use warnings;
use strict;

my %input;
my $total;
my $grand_total;

while (<DATA>) {
    chomp;
    next if /^$/;
    my ( $k1, $k2, $k3, $k4, $k5 ) = unpack("x25 A10 A10 x1 A10 x1 A1 x1 A5");
    $total       += $k4;
    $grand_total += $k5;
    push @{ $input{'summary'}{'Detial_Summary'}{$k1}{$k2}{$k3}{ ++$k4 } }, $k5;
}

push @{ $input{'summary'}{'TOTAL'}{$total} }, $grand_total;

use Data::Dump;

dd \%input;

__DATA__
Summary	 Detial_Summary  EMC CHECK  abcdefghi AZ_checker 1 20.32
Summary	 Detial_Summary  EMC CHECK  abcdefghi AZ_checker 1 24.00
Summary	 Detial_Summary  EMC CHECK  KBCDEFGHI AZ_checker 1 10.00
Summary	 Detial_Summary  EMC CHECK  KBCDEFGHI AZ_checker 1 14.00
Summary1 Detial_Summary1 EMC CHECK1 abcdefghi AZ_checker 1 20.59
Summary1 Detial_Summary1 EMC CHECK1 abcdefghi AZ_checker 1 24.00
Summary1 Detial_Summary1 EMC CHECK1 HGIJHKKIF AZ_checker 1 10.00
Summary1 Detial_Summary1 EMC CHECK1 HGIJHKKIF AZ_checker 1 14.00

##</code><code>##

{
  summary => {
    Detial_Summary => {
      "EMC CHECK"  => {
                        " abcdefghi" => { AZ_checker => { 2 => [20.32, "24.00"] } },
                        " KBCDEFGHI" => { AZ_checker => { 2 => ["10.00", "14.00"] } },
                      },
      "EMC CHECK1" => {
                        " abcdefghi" => { AZ_checker => { 2 => [20.59, "24.00"] } },
                        " HGIJHKKIF" => { AZ_checker => { 2 => ["10.00", "14.00"] } },
                      },
    },
    TOTAL => { 8 => [136.91] },
  },
}