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  1. or download this
    =IF(A1=B1,"PASS","FAIL")
    
  2. or download this
     $Sheet->Cells(3,1)->{Value} = "=IF(A1=B1,"PASS","FAIL")";
    
  3. or download this
    "Win32::OLE(0.1703)error 0x80020009" "Exception occured"
    in PROPERTYPUT "Value" at excel.plx line 37