#!perl
use strict;
use File::Find;

my $old = 'c:/....'; # as reqd
my $new = 'c:/....'; # as reqd
my %old_list =();
my %new_list =();

find( sub { $old_list{$_} = 1}, $old);
find( sub { $new_list{$_} = 1}, $new);

my $diffs = DirCompare();
print "$_\n" for @$diffs;

sub DirCompare {
  
  my @diffs = ();
  
  for my $file (sort keys %old_list) {
    if ( !defined $new_list{$file} ) {
      push @diffs, "Old file not in new: $file";
    }
  }
  
  for my $file (sort keys %new_list) {
    if ( !defined $old_list{$file} ) {
      push @diffs, "New file not in old: $file";
    }
  }
  
  return \@diffs;
}