$test_location = "/test.xls"

/**
 * @var \PHPExcel $excel
 * @var \PHPExcel_Reader_CSV $reader
 */
/** @noinspection PhpUndefinedMethodInspection */
$reader = \PHPExcel_IOFactory::createReader('CSV')
    ->setInputEncoding("euc-kr")
    ->setDelimiter("\t")
    ->setEnclosure('"')
    ->setSheetIndex(0);
$excel = $reader->load($test_location);

foreach ($excel->getWorksheetIterator() as $worksheet) {
    foreach ($worksheet->getRowIterator() as $row) {
        echo "<br/>" . '    Row number - ' , $row->getRowIndex(); echo "<br/><br/>";
        $cellIterator = $row->getCellIterator();
        $cellIterator->setIterateOnlyExistingCells(false); // Loop all cells, even if it is not set
        foreach ($cellIterator as $cell) {

            if (!is_null($cell)) {
                echo $cell->getCoordinate() , ' - ' , $cell->getValue(), "<br />\n\r";
            }
        }
    }
}