My source file has around 100 fields and I have problem while conversion with datetime format fields.

changed the script to below code and got error as below in the output2.csv file:

"Can't locate object method "new" via package "Spreadsheet::ParseExcel::Utility" at ./perl_excel_xls2n.pl line 15."

#!/usr/bin/perl -w
# For each tab (worksheet) in a file (workbook),
# spit out columns separated by ",",
# and rows separated by c/r.

use Spreadsheet::ParseExcel::Utility qw(ExcelFmt);
use strict;
my $file='output2.csv';
my $datefmt = 'dd/mm/yyyy';    # ISO 8601

open STDOUT, ">", $file or die "$0: open: $!";
open STDERR, ">&STDOUT"        or die "$0: dup: $!";

my $filename = shift || "/home/etx/srcfile.xls";
my $e = new Spreadsheet::ParseExcel::Utility qw(ExcelFmt);
my $eBook = $e->Parse($filename);
my $sheets = $eBook->{SheetCount};
my ($eSheet, $sheetName);

my $cell = $e->get_cell( $eSheet->{row}, $eSheet->{col} );
my $value = $cell->value();

foreach my $sheet (0 .. $sheets - 1) {
    $eSheet = $eBook->{Worksheet}[$sheet];
    $sheetName = $eSheet->{Name};
    #print "#Worksheet $sheet: $sheetName\n";
    next unless (exists ($eSheet->{MaxRow}) and (exists ($eSheet->{Max
+Col})));
    foreach my $row ($eSheet->{MinRow} .. $eSheet->{MaxRow}) {
        foreach my $column ($eSheet->{MinCol} .. $eSheet->{MaxCol}) {
           if (defined $cell->{Type} && $cell->{Type} eq 'Date')
            {
               $value = ExcelFmt($datefmt, $cell->{Val});
            }
            if (defined $eSheet->{Cells}[$row][$column])
            {
                print $eSheet->{Cells}[$row][$column]->Value . ",";
            } else {
                print ",";
            }
        }
        print "\n";
    }
}
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Spreadsheet::ParseExcel::Utility is not the same thing as Spreadsheet::ParseExcel, it's not a drop in replacement, it imports some extra functions, it's not a replacement for Spreadsheet::ParseExcel. Please read and understand the documentation of the modules you use within your programs.

Update: For example:

#!/usr/bin/perl -w

# For each tab (worksheet) in a file (workbook),
# spit out columns separated by ",",
# and rows separated by c/r.

use strict;
use Spreadsheet::ParseExcel;
use Spreadsheet::ParseExcel::Utility qw(ExcelFmt);

# In your code:
# my $e = Spreadsheet::ParseExcel::Utility qw(ExcelFmt);
my $excel = Spreadsheet::ParseExcel->new();
# The rest of your script.....
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Hi I am sorry to come again. I am not a perl programmer, I am an architect. I have no friend who knows perl. I changed my script as below and still got error on the screen as

Global symbol "$e" requires explicit package name at ./perl_excel_xls2n.pl line 18. Global symbol "$e" requires explicit package name at ./perl_excel_xls2n.pl line 22. Execution of ./perl_excel_xls2n.pl aborted due to compilation errors.

Can't locate object method "new" via package "Spreadsheet::ParseExcel" at ./perl_excel_xls2n.pl line 15.

#!/usr/bin/perl -w
# For each tab (worksheet) in a file (workbook),
# spit out columns separated by ",",
# and rows separated by c/r.

use Spreadsheet::ParseExcel;
use Spreadsheet::ParseExcel::Utility qw(ExcelFmt);
use strict;
my $file='output2.csv';
my $datefmt = 'dd/mm/yyyy';    # ISO 8601

open STDOUT, ">", $file or die "$0: open: $!";
open STDERR, ">&STDOUT"        or die "$0: dup: $!";

my $filename = shift || "/home/etc/srcfile.xls";
#my $e = new Spreadsheet::ParseExcel;
my $excel = Spreadsheet::ParseExcel->new();
my $eBook = $e->Parse($filename);
my $sheets = $eBook->{SheetCount};
my ($eSheet, $sheetName);

my $cell = $e->get_cell( $eSheet->{row}, $eSheet->{col} );
my $value = $cell->value();

foreach my $sheet (0 .. $sheets - 1) {
    $eSheet = $eBook->{Worksheet}[$sheet];
    $sheetName = $eSheet->{Name};
    #print "#Worksheet $sheet: $sheetName\n";
    next unless (exists ($eSheet->{MaxRow}) and (exists ($eSheet->{Max
+Col})));
    foreach my $row ($eSheet->{MinRow} .. $eSheet->{MaxRow}) {
        foreach my $column ($eSheet->{MinCol} .. $eSheet->{MaxCol}) {
           if (defined $cell->{Type} && $cell->{Type} eq 'Date')
            {
               $value = ExcelFmt($datefmt, $cell->{Val});
            }
            if (defined $eSheet->{Cells}[$row][$column])
            {
                print $eSheet->{Cells}[$row][$column]->Value . ",";
            } else {
                print ",";
            }
        }
        print "\n";
    }
}
[download]