my $excel = Spreadsheet::ParseExcel::Workbook->Parse($file);
foreach my $sheet (@{$excel->{Worksheet}}) {
    printf("Sheet: %s\n", $sheet->{Name});
    $sheet->{MaxRow} ||= $sheet->{MinRow};
    foreach my $row ($sheet->{MinRow} .. $sheet->{MaxRow}) {
        $sheet->{MaxCol} ||= $sheet->{MinCol};
        foreach my $col ($sheet->{MinCol} ..  $sheet->{MaxCol}) {
            my $cell = $sheet->{Cells}[$row][$col];
            if ($cell) {
		 printf("( %s , %s ) => %s\n", $row, $col, $cell->{Val});
            }
        }
    }
}