Run this to create a known good xlsm file before then opening and reading it.

#!perl
use strict;
use warnings;
use Win32::OLE;
use Data::Dump 'pp';
$Win32::OLE::Warn = 3;      

# get already active Excel application or open new
my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
|| Win32::OLE->new('Excel.Application', 'Quit');  

# create macro enabled workbook
my $excelfile =  "C:\\perlpractice\\testfile.xlsm";  
my $range = 'B1:E40';
my $top_left = create_xlsm($excelfile,$range);

my $Book = $Excel->Workbooks->Open($excelfile); # open Excel file

# Read spreadsheet
my $Sheet = $Book->Worksheets(1);       
my $array = $Sheet->Range($range)->{'Value'};
print "$top_left = ".$array->[0][0]."\n";

pp $array;
$Book->Close;

sub create_xlsm {
  my ($file,$range) = @_;
  my ($start,$end) = split ':',$range;
    
  my $Book = $Excel->Workbooks->Add(); # new Excel file
  my $Sheet = $Book->Worksheets(1);  
  my $rng = $Sheet->Range($range);
  my $cols = $rng->{'Columns'}->Count;
  my $rows = $rng->{'Rows'}->Count;
  #print "$rows $cols\n";
  
  my @data=();
  for my $c (0..$cols-1){
    for my $r ( 0..$rows-1 ){
      $data[$r][$c] = $r.'_'.$c; 
    }
  }
  $rng->{'NumberFormat'} = '@';     
  $rng->{'Value'} = \@data;
  $Sheet->Range($start)->{'Value'} = scalar localtime; # top left
  $Book->SaveAs({ Filename=>$file, FileFormat=>52 }); #xlsm
  $Book->Close;
  undef $Book;
  return $start;
}
[download]

Updated : removed hard coded range
poj