#!/usr/bin/perl
use strict;
use warnings;
use XML::Parser;
use Data::Dumper;

my $string = qq~
<root>
        <row no="0">
                <col no="0">0.0</col>
                <col no="1">1.0</col>
                <col no="2">2.0</col>
                <col no="3">3.0</col>
        </row>
        <row no="1">
                <col no="0">4.0</col>
                <col no="1">5.0</col>
                <col no="2">6.0</col>
                <col no="3">7.0</col>
        </row>
        <row no="2">
                <col no="0">8.0</col>
                <col no="1">9.0</col>
                <col no="2">10.0</col>
                <col no="3">11.0</col>
        </row>
        <row no="3">
                <col no="0">12.0</col>
                <col no="1">13.0</col>
                <col no="2">14.0</col>
                <col no="3">15.0</col>
        </row>
</root>
~;

my $matrix=[];

my $ref_row;
my $ref_col;

my $parser = XML::Parser->new(Handlers => {
  Start => sub{
    my $parser=shift;
    my $name=shift;
    my $opts={@_};
    if($name eq 'row')
    {
      $ref_row=[];
      $matrix->[$opts->{no}]=$ref_row;
      $ref_col=undef;
    }
    elsif($name eq 'col' && $ref_row)
    { $ref_col=\$ref_row->[$opts->{no}]; }
  },
  Char => sub{
    my $parser=shift;
    my $string=shift;
    if($ref_col)
    {
      $$ref_col=$string;
      $ref_col=undef;
    }
  }});

$parser->parse($string);

print Dumper($matrix);