#!/usr/bin/perl -w
use strict;
use Spreadsheet::ParseExcel;

my $parse_excel = Spreadsheet::ParseExcel->new(
                                            CellHandler => \&cell_handler,
                                            NotSetCell  => 1,
                                              );

my $workbook = $parse_excel->Parse('file.xls');

sub cell_handler {
    my($workbook, $sheet_index, $row, $col, $cell) = @_;

    # Skip some worksheets and rows (more efficiently).
    if ($sheet_index > 2 and $row > 9) {
        $workbook->ParseAbort(1);
        return;
    }

    # Do something with the formatted cell value
    print $cell->{_Value}, "\n";
}