use strict ;
use OLE;
use Win32::OLE::Const "Microsoft Excel";
my ($excel, $workbook, $sheet, $j, $row, $range, $cell_str, $content, $contentb, , $contentc, $width_found, $id, $test_cell_idg );
my ($worktable_name, $jwk, $jr, $sheets_total, $new_wk); 
my ($cell_tg, $v_pos, $h_pos, $pic_cur, $image_file_full, $cell_id, $cur_width, $cur_height, $aspect_ratio);
#___ DEFINE EXCEL
$excel = CreateObject OLE "Excel.Application";
#___ MAKE EXCEL VISIBLE
$excel -> {Visible} = 1;
#___ ADD NEW WORKBOOK
$workbook = $excel    -> Workbooks -> Add;
$sheet    = $workbook -> Worksheets("Sheet1");
$sheet                -> Activate;
$image_file_full =  “the full directory path and file name of an image is written here”
$cell_id = "B3";
$cell_tg = $sheet->Range($cell_id);
$v_pos = $cell_tg->Top;
$h_pos = $cell_tg->Left;
# insert picture with top left hand corner at cell_id
$pic_cur = $sheet->Pictures->Insert($image_file_full);
$pic_cur ->{Top}  = $cell_tg->Top;
$pic_cur ->{Left} = $cell_tg->Left;
# get the size and aspect ratio of the original image
$cur_width	= $pic_cur ->{Width};
$cur_height	= $pic_cur ->{Height};
$aspect_ratio  = $cur_height / $cur_width;
print "original width <$cur_width> height <$cur_height> aspect ratio <$aspect_ratio>\n";
# change the width and size of the image
$pic_cur ->{Width}  = 200;
$pic_cur ->{Height} = 100;
# get the size and aspect ratio of the resized image
$cur_width	= $pic_cur ->{Width};
$cur_height	= $pic_cur ->{Height};
$aspect_ratio  = $cur_height / $cur_width;
print "new width <$cur_width> height <$cur_height> aspect
 ratio <$aspect_ratio>\n";