use strict;
use Spreadsheet::ParseExcel;
use Data::Dumper;
use Spreadsheet::WriteExcel;

my $val=0;
my $last_col;
my $col=0;
my $row=0;
my @req_sfr_array;
my $parser   = Spreadsheet::ParseExcel->new();
my $workbook = $parser->parse('formatting.xls');
my $row1;
my $col1;

if ( !defined $workbook ) {
    die $parser->error(), ".\n";
}
my $workbook = Spreadsheet::WriteExcel->new("perl.xls");
    $worksheet  = $workbook->addworksheet();
    
   

foreach my $worksheet ( $workbook->worksheets() ) {
    my ( $row_min, $row_max ) = $worksheet->row_range();
    my ( $col_min, $col_max ) = $worksheet->col_range();

    print DEBUG_LOG "PARSING WORKSHEET:", $worksheet->get_name(), "\n"
+;
    
    print "\n";
    print "ROW_MIN = $row_min, ROW_MAX = $row_max\n";
    print "COL_MIN = $col_min, COL_MAX = $col_max\n";
    print "\n";

    for my $row ( $row_min .. $row_max ) {
        for my $col ( $col_min .. $col_max ) {
            my $cell = $worksheet->get_cell( $row, $col );
            next unless ($cell);;
            next unless ($cell->value() =~ /\S+/);;
            
            my $val = 0;
            print "Row, Col    = ($row, $col)\n";
            print "Value       = ", $cell->value(), "\n";
            print "\n";
            $val = $cell->value();
        }
        if($val eq "Register")
        {
            if($row==0 and $col!=0)
            {
                $row1=$row;
                $col1=$col-$col;
            }
            elsif($row!=0 and $col==0)
            {
                $row1=$row-$row;
                $col1=$col;
            }
            else
            {
            $col1=$col-$col;
            $row1=$row-$row;
            }
         $worksheet->write($row1, $col1, "$val");
    
        }
        else
        {
        // i'm not getting what logic i should write to shift the cell
+ after encountering first cell and shifting
        }
    }
}
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not able to figure out what to write next, help me out!