# your original queries format odd so I adjusted it slightly
# think this may also be the source of your results
# being duplicated
my $sth = $dbh->prepare_cached(qq!SELECT 
        DISTINCT A.p_code, A.business, A.status, A.value, A.login, A.enc_date,
        B.name, B.state
        FROM business A, users B
        WHERE A.login = ? AND A.data_enc_proposta = ?
        ORDER BY A.login, A.data_enc_proposta!);
        }

        $dbh = SysUtils::Connect;
        # $login_value and $data_enc_value have to come
        # from somewhere.
        $sth->execute($login_value,$data_enc_value);

        while (my ($rs,$neg,$st,$vp,$gel,$dte,$gen,$fil) = $sth->fetchrow_array())
        {

            my $hashref = { $fil => {
                                $gel => {
                                          $dte => {
                                                    cliente => "$rs",
                                                    negocio => "$neg",
                                                    status => "$st",
                                                    valor => "$vp",
                                                    nome => "$gen"
                                                   }
                                        }
                           }
                        }
            );
            ListaDados($hashref);
        }

##</code><code>##


sub ListDados {
    my ($dados) = @_;
    foreach (keys %{$dados})
        {
            $vf = "R\$ ";
            $tf = "R\$ ";
            $dados->{$fil}{$gel}{$dte}{valor} =~ s/\.0000$/\,00/;
            $vf .= $dados->{$fil}{$gel}{$dte}{valor};

            if ($cnt eq 0)
            {
                $message .= qq!<TR class="texto3">
<TD colspan="4" BGCOLOR="$color2"><span class ="texto2">$dados->{$fil}{$gel}{$dte}{nome}</span></TD>
</TR>
<TABLE WIDTH="100%" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR CLASS="texto2">
<TD>Client</TD>
<TD>Business</TD>
<TD>Status</TD>
<TD>Value</TD>
</TR>
<TR>
<TD COLSPAN="4">
<HR>
</TD>
</TR>
<TR CLASS="texto3">
<TD BGCOLOR="$color2">$dados->{$fil}{$gel}{$dte}{cliente}</TD>
<TD BGCOLOR="$color2">$dados->{$fil}{$gel}{$dte}{negocio}</TD>
<TD BGCOLOR="$color2">$dados->{$fil}{$gel}{$dte}{status}</TD>
<TD BGCOLOR="$color2">$vf</TD>
</TR>!;
            $cnt++;
            ($color2,$color1) = ($color1,$color2);
        }
        else
            {
                $message .= qq!<TR CLASS="texto3">
<TD BGCOLOR="$color2">$dados->{$fil}{$gel}{$dte}{cliente}</TD>
<TD BGCOLOR="$color2">$dados->{$fil}{$gel}{$dte}{negocio}</TD>
<TD BGCOLOR="$color2">$dados->{$fil}{$gel}{$dte}{status}</TD>
<TD BGCOLOR="$color2">$vf</TD>
</TR>!;
                ($color2,$color1) = ($color1,$color2);
        }
    }
}