...

use strict;
use warnings;
use DBI;
use POSIX;
use File::Basename;
use Net::SFTP::Foreign;
use Text::CSV::Simple;
use Spreadsheet::WriteExcel;

...

# Generate XLS from array:
my $strExcelFilename = "filename.xls";
my $workbook = Spreadsheet::WriteExcel->new($strExcelFilename);
my $worksheet = $workbook->addworksheet("worksheetname");
my $intStartRow = 1;
my $i = $intStartRow;
my $intQueryArray = 0;
my $o = $intQueryArray;
my $intStartCol = 0;
my $u = $intStartCol;

$sth = execute_query("QUERY THAT RETURNS DATA FOR MULTIPLE COLUMNS IN ONE COLUMN");

my %header = (
-bold => 1,
-italic => 1,
-text_wrap => 1,
-border => 1,
);

my $format = $workbook->add_format(%header);
$worksheet->write('A1', "something", $format);
$worksheet->write('B1', "something", $format);
$worksheet->write('C1', "something", $format);
$worksheet->write('D1', "something", $format);
$worksheet->write('E1', "something", $format);
$worksheet->write('F1', "something", $format);
$worksheet->write('G1', "something", $format);

# Format and split strings from query into their corresponding columns
my @res;

while ($res[$o] = $sth->fetchrow_array()) {
	my $set = $res[$o];
	$set =~ s/[\(\)]//g;
	my @values = split(',', $set);
	
	foreach my $value (@values) {
		$worksheet->write($i, $u, $value);
		$u++
		}
		
	$u = 0;
    $i++;
	$o++;
}   


##</code><code>##

(x,y,z,etc)
(x,y,z,etc)
(x,y,z,etc)

##</code><code>##


COL ->   A B C D E F G
ROWS-> 1 x y z . . . . 
       2 x y z . . . .
       3 x y z . . . .
       4 x y z . . . .


##</code><code>##

...

while (my @res = $sth->fetchrow_array()) {
    $worksheet->write($i, 0, $res[0]);
    $i++;
}

...

##</code><code>##

...

$/ = '';
my %list;
while ( my $block = <DATA> ) {
    my ($tag, @list) = split /\n/, $block;
    s/^-- // for @list;
    $list{$tag} = \@list;
}

my $row = 0;
foreach my $tag ( @{ $list{'main'} } ) {
    if ( exists $list{$tag} ) {
        $worksheet->write($row, 0, $tag);
        $worksheet->write_row($row++, 1, $list{$tag});
    }
}

...