#!/usr/local/bin/perl -w
use strict;
open(F1,"file1.txt") || die $!;
open(F2,"file2.txt") || die $!;
open(F3,">temp.txt") || die $!;

while(1) {
  my $line1 = <F1>;
  chomp($line1);
  my ($name1,$phone1,$check1) = split(/\|/,$line1);
  my $line2 = <F2>;
  chomp($line2);
  my ($name2,$phone2,$check2) = split(/\|/,$line2);
  print F3 "$phone1,$name1,$check1,$check2," . ($check1-check2) . ',' . ($check2 > $check1 ? 'decrease' : 'increase') . "\n";
  last if eof;
}
close (F1);
close (F2);
close (F3);