See here and Win32::OLE.

use Win32::OLE;
use Win32::OLE::Const "Microsoft Excel";

#___ DEFINE EXCEL

$excel = Win32::OLE->new('Excel.Application', sub {$_[0]->Quit;});

#___ MAKE EXCEL VISIBLE

$excel -> {Visible} = 1;

#___ OPEN EXISTING WORKBOOKS

$workbook1 = $excel    -> Workbooks -> Open("excel1.xls");
$sheet1    = $workbook1 -> Worksheets(2);
$workbook2 = $excel    -> Workbooks -> Open("excel2.xls");
$sheet2    = $workbook2 -> Worksheets(2);

# Copy/paste formats

$sheet1->Range("A1:C40")->Copy;
$sheet2->Range("A1:C40")->PasteSpecial(xlPasteFormats);
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(Code untested)

Update: removed Activate methods per davies post.