use Modern::Perl;
use File::Slurp qw/read_file write_file/;

my $test     = 'test.txt';
my $test2    = 'test2.txt';
my $activout = 'ActivACNPF.txt';
my @lines;

my %data = map { /(.+)\s+\|\s+(.+)/; $1 => $2 } read_file $test2;

for ( read_file $test ) {
    /(.+)\s+.+=([^\s]+)/;
    push @lines, "$1 $2 $data{$1}\n" if $data{$1};
}

write_file $activout, @lines;

##</code><code>##

Q197F8 IIV3-002R PF04947.9
Q91G88 IIV6-006L PF01486.12 PF00319.13