Pass the Sql query string to the below procedure to generate an Excel file using Ole2 package.

PROCEDURE Create_Excel_File (CSQL Varchar2)
Is
   source_cursor    Integer;
   l_colCnt         Number            Default 0;
   l_descTbl        Dbms_sql.desc_tab;
   newval1          Varchar2 (4000);
   application      OLE2.OBJ_TYPE;
   workbooks        OLE2.OBJ_TYPE;
   workbook         OLE2.OBJ_TYPE;
   worksheets       OLE2.OBJ_TYPE;
   worksheet        OLE2.OBJ_TYPE;
   colour           OLE2.OBJ_TYPE;

   cell             OLE2.OBJ_TYPE;
   RANGE            OLE2.OBJ_TYPE;
   range_col        OLE2.OBJ_TYPE;
   range_row        OLE2.OBJ_TYPE;
   args             OLE2.LIST_TYPE;
   rows_processed   Number;
   row_n            Number;
   VAL              Varchar2 (100);
   x                Number;
   filename         Varchar2 (200);
BEGIN
   BEGIN
      source_cursor := Dbms_Sql.open_Cursor;
      Dbms_Sql.parse (source_cursor, cSql, 2);
      Dbms_Sql.describe_Columns (c => source_cursor, col_cnt => l_colCnt, desc_t => l_descTbl);
   EXCEPTION
      When Others
      Then
         Error_Message (SQLERRM);
         RETURN;
   END;

   application := OLE2.CREATE_OBJ (‘Excel.Application’);
   OLE2.SET_PROPERTY (application, ‘Visible’, ‘False’);
   workbooks := OLE2.GET_OBJ_PROPERTY (application, ‘Workbooks’);
   workbook := OLE2.GET_OBJ_PROPERTY (workbooks, ‘Add’);
   worksheets := OLE2.GET_OBJ_PROPERTY (workbook, ‘Worksheets’);
   args := OLE2.CREATE_ARGLIST;
   OLE2.ADD_ARG (args, 1);
   worksheet := OLE2.GET_OBJ_PROPERTY (worksheets, ‘Item’, args);
   OLE2.DESTROY_ARGLIST (args);

   For T In 1 .. l_colCnt
   LOOP
      BEGIN
         Dbms_Sql.define_Column (source_cursor, T, newval1, 4000);
         args := OLE2.CREATE_ARGLIST;
         OLE2.ADD_ARG (args, 1);
         OLE2.ADD_ARG (args, T);                                                      –Next column
         cell := OLE2.GET_OBJ_PROPERTY (worksheet, ‘Cells’, args);
         OLE2.DESTROY_ARGLIST (args);
         colour := ole2.get_obj_property (cell, ‘Borders’);
         ole2.set_property (colour, ‘ColorIndex’, 1);
         ole2.Release_obj (colour);
         colour := ole2.get_obj_property (cell, ‘Interior’);
         ole2.set_property (colour, ‘ColorIndex’, 15);
         ole2.Release_obj (colour);
         OLE2.SET_PROPERTY (cell, ‘Value’, l_descTbl (T).col_name);
         OLE2.Release_obj (cell);
      EXCEPTION
         When Others
         Then
            Null;
      END;
   END LOOP;

   Rows_processed := Dbms_Sql.EXECUTE (source_cursor);
   row_n := 1;

   LOOP
      IF Dbms_Sql.fetch_Rows (source_cursor) > 0
      Then
         For T In 1 .. l_colCnt
         LOOP
            BEGIN
               Dbms_Sql.column_Value (source_cursor, T, newval1);
               args := OLE2.CREATE_ARGLIST;
               OLE2.ADD_ARG (args, row_n + 1);
               OLE2.ADD_ARG (args, T);                                                –Next column
               cell := OLE2.GET_OBJ_PROPERTY (worksheet, ‘Cells’, args);
               OLE2.DESTROY_ARGLIST (args);
               colour := ole2.get_obj_property (cell, ‘Borders’);
               ole2.set_property (colour, ‘ColorIndex’, 1);
               ole2.Release_obj (colour);
               OLE2.SET_PROPERTY (cell, ‘Value’, newval1);
               OLE2.Release_obj (cell);
            EXCEPTION
               When Others
               Then
                  EXIT;
            END;

            newval1 := Null;
         END LOOP;
      Else
         EXIT;
      END IF;

      row_n := row_n + 1;
   END LOOP;

   Dbms_Sql.close_Cursor (source_cursor);
   — Autofit columns
   RANGE := OLE2.GET_OBJ_PROPERTY (worksheet, ‘UsedRange’);
   range_col := OLE2.GET_OBJ_PROPERTY (RANGE, ‘Columns’);
   range_row := OLE2.GET_OBJ_PROPERTY (RANGE, ‘Rows’);
   OLE2.INVOKE (range_col, ‘AutoFit’);
   OLE2.INVOKE (range_row, ‘AutoFit’);
   OLE2.Release_obj (RANGE);
   OLE2.Release_obj (range_col);
   OLE2.Release_obj (range_row);
   — Get filename and path
   filename :=  ‘Yourexcel.xls’;

   — Save as worksheet
   IF Nvl (filename, ‘0’) <> ‘0’
   Then
      OLE2.SET_PROPERTY (application, ‘Visible’, ‘True’);
      args := OLE2.CREATE_ARGLIST;
      OLE2.ADD_ARG (args, filename);
      OLE2.INVOKE (worksheet, ‘SaveAs’, args);
      OLE2.DESTROY_ARGLIST (args);
   END IF;

—  OLE2.INVOKE( workbook ,’Close’);
   OLE2.Release_obj (worksheet);
   OLE2.Release_obj (worksheets);
   OLE2.Release_obj (workbook);
   OLE2.Release_obj (workbooks);
   OLE2.Release_obj (application);
END;

Download demo form from the following link Generate Excel Report