use XML::Rules;

my $parser = XML::Rules->new(
 rules => [
  _default => '',
  'Company_Name,First_Name' => sub {
   print "$_[0] ---> [$_[1]->{_content}]\n";
   return;
  },
 ]
);

my $xmlStr = "<data>
<Company_Name>XYZ CMPNY</Company_Name> 
<ArgId>775340</ArgId>
<First_Name>Carol &amp; Jerry</First_Name>
</data>";

$parser->parse($xmlStr);