Seems like you could just use join here:

  my @dirs = File::Spec::Win32->splitdir($directories);
  my $delimiter = '!!SPLORG!!';
  print join($delimiter, @dirs) . "|$Name";
  print "\n";
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You can also better write your declaration as:

my ( $volume, $directories, $file ) = File::Spec::Win32->splitpath( $P
+ath );
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Hope this helps!