$structure{0009400000}{0009400ENG}{0000000002}{Required}=1.00
$structure{0009400000}{0009400ENG}{0000000002}{Lot}=[362475]
$structure{0009400000}{0009400ENG}{0000000002}{Issued}=[1.0]
$structure{0009400000}{0009400ENG}{0000000002}{UnitCost}=[1.0]
$structure{0009400000}{0009400ENG}{0000000002}{TotalCost}=[1.0]
$structure{0009400000}{0009400MFG}{&NI4820}{Required}=1.0
$structure{0009400000}{0009400MFG}{1003505000}{Required}=1.0
$structure{0009400000}{0009400MFG}{3102517000}{3102517001}{Required}=100.00
$structure{0009400000}{0009400MFG}{3102517000}{3102517001}{Lot}=[358379 366268]
$structure{0009400000}{0009400MFG}{3102517000}{3102517001}{Issued}=[50.0 50.0]
$structure{0009400000}{0009400MFG}{3102517000}{3102517001}{UnitCost}=[0.4452 0.5558]
$structure{0009400000}{0009400MFG}{3102517000}{3102517001}{TotalCost}=[22.26 27.84]

##</code><code>##

#!/usr/bin/perl
#
use strict;
use warnings;

use File::Find;
use Data::Dumper;
use Data::Diver qw (DiveVal);

my @extracted=<DATA>;

$extracted[$#extracted+1]="end";


my @currentpath=();
my $structure={};

foreach my $i (0..$#extracted) {
  my @list=split /;/, $extracted[$i];
  my @list2=split /;/, $extracted[$i+1];
  if ($list2[0] eq 'end') {
    last;
  }
  if ($list2[0] gt $list[0]) {
    push @currentpath,$list[1];
    print "=====\n$i\n====\n";
  } elsif ($list2[0] eq $list[0]) {
    my $temp=join( ':',@currentpath);
    $temp=join(':',$temp,$list[1]);
    my $required=join(":",$temp,"required");
    my @req=split /:/,$required;
    print "$temp\n";
    DiveVal($structure, @req)= $list[3];
  } elsif ($list2[0] lt $list[0]) {
    my $temp=join( ':',@currentpath);
    $temp=join( ':',$temp,$list[1]);
    my $required=join(":",$temp,"required");
    my @req=split /:/,$required;
    print "$temp\n";
    DiveVal($structure,@req)= $list[3];
    pop @currentpath;
  }
  
}

print Dumper($structure);

__DATA__
0;0009400000;MASTERPAK 22,S/N 9400;1.00;379040;1.00;;
1;0009400ENG;LABOR,ENG,MASTERPAK 22;1.00;379039;1.00;;
2;0000000002;REFERENCE INFORMATION;1.00;362475;1.00;0.0000;0.00
1;0009400MFG;MASTERPAK 22,S/N 9400;1.00;379038;1.00;;
2;&NI4820;;0.00;0;1.00;32.5000;32.50
2;1003505000;PUMP,CNTFGL,02.000"FLG;1.00;367879;1.00;5692.8200;5692.82
2;3102517000;NAMETAG,VLV/INST,BIOPHARM;70.00;371584;70.00;;
3;3102517001;TAG,BLANK,1.5"DIA X .038";100.00;358379;50.00;0.4452;22.26
3;3102517001;TAG,BLANK,1.5"DIA X .038";;366268;50.00;0.5568;27.84
3;3102517002;LABEL,CLEAR,1"W X .5"H;100.00;298010;100.00;0.0124;1.24
2;3102519000;NAMETAG,EQUIP COMPONENTS;20.00;371583;20.00;;
3;3102519001;LABEL,WHITE,3"W X 3.5"H;20.00;358124;20.00;1.0664;21.33