use strict;
use Spreadsheet::ParseExcel;
use Spreadsheet::WriteExcel;

my $parser = Spreadsheet::ParseExcel->new(); #Creating Object to Read 
+Worksheet

my @files = qw/ Infile1.xls Infile2.xls Infile3.xls Infile4.xls /;

my $write_workbook = new Spreadsheet::WriteExcel('Resultfile.xls');

my $n = 1;
foreach my $file (@files) {
    my $parse_workbook = $parser->parse($file);

    my $write_worksheet = $write_workbook->add_worksheet("Sheet$n");

    if ( !defined $parse_workbook) { die $parser->error(), ".\n"; }

    for my $parse_worksheet ( $parse_workbook->worksheets() ) {
        my ( $row_min, $row_max ) = $parse_worksheet->row_range();
        my ( $col_min, $col_max ) = $parse_worksheet->col_range();

        for my $row ( $row_min .. $row_max ) {
            for my $col ( $col_min .. $col_max ) {
                my $cell = $parse_worksheet->get_cell( $row, $col );
                next unless $cell;
                my $cell_value = $cell->value();
                my $cell_format = $cell->get_format();
                $write_worksheet->write($row, $col, $cell_value);
            }
        }
    }
    $n++;
}
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