $col ( $col_min .. $col_max ) {

            my $cell = $worksheet->get_cell( $row, $col );
            next unless $cell;
            print "Row, Col    = ($row, $col)
Value       = ", $cell->value(),"\n";
        }
    }
}
close F;
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and here i need to put indent somewhere somehow
ParseExcel.pm have this explanation:

The C<Spreadsheet::ParseExcel::Format> class has the following propert
+ies:
=head2 Format properties

    $format->{Font}
    $format->{AlignH}
    $format->{AlignV}
    $format->{Indent}
    $format->{Wrap}
    $format->{Shrink}
    $format->{Rotate}
    $format->{JustLast}
    $format->{ReadDir}
    $format->{BdrStyle}
    $format->{BdrColor}
    $format->{BdrDiag}
    $format->{Fill}
    $format->{Lock}
    $format->{Hidden}
    $format->{Style}

These properties are generally only of interest to advanced users. Cas
+ual users can skip this section.
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not much so i still seeking wisdom about parsing indentations levels from xls