or download this
MODIFYING AND REWRITING EXCEL FILES
...
You can read and rewrite an Excel file using the Spreadsheet::ParseExc
+el::SaveParser module which is a wrapper around Spreadsheet::ParseExc
+el and Spreadsheet::WriteExcel. It is part of the Spreadsheet::ParseE
+xcel package: http://search.cpan.org/search?dist=Spreadsheet-ParseExc
+el.
However, you can only rewrite the features that Spreadsheet::WriteExce
+l supports so macros, graphs and some other features in the original
+Excel file will be lost. Also, formulas aren't rewritten, only the re
+sult of a formula is written.