Use the below code to compare Two Excel files data
Keep the below code in .vbs file and just double click on the .vbs.
provide path of the excel files with extension .xls
you can run the below script both in .vbs as well as in QTP Script
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ExcelFilePath1 = InputBox("Please Enter the Path of first Excel File")
   Set fso = CreateObject("Scripting.FileSystemObject")
   If (fso.FileExists(ExcelFilePath1) = false )Then
   msgbox  ExcelFilePath1 & " doesn't exist."
wait(2)
   wscript.quit
   End If

ExcelFilePath2 = InputBox("Please Enter the Path of second Excel File") 
If (fso.FileExists(ExcelFilePath2) = false )Then
   msgbox  ExcelFilePath2 & " doesn't exist."
   wscript.quit
End If

Set objExcel = CreateObject("Excel.Application")
objExcel.Visible = false
Set objWorkbook1 = objExcel.Workbooks.Open(ExcelFilePath1)
Set objWorkbook2 = objExcel.Workbooks.Open(ExcelFilePath2)
Set objWorksheet1= objWorkbook1.Worksheets(1)
Set objWorksheet2= objWorkbook2.Worksheets(1)
For Each cell In objWorksheet1.UsedRange
     If cell.Value <> objWorksheet2.Range(cell.Address).Value Then
    'Highlights in green color if any changes in cells (for the first file)
           cell.Interior.ColorIndex = 4
 'Highlights the same cell in the Second file
 objWorksheet2.range(cell.Address).interior.colorIndex = 4                 
 Else
       cell.Interior.ColorIndex = 0

  End If

Next
ObjExcel.displayAlerts = False 
objExcel.Save
objExcel.quit
set objExcel=nothing
msgbox "It is Done"

Let me know if any you get error while trying to execute the same