A quick first impression: your approach is never going to work. In your ### Do some stuff block, you are inserting a row. This will create the same problem as deleting a row, something I have analysed in RFC Tutorial - Deleting Excel Rows, Columns and Sheets. Start at the end and work backwards and you will eliminate at least one of your problems.

Almost immediate update: the rows are numbered sequentially in every implementation of Excel (and every other spreadsheet - dozens) I have seen. However, rows and columns may be hidden. If they are hidden, that is from the human eye, not VBA or Perl. Your code will go from row 1 to row 2 regardless of whether row 2 is visible to you.

Update 2: some code. Update 3 changed the code to include a demonstration of testing whether a row is hidden.

use strict;
use warnings;
use Win32::OLE;

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $wb = $xl->Workbooks->Add;

# Make sure there is precisely 1 sheet
for my $nSht (2..$wb->Sheets->{Count}) {
    $wb->Sheets(2)->Delete;
}

# Put some data in
my $sht = $wb->Sheets(1);
$sht->Cells(1, 1)->{Value} = "A";
$sht->Cells(2, 1)->{Value} = "B";
$sht->Cells(3, 1)->{Value} = "C";

# Hide row 2
$sht->Cells(2, 1)->EntireRow->{Hidden} = 1;

# Process 3 rows, demonstrating a bug
for my $row (1..3) {
    if ("A" ne $sht->Cells($row, 1)->{Value}) {
        $sht->Cells($row + 1, 1)->EntireRow->Insert;
        $sht->Cells($row, 1)->EntireRow->Copy($sht->Cells($row + 1, 1)
+);
    }        
}

use feature 'say';
for my $row (1..5) {
    if ($sht->Cells($row, 1)->EntireRow->{Hidden}) {
        say "Row $row is hidden";
    }        
}
[download]

Run this code and you will see three hidden rows. This is because row 2 (B) has been copied to row 3. After that, row 3 (a copy of B) has been copied to row 4. This is the loop error bug I mention in my post about deleting rows.

To reveal the rows, select rows 1 to 5, the two visible rows and the three hidden ones. Doing this with the mouse can be awkward, but I always prefer the keyboard anyway. Alt-H (Home), O (Format), U (Hide & Unhide), O (Unhide Rows) will show the three copies of what was row 2. If you are using a version with the old menu tree, it's Alt-O, R, U.

Regards,

John Davies