#!/usr/bin/perl
use strict;
use warnings;
use Data::Dumper;
use List::MoreUtils 'frequency';

my (@lines);

my $numberOfFiles = scalar @ARGV;

while (<>) {
    next if /^\s*$/; # skip empty lines (remove if not needed)
    chomp;
    push @lines, $_;
} continue {
    close ARGV if eof;  # Not eof()!
}

my @frequencyLines = frequency @lines;
my %frequencyHash = @frequencyLines;

my @unwanted;
foreach my $key (keys %frequencyHash) {
    if ($frequencyHash{$key} != $numberOfFiles) {
	push @unwanted, $key;
	# push any related keys onto @unwanted
    }
}

delete @frequencyHash{@unwanted};

my @matches = keys %frequencyHash;
print Dumper \@matches;

__END__

$ perl test.pl File1.txt File2.txt File3.txt
$VAR1 = [
          'ID122	EFG87',
          'ID121	ABC14',
          'ID157	TSR11'
        ];