use Win32::OLE;
use Win32::OLE::Const 'Microsoft Excel';
$file = "t.xls";
my $Excel = Win32::OLE->new('Excel.Application', 'Quit');
my $Book = $Excel->Workbooks->Open($file);
my $Sheet1 = $Book->Worksheets(1);
$Book->Windows(1)->{Zoom} = 75;
$Sheet1->Columns->Font->{Size} = 12;
my $Sheet2 = $Book->Worksheets(2);
$Sheet2->Columns->{NumberFormat} = "#,##0.00";
$Book = $Excel->Workbooks->Close();