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' For complete examples and data files, please go to https://github.com/groupdocs-watermark/GroupDocs.Watermark-for-.NET
Using doc As CellsDocument = Document.Load(Of CellsDocument)(Utilities.MapSourceFilePath(FilePath))
    ' Initialize image or text watermark
    Dim watermark As New TextWatermark("Protected image", New Font("Arial", 8))
    watermark.HorizontalAlignment = HorizontalAlignment.Center
    watermark.VerticalAlignment = VerticalAlignment.Center
    watermark.RotateAngle = 45
    watermark.SizingType = SizingType.ScaleToParentDimensions
    watermark.ScaleFactor = 1

    For Each worksheet As CellsWorksheet In doc.Worksheets
        If worksheet.BackgroundImage IsNot Nothing Then
            ' Add watermark to the image
            worksheet.BackgroundImage.AddWatermark(watermark)
        End If
    Next
    doc.Save()
End Using