ob1, ob2, 34
ob1, ob3, 56
ob1, ob4, 12
ob1, ob5, 78
ob1, ob6, 23
ob3, ob1, 56
ob7, ob1, 23
ob8, ob1, 12
ob9, ob1, 90
etc ...

##</code><code>##

     ob1   ob2   ob3  ob4  ob5  ob6  ob7  ob8  ob9
ob1   0     34    56   12   78   23   23   12   90
ob2  34
ob3  56
ob4  12
ob5  78
ob6  23
ob7  23
ob8  12
ob9  90

##</code><code>##

ob1, ob3, 56
ob3, ob1, 56

##</code><code>##

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

my $data = $ARGV[0];

# open file here

open(DATA, "$data") || die "cant open file for reading\n";

my %table;
my %rows;
my %cols;

for(<DATA>) {
  my($row,$col,$val) = split ',';
  $table{$row}{$col} = $val;
  $rows{$row}++;
  $cols{$col}++;
}

for my $col (sort keys %cols) {
  print "\t$col";
}
print "\n";

for my $row (sort keys %rows) {
  print "$row\t";
  for my $col (sort keys %cols) {
    print $table{$row}{$col} if defined $table{$row}{$col};
    print "\t";
  }
  print "\n";
}

##</code><code>##

               ob1 ob2 ob3 ob4 ob5 ob6


ob1                 34
        56
        12
        78
        23

ob3         56

ob7         23

ob8         12

ob9         90