(
    {
    col1 =>value1
    col2 =>value2
    col3=>value3|value4
    col4=>value5|value6|value7
    },
    {
    col1 =>value8
    col2 =>value9
    col3=>value10|value11|value12
    col4=>value13|value14|value15
    }
    {
    col1 =>value16|value17
    col2 =>value19|value18
    col3=>value20
    col4=>value21
    }
    )

##</code><code>##

    foreach my $results (@$hash_of_excel){
    
      for my $colname( sort keys %$results){
      	my @array  = split /\|/,$results->{$colname};
      	foreach my $value (@array){
      	  warn $results->{'col1'}, $results->{'col2'},$results->{'col3'};
      	 
      	 last;	
      	}
       
      }
      last if $counter++ == 2;
    }