foreach (@files) {

  my $FH = $_;

  open (FILE, "<$FH"); 

  
  OUTER: while (my $line = <FILE>) {

    my $batch;
    
    do {
      $batch .= $line;
      last OUTER;
    } until ($line =~ m/^\s*go\s*$/i);
    $dbh->do($batch) if ($line =~ m/^\s*go\s*$/i);

  }

}