$line =~ s/\n/ /g;

I don't understand this statement in poj's code: why are all newlines being changed to spaces?

$line =~ s/ (\d+\. )/\n$1/g;

This statement seems to speak to a requirement to add newlines before every  1.  23.  345. pattern, but I can't see where this has ever been discussed before. Please give more info on this.

It would help if you could post a short example of an input file and a corresponding file representing the exact output you want from it. By short, I mean that most of the data in the input file you have already posted seems redundant; please try to keep example data short and sweet.

And once again, the statement that the result of a piece of code is "no good" is not helpful; in what way is it no good? You should say "With this code and this input data, I want to get 'XXX' and I am getting 'YYY'."