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my $file = 'file.xml';
my $twig = new XML::Twig;    ## Get twig object
...
    my $cpc = ($e->first_child('EstimatedCPC')->text)*100;
    print $cpc,"\n";
}

$twig->parsefile( "file.xml");    # build the twig
...
   print "\n"; 
 }
print "</stats>\n";              # close the document

<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<CatalogListings>
...
        <Currency>GBP</Currency>
    </Offer>
</CatalogListings>