...
foreach my $col ($sheet -> {MinCol} ..  $sheet -> {MaxCol}) {
                
              my $cell = $sheet -> {Cells} [$row] [$col];
 
              if ($cell) {

                #printf("( %s , %s ) => %s<br>", $row, $col, $cell -> 
+{Val});
                
                my $name_val = $sheet->{Cells}[$row][0]->{Val};
                my $address_val = $sheet->{Cells}[$row][1]->{Val}; 
 
                print "\n\n Test Results::: $name_val -> $address_val\
+n";
              }

}
...
[download]

Well, I wasn't looking for anything, except a reason why the OP was stuck on a line of code, and I don't understand how your answer means that, but thanks anyway...