diff --git a/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/cell/CellUtil.java b/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/cell/CellUtil.java
index 1b3221326..ec6eb97f8 100644
--- a/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/cell/CellUtil.java
+++ b/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/cell/CellUtil.java
@@ -17,13 +17,11 @@ import org.apache.poi.ss.util.CellRangeAddress;
 import org.apache.poi.ss.util.CellReference;
 import org.apache.poi.ss.util.RegionUtil;
 import org.apache.poi.ss.util.SheetUtil;
-import org.dromara.hutool.core.text.StrUtil;
 import org.dromara.hutool.core.util.ObjUtil;
 import org.dromara.hutool.poi.excel.StyleSet;
 import org.dromara.hutool.poi.excel.cell.editors.TrimEditor;
 import org.dromara.hutool.poi.excel.cell.setters.CellSetterFactory;
-import org.dromara.hutool.poi.excel.cell.values.ErrorCellValue;
-import org.dromara.hutool.poi.excel.cell.values.NumericCellValue;
+import org.dromara.hutool.poi.excel.cell.values.CompositeCellValue;
 
 /**
  * Excel表格中单元格工具类
@@ -91,47 +89,10 @@ public class CellUtil {
 	 * @param cellEditor 单元格值编辑器。可以通过此编辑器对单元格值做自定义操作
 	 * @return 值，类型可能为：Date、Double、Boolean、String
 	 */
-	public static Object getCellValue(Cell cell, CellType cellType, final CellEditor cellEditor) {
-		if (null == cell) {
-			return null;
-		}
-		if (cell instanceof NullCell) {
-			return null == cellEditor ? null : cellEditor.edit(cell, null);
-		}
-		if (null == cellType) {
-			cellType = cell.getCellType();
-		}
-
-		// 尝试获取合并单元格，如果是合并单元格，则重新获取单元格类型
-		final Cell mergedCell = getMergedRegionCell(cell);
-		if (mergedCell != cell) {
-			cell = mergedCell;
-			cellType = cell.getCellType();
-		}
-
-		final Object value;
-		switch (cellType) {
-			case NUMERIC:
-				value = new NumericCellValue(cell).getValue();
-				break;
-			case BOOLEAN:
-				value = cell.getBooleanCellValue();
-				break;
-			case FORMULA:
-				value = getCellValue(cell, cell.getCachedFormulaResultType(), cellEditor);
-				break;
-			case BLANK:
-				value = StrUtil.EMPTY;
-				break;
-			case ERROR:
-				value = new ErrorCellValue(cell).getValue();
-				break;
-			default:
-				value = cell.getStringCellValue();
-		}
-
-		return null == cellEditor ? value : cellEditor.edit(cell, value);
+	public static Object getCellValue(final Cell cell, final CellType cellType, final CellEditor cellEditor) {
+		return CompositeCellValue.of(cell, cellType, cellEditor).getValue();
 	}
+
 	// endregion
 
 	// region ----- setCellValue
@@ -151,11 +112,12 @@ public class CellUtil {
 			return;
 		}
 
+		CellStyle cellStyle = null;
 		if (null != styleSet) {
-			cell.setCellStyle(styleSet.getStyleByValueType(value, isHeader));
+			cellStyle = styleSet.getStyleByValueType(value, isHeader);
 		}
 
-		setCellValue(cell, value, cellEditor);
+		setCellValue(cell, value, cellStyle, cellEditor);
 	}
 
