use strict;
use warnings;
use Data::Dumper;

my %hash = ();

my $i = 0;

while (<DATA>) {
    chomp;
    my ( $sec_id, $Initial_shares ) = split( /,/, $_ );
    $hash{secid}{$i}   = $sec_id;
    $hash{init_sh}{$i} = $Initial_shares;
    $i++;
}

#print Dumper \%hash;
foreach my $outter_key ( keys %hash ) {
    print "$outter_key => {\n";
    while ( my ( $inner_key, $inner_value ) = each $hash{$outter_key} ) {
        print "\t\t" . qq('$inner_key') . " => " . qq('$inner_value') . "\n";
    }
    print "};\n\n";
}

__DATA__
002826,3777
0028262,3777
0028262,3777
0028262,3777
0028262,3777
0028262,3777

##</code><code>##

init_sh => {
                '4' => '3777'
                '1' => '3777'
                '3' => '3777'
                '0' => '3777'
                '2' => '3777'
                '5' => '3777'
};

secid => {
                '4' => '0028262'
                '1' => '0028262'
                '3' => '0028262'
                '0' => '002826'
                '2' => '0028262'
                '5' => '0028262'
};