Client|Counts by Month
IBM | February 1 March 5 July 4
Oracle| January 3 March 4 April 6 May 5
RedHat | March 2 June 3 August 1

##</code><code>##

# warning windows double quotes!
perl -MData::Dump -F"\s*\|\s*|\s" -lane "next if $.==1;$r{$F[0]}={@F[1..$#F]};END{dd %r}" inputtable.txt

(
  "IBM",
  { February => 1, July => 4, March => 5 },
  "Oracle",
  { April => 6, January => 3, March => 4, May => 5 },
  "RedHat",
  { August => 1, June => 3, March => 2 },
)

##</code><code>##

perl -MData::Dumper -F"\s*\|\s*|\s" -lane "next if $.==1;$r{$F[0]}={@F[1..$#F]};END{print Dumper \%r}" i
nputtable.txt
$VAR1 = {
          'IBM' => {
                     'February' => '1',
                     'July' => '4',
                     'March' => '5'
                   },
          'Oracle' => {
                        'March' => '4',
                        'May' => '5',
                        'January' => '3',
                        'April' => '6'
                      },
          'RedHat' => {
                        'June' => '3',
                        'March' => '2',
                        'August' => '1'
                      }
        };