Spreadsheet::XLSX3pm

    use Text::Iconv;
    my $converter = Text::Iconv->new("utf-8", "windows-1251");
    
    # Text::Iconv is not really required.
    # This can be any object with the convert method. Or nothing.
    
    use Spreadsheet::XLSX;
    
    my $excel = Spreadsheet::XLSX->new('test.xlsx', $converter);
    
    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});
                }
        
            }
        
        }
    
    }