use strict;
use warnings;
use Win32::OLE;

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $wb = $xl->Workbooks->Add;

for my $nSht (2..$wb->Sheets->{Count}) {
    $wb->Sheets(2)->Delete;
}

my $sht = $wb->Sheets(1);
$sht->Cells(1, 1)->{Value}="a b";
$sht->Cells(2, 1)->{Value}="a c";
$sht->Cells(3, 1)->{Value}="ab c";

$sht->Range("A1:A3")->TextToColumns({
	Destination => $sht->Range("A1"),
	Space       => 1,
});