in reply to Re^4: Excel To Tab Delimited using Spreadsheet::ParseExcel
in thread Excel To Tab Delimited using Spreadsheet::ParseExcel

$value = " " if $value ne "0" && !$value; what does that do?

The code means: Set $value to " " if "$value" is something other than the string "0" (Equality Operators) and also $value is false (Truth and Falsehood).