demo2.pl

use v5.14;
use Spreadsheet::ParseExcel;
use strict;
use warnings;
use Data::Printer;

my $parser = Spreadsheet::ParseExcel->new;
my $workbook = $parser->parse( 'demo1.xls' ) or die $parser->error;

my $ws = $workbook->worksheet(0);

my ( $row_min, $row_max ) = $ws->row_range;
my ( $col_min, $col_max ) = $ws->col_range;

for my $row ( $row_min .. $row_max ) {
    for my $col ( $col_min .. $col_max ) {
        my $cell = $ws->get_cell( $row, $col );
        say "($row, $col) = ", $cell->value;
    }
}