in reply to Error parsing large xlsx
Where did you see a cell_handler for Spreadsheet::ParseXLSX? It doesn't have that functionality. The XLS parser has one, but not the XLSX parser. You can try Excel::Reader::XLSX for parsing large XLSX files.
You can also try Spreadsheet::XLSX::Reader::LibXML which I don't know much about. Nevermind, even the author does not recommend this module.