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num|name
1|foo
...
27|quux
37|quuux
48|quuuux

file1:
acct|description|nums
...
foo-004|foo four|12,18,25,37
foo-005|foo five|12,15,25,27,37
foo-006|foo six|1,12,15,25,27,37,99

$hash => {
    file1 => {
...
                quuuux => 0,
             },
}

name    file1   file2   file3
foo     4       4       4
...
quux    8       8       8
quuux   6       5       5
quuuux  empty   empty   empty

name    file1   file2   %change  file3   %change
foo     4       4       0%       4       0%
...
quux    8       8       0%       8       0%
quuux   6       5       -83%     5       0%
quuuux  empty   empty            empty

my $hash = {};
my @heading = ( 'name' );
...

push @heading, basename($_) for sort @filenames;