 	/**
diff --git a/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/cell/values/CompositeCellValue.java b/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/cell/values/CompositeCellValue.java
new file mode 100644
index 000000000..1dbdd3fa7
--- /dev/null
+++ b/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/cell/values/CompositeCellValue.java
@@ -0,0 +1,106 @@
+/*
+ * Copyright (c) 2024. looly(loolly@aliyun.com)
+ * Hutool is licensed under Mulan PSL v2.
+ * You can use this software according to the terms and conditions of the Mulan PSL v2.
+ * You may obtain a copy of Mulan PSL v2 at:
+ *          https://license.coscl.org.cn/MulanPSL2
+ * THIS SOFTWARE IS PROVIDED ON AN "AS IS" BASIS, WITHOUT WARRANTIES OF ANY KIND,
+ * EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO NON-INFRINGEMENT,
+ * MERCHANTABILITY OR FIT FOR A PARTICULAR PURPOSE.
+ * See the Mulan PSL v2 for more details.
+ */
+
+package org.dromara.hutool.poi.excel.cell.values;
+
+import org.apache.poi.ss.usermodel.Cell;
+import org.apache.poi.ss.usermodel.CellType;
+import org.dromara.hutool.core.text.StrUtil;
+import org.dromara.hutool.poi.excel.cell.CellEditor;
+import org.dromara.hutool.poi.excel.cell.CellUtil;
+import org.dromara.hutool.poi.excel.cell.CellValue;
+import org.dromara.hutool.poi.excel.cell.NullCell;
+
+/**
+ * 复合单元格值，用于根据单元格类型读取不同的值
+ *
+ * @author looly
+ * @since 6.0.0
+ */
+public class CompositeCellValue implements CellValue<Object> {
+
+	/**
+	 * 创建CompositeCellValue
+	 *
+	 * @param cell       {@link Cell}单元格
+	 * @param cellType   单元格值类型{@link CellType}枚举，如果为{@code null}默认使用cell的类型
+	 * @param cellEditor 单元格值编辑器。可以通过此编辑器对单元格值做自定义操作
+	 * @return CompositeCellValue
+	 */
+	public static CompositeCellValue of(final Cell cell, final CellType cellType, final CellEditor cellEditor){
+		return new CompositeCellValue(cell, cellType, cellEditor);
+	}
+
+	private final Cell cell;
+	private final CellType cellType;
+	private final CellEditor cellEditor;
+
+	/**
+	 * 构造
+	 *
+	 * @param cell       {@link Cell}单元格
+	 * @param cellType   单元格值类型{@link CellType}枚举，如果为{@code null}默认使用cell的类型
+	 * @param cellEditor 单元格值编辑器。可以通过此编辑器对单元格值做自定义操作
+	 */
+	public CompositeCellValue(final Cell cell, final CellType cellType, final CellEditor cellEditor) {
+		this.cell = cell;
+		this.cellType = cellType;
+		this.cellEditor = cellEditor;
+	}
+
+	@Override
+	public Object getValue() {
+		Cell cell = this.cell;
+		CellType cellType = this.cellType;
+		final CellEditor cellEditor = this.cellEditor;
+
+		if (null == cell) {
+			return null;
+		}
+		if (cell instanceof NullCell) {
+			return null == cellEditor ? null : cellEditor.edit(cell, null);
+		}
+		if (null == cellType) {
+			cellType = cell.getCellType();
+		}
+
+		// 尝试获取合并单元格，如果是合并单元格，则重新获取单元格类型
+		final Cell mergedCell = CellUtil.getMergedRegionCell(cell);
+		if (mergedCell != cell) {
+			cell = mergedCell;
+			cellType = cell.getCellType();
+		}
+
+		final Object value;
+		switch (cellType) {
+			case NUMERIC:
+				value = new NumericCellValue(cell).getValue();
+				break;
+			case BOOLEAN:
+				value = cell.getBooleanCellValue();
+				break;
+			case FORMULA:
+				value = of(cell, cell.getCachedFormulaResultType(), cellEditor).getValue();
+				break;
+			case BLANK:
+				value = StrUtil.EMPTY;
+				break;
+			case ERROR:
+				value = new ErrorCellValue(cell).getValue();
+				break;
+			default:
+				value = cell.getStringCellValue();
+		}
+
+		return null == cellEditor ? value : cellEditor.edit(cell, value);
+	}
+}
diff --git a/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/style/StyleSet.java b/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/style/StyleSet.java
index cf922ee5e..b0af9e541 100644
--- a/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/style/StyleSet.java
+++ b/hutool-poi/src/main/java/org/dromara/hutool/poi/excel/style/StyleSet.java
@@ -13,7 +13,8 @@
 package org.dromara.hutool.poi.excel.style;
 
 import org.apache.poi.ss.usermodel.CellStyle;
+import org.apache.poi.ss.util.CellReference;
 
 public interface StyleSet {
-	CellStyle getStyleFor(int x, int y, Object cellValue);
+	CellStyle getStyleFor(CellReference reference, Object cellValue);
 }