my %new_hash;
foreach my $line (%refdes_bom)
{
  foreach my $states (sort keys %{$refdes_bom{$line}->{STATES}})
  {
    $new_hash{$refdes_bom{$line}->{CPN}}
              ->{$refdes_bom{$line}->{REFDES}}
              ->{SIDE} = $refdes_bom{$line}->{SIDE};
    $new_hash{$refdes_bom{$line}->{CPN}}
              ->{$refdes_bom{$line}->{REFDES}}
              ->{DESC} = $refdes_bom{$line}->{DESC};
    push (@{$new_hash{$refdes_bom{$line}->{CPN}}
              ->{$refdes_bom{$line}->{REFDES}}
              ->{STATES}}, $states);
    $new_hash{$refdes_bom{$line}->{CPN}}
              ->{$refdes_bom{$line}->{REFDES}}
              ->{STRING} .= $states;
  }
}

##</code><code>##

'SB57002020P' => HASH(0x197d78c)
   'Q20' => HASH(0x195a120)
      'DESC' => 'S TR 2N7002DW 2N SOT-363'
      'SIDE' => 'bottom'
      'STATES' => ARRAY(0x195a150)
         0  88002
      'STRING' => 88002
   'Q82' => HASH(0x1985f08)
      'DESC' => 'S TR 2N7002DW 2N SOT-363'
      'SIDE' => 'bottom'
      'STATES' => ARRAY(0x1985f38)
         0  88001
         1  88003
      'STRING' => 8800188003
   'Q83' => HASH(0x19afd24)
      'DESC' => 'S TR 2N7002DW 2N SOT-363'
      'SIDE' => 'bottom'
      'STATES' => ARRAY(0x19afd54)
         0  88001
         1  88003
      'STRING' => 8800188003

##</code><code>##

my $count = 1;
my $new_count;
my $row;
my %bundled_hash;
foreach my $CPN (%new_hash)
{
  foreach my $REFDES (sort keys %{$new_hash{$CPN}})
  {
    $new_count = length $count;
    $row = $count;
    my $i;
    for ($i = $new_count; $i <= 4; ++$i) # Start with $i = 1
    {
      $row = '0'.$row;
    }
    if (not defined $new_hash{$CPN}->{$REFDES}->{MATCH})
    {
      push (@{$bundled_hash{$row}->{$CPN}->{REFDES}},$REFDES);      
      $bundled_hash{$row}->{$CPN}->{SIDE} = $new_hash{$CPN}->{$REFDES}->{SIDE};
      $bundled_hash{$row}->{$CPN}->{DESC} = $new_hash{$CPN}->{$REFDES}->{DESC};
      $bundled_hash{$row}->{$CPN}->{STATES} = $new_hash{$CPN}->{$REFDES}->{STATES};
      foreach my $REFDES1 (sort keys %{$new_hash{$CPN}})
      {
        if ($new_hash{$CPN}->{$REFDES}->{STRING} eq $new_hash{$CPN}->{$REFDES1}->{STRING} && $new_hash{$CPN}->{$REFDES}->{SIDE} eq $new_hash{$CPN}->{$REFDES1}->{SIDE} && $REFDES ne $REFDES1)
        {
          #$bundled_hash{$row}->{$CPN}->{REFDES} = $REFDES;               
          push (@{$bundled_hash{$row}->{$CPN}->{REFDES}},$REFDES1);      
          $new_hash{$CPN}->{$REFDES1}->{MATCH}=1;
        }
      }
    }
  $count++;
  }
}

##</code><code>##

00167 => HASH(0x19c39a8)
   'SB57002020P' => HASH(0x19c39c0)
      'DESC' => 'S TR 2N7002DW 2N SOT-363'
      'REFDES' => ARRAY(0x19c39d8)
         0  'Q20'
      'SIDE' => 'bottom'
      'STATES' => ARRAY(0x1980a44)
         0  88002
00168 => HASH(0x19c5404)
   'SB57002020P' => HASH(0x19c541c)
      'DESC' => 'S TR 2N7002DW 2N SOT-363'
      'REFDES' => ARRAY(0x19c5434)
         0  'Q82'
         1  'Q83'
      'SIDE' => 'bottom'
      'STATES' => ARRAY(0x1989a10)
         0  88001
         1  88003