use strict;
use diagnostics;
use warnings;
use Win32::OLE;

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $wb = $xl->Workbooks->Add;
my $nSheets = $wb->Sheets->Count;
if ($nSheets < 3) {
	for ($nSheets .. 2) {
		$wb->Sheets->Add({After=>$wb->Sheets($wb->Sheets->Count)});
	}
}

$wb->Sheets(3)->Move({Before=>$wb->Sheets(1)});