use OLE;
use Win32::OLE::Const "Microsoft Excel";
use strict "vars";
my ($excel, $workbook, $sheet);   
my ($cell_id, $image_file_full);
#___ 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;
$cell_id = "A1";
$sheet -> Range($cell_id) -> Activate;
$image_file_full = "full directory path and image name here”; 
$excel -> ActiveSheet -> Pictures -> Insert($image_file_full); # Insert in active cell
$cell_id = "F10";
$excel -> ActiveSheet -> Pictures -> Insert($image_file_full);