#!/usr/bin/perl
use warnings;
use strict;
use 5.012;
# 905094

my @data = <DATA>;
my $data;
my $file = "f:/_wo/905094.txt";

open ( OUT, "> $file" ) or die "Can't open FH for write, $!";

for $data(@data) {
	chomp $data;
	if ($data !~ /start/ ) {
		# say $data;
		say OUT $data . "\t|";
	}
}
say "done";

=prints to the file:
this is a example line  |
        |
this is a example 1 line        |
        |
this is a example 2 line        |
        |
this is a example 3 line        |
        |

=cut


__DATA__
start
this is a example line

start
this is a example 1 line

start
this is a example 2 line

start
this is a example 3 line

start