#!/usr/bin/perl

use strict;
use warnings;

my $file = $0; # FIXME to your filename

my $backward = tybalt89sreadbackward( $file ); # create iterator
while( defined( $_ = $backward->() ) ) # USAGE: read each line
  {
  print; # NOTE or whatever you want to do
  }

sub tybalt89sreadbackward # iterator version
  {
  my $filename = shift;
  my $size = shift // 4096;
  my ($text, @lines) = '';
  open my $fh, '<', $filename or die "$! opening $filename";
  my $chunk = int +($size - 1 + -s $fh) / $size;
  return sub
    {
    while( @lines == 0 and $chunk-- > 0 )
      {
      seek $fh, $chunk * $size, 0 or die "$! on seek";
      $text = do { local $/ = \$size; <$fh> . $text };
      $text =~ s/(?<=\n).+/ @lines = split '^', $&; '' /es;
      }
    return pop @lines // ($text =~ s/.+//s ? $& : undef);
    }
  }