"I will not have any server to install database."

Several people have suggested you use DBD::SQLite, you could have at least looked at the one line description:

"DBD::SQLite is a Perl DBI driver for SQLite, that includes the entire thing in the distribution. So in order to get a fast transaction capable RDBMS working for your perl project you simply have to install this module, and nothing else."

"How i can handle the .xlsx file's row limitations in case i will have 2000000 rows of records to handle? Can i create dynamic worksheets by checking the records in array?"

What do you expect XLSX to do if it has more than the max rows per worksheet? Given the limits are well documented, find a way to work around them or use a tool/format that better suits your source data.

I have used an alternate solution for this and i splitted the 1 @array into mutpltiple @array. I have used below modules for splittings the arrays and that improves the script performances. Thanks for all the suggestions.

use List::MoreUtils qw( part );
use List::AssignRef;
[download]