Code from synopsis section of Spreadsheet::ParseXLSX (which itself further refers to Spreadsheet::ParseExcel) works OK with your file.

As to Spreadsheet::XLSX, there's strong opinion about it here:

Spreadsheet::XLSX

This module is dead and deprecated. It is buggy and unmaintained. Please use Spreadsheet::ParseXLSX instead.

In reply to Re: Opening bad Excel files by vr
in thread Opening bad Excel files by Arik123

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