$data = q`
NCLOC      Filename
--------  -------------------------
3198      X:/bs/al/src/eilass.pl
`;

  ## Avoid binary:
  $data =~ s/\r\n?/\n/gs ; 

  ## Split the top and content:
  my ( $top , $content ) = split(/\n--[-\s]+\n/s , $data) ;
  $top = "\n$top\n" ; $content = "\n$content\n" ;

  ## The col names:
  my ($col_name_1,$col_name_2) = ( $top =~ /\n(\w+)\s+(\w+)/gs );

  ## The content by cols:
  my ($col_1,$col_2) = ( $content =~ /\n([^\s]+)\s+([^\s]+)/gs ) ;

  print "$col_1,$col_2\n" ;
  
  ## Now get your variables:
  
  my ($filename) = ( $col_2 =~ /([^\/]+)\/*$/gi );
  my $lineOfCode = $col_1 ;
  
  print "$filename\n$lineOfCode\n" ;


  ## Or put inside a while to get all the lines
  ## of the content:

  while( $content =~ /\n([^\s]+)\s+([^\s]+)/gs ) {
    print "$1,$2\n" ;
  }
[download]

See the regular expression doc: http://www.perldoc.com/perl5.6/pod/perlre.html

"The creativity is the expression of the liberty".