You can simply create .csv files, which are comma separated values. Excel will be able to read them, and if your country settings are the right settings, it will even be able to open up the files via double-clicking them from the explorer.

The following should be an (untested) example that shows you what .csv can do (I assume US/english country settings) :

A,B,C,D
"This, my friend, is a string",1,2,3
42,23,17,5
=B2+C3,=A3+C3,=B3+C3,=SUM(A4:D4)
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The one thing you can't do this way is doing Excel charts. Here, Win32::OLE is your friend to remotely control Excel.

If you are pulling your data out of the database, you will think about simply pulling it out via DBI and then writing the data into your .csv files via DBD::CSV.

perl -MHTTP::Daemon -MHTTP::Response -MLWP::Simple -e ' ;    # The  
$d = new HTTP::Daemon and fork and getprint $d->url and exit;#spider
($c = $d->accept())->get_request(); $c->send_response( new   #in the
HTTP::Response(200,$_,$_,qq(Just another Perl hacker\n))); ' #  web
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