We can generate an excel using the module Spreadsheet::WriteExcel.

Ex:-

#!/usr/bin/perl -w
use CGI;
use DBI;
use Data::Dumper;
use Spreadsheet::WriteExcel;
use vars qw(%GLOBALS %GLOB $dbh $q);
$q = new CGI;

my $time=time();
# Create a new workbook called simple.xls and add a worksheet.
my $workbook  = Spreadsheet::WriteExcel->new("$time.xls");
#$format_bold_ul->set_bg_color('gray');
my $worksheet = $workbook->add_worksheet();
for(my $i=0;$i<10;$i++)
{
     my %font    = (
        font  => 'Arial',
        size  => 12,
        color => 'blue',
        bold  => 1,
        align => 'center',
        valign => 'vcenter'
    );
    $format_bold_ul = $workbook->add_format(%font);
    for(my $j=0;$j<6;$j++)
    {
         $worksheet->write($i, $j, qq{$i - $j}, $format_bold_ul);
    }
}

For more details go to http://search.cpan.org/search?query=Spreadsheet%3A%3AWriteExcel&mode=module