In the 2nd loop, the "if" is incorrect - this:

   if (exists($file2_hash{$company}) {
      ### found a match ###
      print qq!$file1_company, $file2_hash{$company}{"url"}, $file2_ha
+sh{$company}{"dir"}<BR>!;
      }
[download]

should be changed to this:

   if (exists($file2_hash{$file1_company}) {
      ### found a match ###
      print qq!$file1_company, $file2_hash{$file1_company}{"url"}, $fi
+le2_hash{$file1_company}{"dir"}<BR>!;
      }
[download]