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( A => { count => 3,
         B => { count => 2, values => ["n1", "n2"] },
...
  D => { count => 3,
         E => { count => 2, values => ["n2", "n4"] },
         F => { count => 1, values => ["n1"      ] } } )

my %hoh = ( A => { B => [ "n1", "n2" ],
                   C => [ "n1"       ] },
...
    
    $hoh{$col1}{count} = $count1;
}

my %hoh;

...
D    E    n2
D    E    n4
D    F    n1