supriyoch_2008:

That should be easy enough. One way to do it would be to read all the data from your worksheets into a hash structure. Then after reading all your data, loop over your hash structure and build the new workbook.

Alternatively, you could build a hash to hold your output sheets and next available row number. Then, as you process each input sheet, access that hash to fetch the output sheet and next available row to use. It'll be essentially the same a the code you have, but with some logic to create and/or fetch the sheet, something like:

if (! exists $OutSheets{$SheetName}) {
   # We don't have that sheet yet, create a new one
   my $Sheet = $OutWB->add_worksheet($SheetName);
   $OutSheetCache{$SheetName}{Sheet} = $Sheet;
   $OutSheetCache{$SheetName}{NextRow} = 0;
}
# Fetch the sheet and next available row from last time
my $OutSheet = $OutSheetCache{$SheetName}{Sheet};
my $OutRow  = $OutSheetCache{$SheetName}{NextRow};

. . . copy sheet data ...

# Save the next available row for next time...
$OutSheetCache{$SheetName}{NextRow}= $OutRow;
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...roboticus

When your only tool is a hammer, all problems look like your thumb.