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Excellent stuff - makes reading data from spreadsheets dead simple, without caring what kind of spreadsheet you've been given.
Even if you're writing code with the expectation of it only ever being given an Excel spreadsheet, it still makes sense to use this module for its interface, and so that, if your code is expected to deal with other spreadsheet formats in future, it will Just Work.
Solidly useful; when I replaced Spreadsheet::ParseExcel I was at first confused by the column-major format until I found the rows() sub. I like format transparency. Highly recommended.