#!/usr/bin/perl
use warnings;
use strict;
use Spreadsheet::ParseExcel;
my $parser   = Spreadsheet::ParseExcel->new();
my $workbook = $parser->Parse('Book1.xls');
binmode(STDOUT, ":utf8");

foreach my $worksheet ( $workbook->worksheets() ) {
   my ( $row_min, $row_max ) = $worksheet->row_range();
   my ( $col_min, $col_max ) = $worksheet->col_range();
   foreach my $row ( 1 .. $row_max ) {
      foreach my $col ( $col_min .. $col_max ) {
         my $cell = $worksheet->get_cell( $row, $col );
         next unless $cell;
         next unless defined($col_mapping{$col});
         my $value = $cell->value();
         utf8::upgrade($value);
... store_in_database($value); ...
      }
   }
}