Hi Experts,

Thanks for the responses

I got the requireq out put, but when i tired to add zero if no value is defined for a variable,i didnt get the required output

#!/usr/bin/env perl -l

use strict;
use warnings;

use Inline::Files;

my @file_handles = \(*ANIMALS, *FRUITS, *VEGETABLES);
my %data;

for my $fh (@file_handles) {
    while (<$fh>) {
        my ($id, $type, $val1, $val2) = split;
    if ($val1 eq ""){
    $val1 = "0.00";
    }
        $data{in}{$type}{$id}{val1} += sprintf "%.2f", $val1;
        $data{in}{$type}{$id}{val2} += sprintf "%.2f", $val2;
        $data{subtotal}{$type}{val1} += sprintf "%.2f", $val1; 
        $data{subtotal}{$type}{val2} += sprintf "%.2f", $val2; 
        $data{total}{val1} += $val1; 
        $data{total}{val2} += $val2;
    }
} 

for my $type (sort keys %{$data{in}}) {
    print $type;
    for (sort keys %{$data{in}{$type}}) {
        print join("\t" => $_, @{$data{in}{$type}{$_}}{qw{val1 val2}})
+;
    }
    print join("\t" => 'Sub', @{$data{subtotal}{$type}}{qw{val1 val2}}
+);
}
print join("\t" => 'Tot', @{$data{total}}{qw{val1 val2}});
[download]

Output

RACK
A       0       0
B       0       0
C       0       0
D       0       0
Sub     0       0
TACK
E       0       0
F       0       0
G       0       0
H       0       0
Sub     0       0
Tot     0      00
[download]

please guide me where i went wrong

Thanks