use Excel::Writer::XLSX;
use Spreadsheet::XLSX;

my $workbook = Excel::Writer::XLSX->new( "MY_WORKBOOK");
my $worksheet = $workbook->add_worksheet( "One" );
my $row =0 ;
my $col =0;
my $formula =  qq/=IF(C${formularow}="Manual",SUMIFS(GL!\$L:\$L, GL!\$A:\$A, Compare!\$B${formularow}, GL!\$P:\$P, Compare!\$C${formularow}, GL!\$N:\$N, Compare!\$D${formularow}, GL!\$Q:\$Q, Compare!\$F${formularow}),SUMIFS(GL!\$L:\$L, GL!\$A:\$A, Compare!\$B${formularow}, GL!\$P:\$P, Compare!\$C${formularow}, GL!\$N:\$N, Compare!\$D${formularow}, GL!\$O:\$O, Compare!E${formularow}, GL!\$Q:\$Q, Compare!\$F${formularow}))/;

$worksheet->write_formula( $row,$col,$formula,$num_format);