Can we Split the data from xls file to multiple SQL tables

Tables are like below,

table A(ID,a_seq number, a_name varchar2(20) );
Table B ( ID, b_seq number, b_name varchar2(20));
Table c( Id,c_seq number , a_seq number, b_seq number , XX Varchar2(10))

Table A Insert
100 , 1, P1
200, 1, P1
300, 1, P2

Table B INSERT
100, 1, SS
100, 2, XX
100, 3, UU
200, 1, SS
200, 2, UU
300, 1, VV
Table C INSERT

100, 1,1,1, UK
100, 2,1,2,NA
100, 3,1,3,YES
200,1,1,NA
300,1,1,1,NA.

Instead of creating multiple tables, can we create a table with object type and load the data and fetch the column separately in SQL?

or how to split this data from file and insert into multiple tables?