my $prev_index  = -1;
my $prev_row    = 0;
my $prev_col    = 0;

#....

if ( $extension ne "txt" && $extension eq "xls") {
     
   my $infile  = "../$infile";
   my $outfile = "../$outfile";

   # Requesting extra modules:

   use Spreadsheet::ParseExcel;
   use Data::Dumper;

   # Openning the file dump

   open (DUMP, ">$outfile") || warn "Error opening file: $!\n";

   select DUMP;

   # Excel parsing

   my $parse_excel = new Spreadsheet::ParseExcel(CellHandler => \&cell
+_handler,

   my $workbook    = $parse_excel->Parse("$infile");

   close DUMP;
   
   select STDOUT;              

}

# Define our own cell handler to reduce S::PE's memory use.
# This function will be called each time a cell is encountered.
# However, it will ignore blank cells so we have to keep track
# of our location in the worksheet so that we can pad out blank
# cells and rows.
#


sub cell_handler {

  my $workbook    = $_[0];
  my $sheet_index = $_[1];
  my $row         = $_[2];
  my $col         = $_[3];
  my $cell        = $_[4];

  # Only process the first worksheet
     if ($sheet_index > 0) {
     $workbook->ParseAbort(1);
     return;
     }

  # Reset the col counter between rows
  $prev_col = 0 if $row != $prev_row;


  # Add tabs between fields and newlines between rows. Also pad
  # any missing rows or columns.
  #
  print "\n" for $prev_row +1 .. $row;
  print "\t" for $prev_col +1 .. $col;

  # Print the UNformatted value of the cell
  print $cell->{Val};

  # Keep track of where we are
  $prev_row   = $row;
  $prev_col   = $col;

}
[download]