Spreadsheet::XLSX versions before 0.19 for Perl allow code execution via string eval of number format conditions in ExcelFmt.

When a number format has a condition such as [>100], ExcelFmt chooses the format section by passing the condition and the cell value to a string eval. Both come from the workbook, and the eval runs while Spreadsheet::XLSX->new parses it.

An attacker who supplies an XLSX file can run arbitrary Perl code.