my @column_names = ('col1', 'col2','col3');
my @values  = ('val1','val2','val3','val4','val5','val6');

my $num_vals = $#values / $#column_names;
print "<table>\n";
for $r (0 .. $#column_names) {
      print "<tr><td>$column_names[$r]</td>";
      for $c (0 .. $num_vals - 1) {
           $val = ($r*$num_vals)+$c;
           print "<td>$values[$val]</td>";
      }
      print "</tr>\n";
 }
 print "</table>":


##</code><code>##

if ($values[$val]) {...}
else {last;}