Consider separating the data extraction from the formatting so you can prove each part individually. Also, maybe sprintf is all you need.

my $result = get_query_results($dbh,$sql);
print format_query_results($result);

sub get_query_results {
   my ($dbh,$sql_query) = @_;
   my $sth = $dbh->prepare( $sql_query );
   $sth->execute();
   my $ar = $sth->fetchall_arrayref;
   return $ar;
}

sub format_query_results {
   
   my $ar = shift;
   
   my $fmt = "%-15s %20s %15s %15s %15s %15s %15s\n";
   my $heading = sprintf $fmt, qw(SQL_ID min_last_load_time 
           buffer_gets disk_reads  executions  sorts parse_calls );
   
   my $report;   
   for my $rec ( @$ar ){
     $report .= $heading;
     $report .= sprintf $fmt, @$rec[0..6];

     my $sql = SQL::Beautify->new( query => $rec->[7] );
     $report .= "\n".$sql->beautify."\n";
   }
   return $report;
}
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