You seem to be pretty much at sea on this, so here's a bit of an elaboration on marinersk's approach. I'm assuming you can read "statements" from a file, get rid of newlines (see chomp), write data to a file, etc.

>perl -wMstrict -le
"use Data::Dumper;
 ;;
 my @statements = (
   'strawberry red green rose',
   'apple red rose',
   'mango green',
   );
 ;;
 my %hash;
 for my $statement (@statements) {
   my ($fruit, @colors) = split m{\s+}xms, $statement;
   for my $color (@colors) {
     $hash{$fruit}{$color} = 1;
     }
   }
 ;;
 print Dumper \%hash;
"
$VAR1 = {
          'mango' => {
                       'green' => 1
                     },
          'strawberry' => {
                            'rose' => 1,
                            'green' => 1,
                            'red' => 1
                          },
          'apple' => {
                       'rose' => 1,
                       'red' => 1
                     }
        };
[download]

See perldsc for a discussion of techniques for iterating through a data structure of this (hash-of-hashes, HoH) or any other kind. As others have said, we would be happy to answer further questions, but the community really likes to see supporting work as well.

Update: Also see Re: hash of hashes for a different, perhaps more directly expressive data structure.