/usr/share/doc/libtk-tablematrix-perl/examples/SpreadsheetHideRows is in libtk-tablematrix-perl 1.23-6.1build4.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 | #!/usr/bin/perl
# Example of Tk::TableMatrix::SpreadsheetHideRows widget:
#   Table display with hidden detail data
#
# This example displays made-up average temperature data
#  for different time periods (quarter and months), and regions.
# Updated to have more spans. 3/8/06. Fully expanding Row 2 and the
#    lower level Rows should look ok, with the spans restoring back
#    to where they were.
use Tk;
use Tk::TableMatrix::SpreadsheetHideRows;
my $top = MainWindow->new;
my $arrayVar = {};
my @rawdata = (qw/ 
Quarter	Month	Region	State	AvgTemp	
1	--	South	--	39	
2	--	South	--	61	
3	--	South	--	65	
4	--	South	--	45	
/);
foreach my $row  (0..4){
	foreach my $col (0..5){
		next if( $col == 0);
			
		$arrayVar->{"$row,$col"} = shift @rawdata;
	}
}
my $expandData = {
	1 => { data => [ [ '','','Jan', 'South','--',33],
	                 [ '','','Feb', 'South','--',38],
	                 [ '','','Mar', 'South','--',45],
			 ],
	       tag => 'detail',		
	       expandData => {
	       			1 => { data => [ [ '','','', '','Texas',35],
				        	  [ '','','', '','Ok',36],
				        	  [ '','','', '','Ark',37],
						 ],
				       tag => 'detail2',
				       },
	       			2 => { data => [ [ '','','', '','Texas',41],
				        	  [ '','','', '','Ok',42],
				        	  [ '','','', '','Ark',43],
						 ],
				       tag => 'detail2',
				       },
	       			3 => { data => [ [ '','','', '','Texas',51],
				        	  [ '','','', '','Ok',52],
				        	  [ '','','', '','Ark',53],
						 ],
				       tag => 'detail2',
				       },
			      },
	       },
	       
	2 => { data => [ [ '','','Apr', 'South','--',55],
	        	 [ '','','May', 'South','--',61],
	        	 [ '','','Jun', 'South','--',68],
	        	 ],
	       tag => 'detail',
	       spans => [ 1 => '0,1'],
	       expandData => {
	       			2 => { data => [ [ '','','', '','Texas',58],
				        	  [ '','','', '','Ok',65],
				        	  [ '','','', '','Ark',60],
						 ],
				       tag => 'detail2',
				       }
			      }
	       },
	 4 => { data => [['','Sorry, Detail Data Not Available Until Next month']],
	 	tag => 'detail',
		spans => [ 1 => '0,3']
		},
	       
	};
my $t = $top->Scrolled('SpreadsheetHideRows', -rows => 5, -cols => 6, 
                              -width => 6, -height => 6,
			      -titlerows => 1, -titlecols => 1,
			      -variable => $arrayVar,
			      -selectmode => 'extended',
			      -resizeborders => 'both',
			      -selectorCol => 0,
			      -expandData => $expandData
			     #  -state => 'disabled'
			    #  -colseparator => "\t",
			    #  -rowseparator => "\n"
                    );
# Tags for the detail data:
$t->tagConfigure('detail', -bg => 'palegreen', -relief => 'sunken');
$t->tagConfigure('detail2', -bg => 'lightskyblue1', -relief => 'sunken');
$t->pack(-expand => 1, -fill => 'both');
Tk::MainLoop;
 |