asidnayak:

Yes.

Slightly more specifically, the very first example in Spreadsheet::ParseExcel is capable of reading merged cells:

$ cat merge_925829.pl
#!/usr/bin/perl
use strict;
use warnings;
use Spreadsheet::ParseExcel;

my $p = Spreadsheet::ParseExcel->new();
my $WB = $p->parse('merge_925829.xls');
if (!defined $WB) {
    die $p->error(), ".\n";
}
for my $WS ($WB->worksheets()) {
    my ( $row_min, $row_max ) = $WS->row_range();
    my ( $col_min, $col_max ) = $WS->col_range();

    for my $row ( $row_min .. $row_max ) {
        for my $col ( $col_min .. $col_max ) {

            my $cell = $WS->get_cell( $row, $col );
            next unless $cell;

            print "Row, Col    = ($row, $col)\n";
            print "Value       = ", $cell->value(),       "\n";
            print "Unformatted = ", $cell->unformatted(), "\n";
            print "\n";
        }
    }
}
$ ./merge_925829.pl
Row, Col    = (0, 0)
Value       = a1/b1
Unformatted = a1/b1

Row, Col    = (0, 1)
Value       =
Unformatted =

Row, Col    = (0, 2)
Value       = c1
Unformatted = c1

Row, Col    = (1, 0)
Value       = a2
Unformatted = a2

Row, Col    = (1, 1)
Value       = b2/c2
Unformatted = b2/c2

Row, Col    = (1, 2)
Value       =
Unformatted =

Row, Col    = (2, 0)
Value       = a3/b3/c3
Unformatted = a3/b3/c3

Row, Col    = (2, 1)
Value       =
Unformatted =

Row, Col    = (2, 2)
Value       =
Unformatted =

Row, Col    = (3, 0)
Value       = a4
Unformatted = a4

Row, Col    = (3, 1)
Value       = b4
Unformatted = b4

Row, Col    = (3, 2)
Value       = c4
Unformatted = c4
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Perhaps you ought to provide a little more detail with your question so you can get a more useful response...

...roboticus

When your only tool is a hammer, all problems look like your thumb.