#!/usr/local/bin/perl -w
use strict;

opendir( DIR, './' );
my @files = readdir( DIR );
closedir( DIR );

my $i = scalar @files;

foreach my $file ( @files )
{
    $i--;

    # do something with the items in list

    if ( $i == 0 )
    {
        # do something special with last one.
    }
}