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/usr/share/perl5/Spreadsheet/XLSX/Fmt2007.pm is in libspreadsheet-xlsx-perl 0.15-1.

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# This code is adapted for Excel 2007 from:
# Spreadsheet::XLSX::FmtDefault
#  by Kawai, Takanori (Hippo2000) 2001.2.2
# This Program is ALPHA version.
#==============================================================================
package Spreadsheet::XLSX::Fmt2007;
use strict;
use warnings;

use Spreadsheet::XLSX::Utility2007 qw(ExcelFmt);
our $VERSION = '0.13';    #

my %hFmtDefault = (
    0x00 => '@',
    0x01 => '0',
    0x02 => '0.00',
    0x03 => '#,##0',
    0x04 => '#,##0.00',
    0x05 => '($#,##0_);($#,##0)',
    0x06 => '($#,##0_);[RED]($#,##0)',
    0x07 => '($#,##0.00_);($#,##0.00_)',
    0x08 => '($#,##0.00_);[RED]($#,##0.00_)',
    0x09 => '0%',
    0x0A => '0.00%',
    0x0B => '0.00E+00',
    0x0C => '# ?/?',
    0x0D => '# ??/??',
    0x0E => 'yyyy-mm-dd',
    0x0F => 'd-mmm-yy',
    0x10 => 'd-mmm',
    0x11 => 'mmm-yy',
    0x12 => 'h:mm AM/PM',
    0x13 => 'h:mm:ss AM/PM',
    0x14 => 'h:mm',
    0x15 => 'h:mm:ss',
    0x16 => 'm-d-yy h:mm',

    #0x17-0x24 -- Differs in Natinal
    0x25 => '(#,##0_);(#,##0)',
    0x26 => '(#,##0_);[RED](#,##0)',
    0x27 => '(#,##0.00);(#,##0.00)',
    0x28 => '(#,##0.00);[RED](#,##0.00)',
    0x29 => '_(*#,##0_);_(*(#,##0);_(*"-"_);_(@_)',
    0x2A => '_($*#,##0_);_($*(#,##0);_(*"-"_);_(@_)',
    0x2B => '_(*#,##0.00_);_(*(#,##0.00);_(*"-"??_);_(@_)',
    0x2C => '_($*#,##0.00_);_($*(#,##0.00);_(*"-"??_);_(@_)',
    0x2D => 'mm:ss',
    0x2E => '[h]:mm:ss',
    0x2F => 'mm:ss.0',
    0x30 => '##0.0E+0',
    0x31 => '@',
);

#------------------------------------------------------------------------------
# new (for Spreadsheet::XLSX::FmtDefault)
#------------------------------------------------------------------------------
sub new {
    my ($sPkg, %hKey) = @_;
    my $oThis = {};
    bless $oThis;
    return $oThis;
}

#------------------------------------------------------------------------------
# TextFmt (for Spreadsheet::XLSX::FmtDefault)
#------------------------------------------------------------------------------
sub TextFmt {
    my ($oThis, $sTxt, $sCode) = @_;
    return $sTxt if ((!defined($sCode)) || ($sCode eq '_native_'));
    return pack('U*', unpack('n*', $sTxt));
}

#------------------------------------------------------------------------------
# FmtStringDef (for Spreadsheet::XLSX::FmtDefault)
#------------------------------------------------------------------------------
sub FmtStringDef {
    my ($oThis, $iFmtIdx, $oBook, $rhFmt) = @_;
    my $sFmtStr = $oBook->{FormatStr}->{$iFmtIdx};

    if (!(defined($sFmtStr)) && defined($rhFmt)) {
        $sFmtStr = $rhFmt->{$iFmtIdx};
    }
    $sFmtStr = $hFmtDefault{$iFmtIdx} unless ($sFmtStr);
    return $sFmtStr;
}

#------------------------------------------------------------------------------
# FmtString (for Spreadsheet::XLSX::FmtDefault)
#------------------------------------------------------------------------------
sub FmtString {
    my ($oThis, $oCell, $oBook) = @_;

    my $sFmtStr;    # = $oThis->FmtStringDef(

    #        $oBook->{Format}[$oCell->{FormatNo}]->{FmtIdx}, $oBook);

    unless (defined($sFmtStr)) {
        if ($oCell->{Type} eq 'Numeric') {
            if ($oCell->{Format}) {
                $sFmtStr = $oCell->{Format};
            } elsif (int($oCell->{Val}) != $oCell->{Val}) {
                $sFmtStr = '0.00';
            } else {
                $sFmtStr = '0';
            }
        } elsif ($oCell->{Type} eq 'Date') {
            if ($oCell->{Format}) {
                $sFmtStr = $oCell->{Format};
            } elsif (int($oCell->{Val}) <= 0) {
                $sFmtStr = 'h:mm:ss';
            } else {
                $sFmtStr = 'm-d-yy';
            }
        } else {
            $sFmtStr = '@';
        }
    }
    return $sFmtStr;
}

#------------------------------------------------------------------------------
# ValFmt (for Spreadsheet::XLSX::FmtDefault)
#------------------------------------------------------------------------------
sub ValFmt {
    my ($oThis, $oCell, $oBook) = @_;

    my ($Dt, $iFmtIdx, $iNumeric, $Flg1904);

    if ($oCell->{Type} eq 'Text') {
        $Dt = ((defined $oCell->{Val}) && ($oCell->{Val} ne '')) ? $oThis->TextFmt($oCell->{Val}, $oCell->{Code}) : '';
    } else {
        $Dt = $oCell->{Val};
    }
    $Flg1904 = $oBook->{Flg1904};
    my $sFmtStr = $oThis->FmtString($oCell, $oBook);
    return ExcelFmt($sFmtStr, $Dt, $Flg1904, $oCell->{Type});
}

#------------------------------------------------------------------------------
# ChkType (for Spreadsheet::XLSX::FmtDefault)
#------------------------------------------------------------------------------
sub ChkType {
    my ($oPkg, $iNumeric, $iFmtIdx) = @_;
    if ($iNumeric) {
        if (   (($iFmtIdx >= 0x0E) && ($iFmtIdx <= 0x16))
            || (($iFmtIdx >= 0x2D) && ($iFmtIdx <= 0x2F))) {
            return "Date";
        } else {
            return "Numeric";
        }
    } else {
        return "Text";
    }
}
1;

__END__

=head1 SYNOPSIS

		$cell = $myworkbook->worksheet->{Cells}[$row][$col]
		my $type       = $cell->{Type}; # Date, Text, or Numeric
		my $disp_value = $cell->Value;  # displayed (formatted) value set in XLSX by $myFmt2007->ValFmt($cell, $workbook)
		my $fund_value = $cell->{Val};  # fundemental (underlying) value
		my $formatter;
		if ($myworkbook->excel07) {
			$formatter=Spreadsheet::XLSX::Fmt2007->new();
		} else {
			$formatter=Spreadsheet::ParseExcel::FmtDefault->new();
		}  
		my $format_string = $formatter->FmtString($cell,$self->workbook); 


=cut