My personal favourite is HTML::Template you can do something very simple like this (untested):

 
<table>
  <TMPL_LOOP NAME=FINANCIALS>
    <tr>
      <td><TMPL_VAR NAME=SALES></td>
      <td><TMPL_VAR NAME=Q1></td>
      <td><TMPL_VAR NAME=Q2></td>
    </tr>
  </TMPL_LOOP>
</table>

$template->param(FINANCIALS => [ 
                                {
                                 SALES => "Low Power Components", 
                                 Q3    => 3000000, 
                                 Q4    => 4600000
                                },
                                {
                                 SALES => "Virtual Wire Products", 
                                 Q3    => 2700000,
                                 Q4    => 2300000
                                },
                               ]
                   );
[download]

Its then relativly easy to loop thru your Excel output and create the array of hashes needed to fill the template.

Then again, there is always Text::Template to use as well.. ;-)