$worksheet->write_formula($row+2, 12, '=1-(K.($row+2)/J.($row+2))',$alignPerc);

##</code><code>##

$worksheet->write_formula($row+2, 12, '=1-(K'.($row+2).'/J'.($row+2).')',$alignPerc);

##</code><code>##

my $row_two_right = $row + 2;
$worksheet->write_formula($row_two_right, 12, "=1-(K$row_two_right/J$row_two_right)",$alignPerc);