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use strict;
use warnings;
...
U1     ID2     100     100     100    375
U3     ID1     100     600     50     100
U9     ID3     137     200     75     150

U1    3    337    3    630
U2    1    150    1    375
U3    1    100    1    600
U9    1    137    1    200

ID1    3    337    3    150    3    650
ID2    2    250    2    500    2    425
ID3    1    137    1    75    1    150

$VAR1 = {
          'U1' => [
...
                    1
                  ]
        };