The Spreadsheet::ParseXLSX package before 0.28 for Perl can encounter an out-of-memory condition during parsing of a crafted XLSX document. This occurs because the memoize implementation does not have appropriate constraints on merged cells.
In default configuration of Spreadsheet::ParseXLSX, whenever we call Spreadsheet::ParseXLSX->new()->parse('user_input_file.xlsx'), we'd be vulnerable for XXE vulnerability if the XLSX file that we are parsing is from user input.