#!/usr/bin/perl/

use strict;
use warnings;

use Spreadsheet::ParseExcel;

my $xls = 'exceldatei.xls';

my $oBook = Spreadsheet::ParseExcel::Workbook->Parse($xls);
        
my @worksheet = @{$oBook->{Worksheet}};

my @table = @{$worksheet[0]->{Cells}};

my $spalte = 0; # entspricht Spalte A in Excel
my $zeile = 2;  # entspricht Zeile 3 in Excel

my $valueA3 = $table[$zeile][$spalte]->Value;

print $valueA3;