This is the same error as in your previous question, and you didn't even give us the full error message which tells you which line of code to start looking at:

D:\junk>perl xl.pl
Garry--> Sports

Jasen--> Sports


Can't call method "value" on an undefined value at xl.pl line 55.
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Since we've been round this loop before, I suggest you take a look at the line of code in question and the actual data stored within Excel, the documentation for the get_cell, row/col_range methods and the previous thread explaining the problem.