$filename = "D:/fichier.XLS";
$excel_app = new COM("Excel.application") or Die ("Did not connect");
$sheet=1;
// Pour lire
$Workbook = $excel_app->Workbooks->Open("$filename") or Die("Did not open $filename $Workbook");
$Worksheet = $Workbook->Worksheets($sheet);
$Worksheet->activate;
$excel_cell = $Worksheet->Range(A1);
$excel_cell->activate;
$valeur_A1 = $excel_cell->value;