#!/usr/bin/perl

use warnings;
use strict;
use Win32::OLE::Const 'Microsoft Excel';

$Win32::OLE::Warn = 3;

my $excel = Win32::OLE->GetActiveObject('Excel.Application') ||
            Win32::OLE->new('Excel.Application', 'Quit');
my $book  = $excel->Workbooks->Open("C:\\dev\\test.xls");

$book->ActiveSheet->Pictures->Insert("C:\\dev\\Logo.png");

$book->Close;

$excel->Quit();