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

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $wb = $xl->Workbooks->Add();
for (2..$wb->Sheets->{Count}) {
    $wb->Sheets(2)->Delete;
}

my $worksheet = $wb->Sheets(1);
my %hash = (1 => 'One', 
            5 => 'Five',
            10=> 'Ten');
            
my $row = 0;
foreach my $key (sort keys %hash){
    $row = $row + 1;
    print "Key: $key\nValue: $hash{$key}\n";
    $worksheet->Cells($row, $key)->{Value} = $hash{$key};
}