my $infile  = q{file.txt};
my $outfile = q{report.txt};

open(my $in_fh,  q{<}, $infile ) or die "Couldn't open '$infile' for reading: $!\n";
open(my $out_fh, q{>}, $outfile) or die "Couldn't open '$outfile' for writing: $!\n";

while( <$in_fh> ){
  chomp;
  my @words = split( q{ } );
  for my $word (@words) {
    print $out_fh "$word\n";
  }
}
close( $in_fh );
close( $out_fh );
print "done\n";