stat[10] gives you the creation time of the file (on Win32, at least), while the output of dir gives you the last modified time. Try the following and compare it to the file properties in explorer:

#!/usr/bin/perl -w

use strict;
#use diagnostics;
use warnings;
use POSIX;

my $file = $ARGV[0] || 'a.pl';
my @t = stat($file);

print "Accessed: ", strftime("%A, %B %d, %Y, %H:%M:%S",localtime($t[8]
+)), "\n";
print "Modified: ", strftime("%A, %B %d, %Y, %H:%M:%S",localtime($t[9]
+)), "\n";
print "Created: ", strftime("%A, %B %d, %Y, %H:%M:%S",localtime($t[10]
+)), "\n";
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Update: added dir and last modified above, emphasized 'on Win32'

Update 2.5: Okay, thunders made me curious. I dug into the perl source. Perl's stat (built with Visual C) is implemented using the stat or wstat function. According to MS, these functions return st_ctime, which is the "Time of creation of file. Valid on NTFS but not on FAT formatted disk drives." This is what stat[10] returns.

Also, if you move a file across file systems (from c: to d:, for example) the creation time changes.