#!/usr/bin/perl
use strict;
use warnings;
local $" = "'\n'";		
open( STDERR, ">&STDOUT" );
my $xlsx_WSD = ( "C:\\Temp\\data.csv"),, 1;
my @csvtemp;

open( FILE,  "<$xlsx_WSD" )  or die "oops\n";
my %data;

my @titles; #heaader row

while (<FILE>) {
    chomp;
    my @strings=split(/,/); 
    foreach (my $i=0; $i<=$#strings; $i++) {
        #header titles
        if ($.==1) {
            $titles[$i]=$strings[$i];
        }

        else {
            push @{$data{$titles[$i]}}, $strings[$i];
}
        }
}
			foreach (@titles){
    local $"="\t"; 
    print  "$_ \t= @{$data{$_}}\n";

}

##</code><code>##

Animal	keepers	M/F	YEAR	DOB	AGE	FSM	PREM ET	ND AL	EAL
GIRAFFE	JAMES LE	M	9	10/12/2007		Y	Y	N	N
HIPPOS	JACKIE LEAN	F	6	11/12/2007		Y	N	Y	Y
ZEBRAS	JAMES LEHERN	M	3	12/12/2007		N	N	N	Y
LIONS	AMIE CAHORT	M	1	13/12/2012		Y	Y	Y	N

##</code><code>##

Animal	GIRAFFE
keepers	JAMES LE
M/F	M
YEAR	9
DOB	10/12/2007
AGE		
FSM	Y	
PREM ET	Y
ND AL	N
EAL	N


Animal	HIPPOS
keepers	JACKIE LEANE
M/F	F
YEAR	6
DOB	11/12/2007
AGE		
FSM	Y	
PREM ET	N
ND AL	Y
EAL	Y

Animal	ZEBRAS
keepers	JAMES LEHERN
M/F	M
YEAR	3
DOB	12/12/2007
AGE		
FSM	N	
PREM ET	N
ND AL	N
EAL	Y

Animal	LIONS
keepers	AMIE CAHORT
M/F	M
YEAR	1
DOB	13/12/2007
AGE		
FSM	Y	
PREM ET	N
ND AL	Y
EAL	N