#!/usr/bin/env perl

use strict;
use warnings;

use Data::Dump;

my @A = qw{H1 H2 H3 H4};
my @B = 1 .. 10;

my %result;
my $reverse = 0;

while (@B) {
    build_hash(\%result, \@A, \@B, $reverse);
    $reverse ^= 1;
}

dd \%result;

sub build_hash {
    my ($result, $A, $B, $reverse) = @_;

    my @keys = @$B >= @$A ? @$A : @$A[0 .. $#$B];
    my @values;

    if ($reverse) {
        unshift @values, shift @$B for (0 .. $#keys);
    }
    else {
        push @values, shift @$B for (0 .. $#keys);
    }

    push @{$result->{$keys[$_]}}, $values[$_] for 0 .. $#keys;
}