Once I had a similar problem, and I came up with this solution (which let you specify an array of files that have to be excluded).

foreac (@{$param{'-exclude'}}) {
    $has_to_be_excluded{ $_ }++;
}
    
find( sub {push @files, $File::Find::name}, $param{'-directory'} );

@files = grep {
    !$has_to_be_excluded{ $_ };
    /\.html$/;
} @files;
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