use Win32::OLE;

# ...

my $excel_source = 'C:\Path\To\Some_workbook.xls';

    my $excel = Win32::OLE->CreateObject('Excel.Application');
    my $wb = $excel->Workbooks->Add($excel_source);
    for my $source (in ($wb->{VBProject}->{VBComponents}) ){
        print $source->Name, "\n";
        my $vb = $source->{CodeModule};
        my $linecount = $vb->{CountOfLines};
        if( $linecount) {
            my $body = join "", $vb->Lines(1,$linecount);
            while ($body =~ /^([^\n]+=\s*"(?:SELECT|INSERT|UPDATE|DELETE) (?:[^\n]*_\r?\n)*[^\n]*?)"\r?\n/imsg) {
                my $matched= $1;
                $matched =~ s/^\s*'.*$//mg; # remove all VB comments
                next unless  ($matched =~ /\S/);
                $matched =~ s/.*?\s*=\s*"//im;
                $matched =~ s/_\r?\n\s*//g; # rewrap continued lines
                $matched =~ s/"\s*&\s*"//g; # reconcatenate all strings
                #print $matched;
                #print "\n---\n";
                
                if ($matched =~ /(?=from\s+(\w+(\s*,\s*\w+)*))/i) {
                    my $tables = $1;
                    $excel_used{uc $_} = $matched for ($tables =~ /(\w+)/g);
                }
                if ($matched =~ /(?=join\s+(\w+)*)/i) {
                    $excel_used{uc $1} = $matched;
                }
                
                push @used_sql, $matched;
            }
        };
    }