From the documentation for Spreadsheet::ParseExcel:

        for(my $iR = $oWkS->{MinRow} ; 
                defined $oWkS->{MaxRow} && $iR <= $oWkS->{MaxRow} ; $i
+R++) {
            for(my $iC = $oWkS->{MinCol} ;
                            defined $oWkS->{MaxCol} && $iC <= $oWkS->{
+MaxCol} ; $iC++) {
                $oWkC = $oWkS->{Cells}[$iR][$iC];
                print "( $iR , $iC ) =>", $oWkC->Value, "\n" if($oWkC)
+;
            }
        }
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Note in particular the two lines:

$oWkC = $oWkS->{Cells}[$iR][$iC];
print "( $iR , $iC ) =>", $oWkC->Value, "\n" if($oWkC);
[download]