Use a HoA keyed by the value and sort that in descending order, incrementing rank for each key. Uncomment the Data::Dumper lines to see the structure of the HoA. The code

use strict;
use warnings;

use 5.022;
# use Data::Dumper;

my %data = (
   car        => 180,
   motorcycle => 150,
   skate      => 150,
   bird       => 120,
   );

my %byValue;
push @{ $byValue{ $data{ $_ } } }, $_ for keys %data;

# print Data::Dumper->Dumpxs( [ \ %byValue ], [ qw{ *byValue } ] );

my $rank;
for my $descVal ( sort { $b <=> $a } keys %byValue )
{
    $rank ++;
    say qq{$rank - $_} for sort @{ $byValue{ $descVal } };
}
[download]

The output.

1 - car
2 - motorcycle
2 - skate
3 - bird
[download]

I hope this is helpful.

Update: An updated script to show the difference between "rank" and "place" as in "Fred and Mary were placed 3rd equal."

use strict;
use warnings;

use 5.022;

my %data = (
   car        => 180,
   tortoise   =>  90,
   concorde   => 300,
   motorcycle => 150,
   bird       => 120,
   skate      => 150,
   pedestrian => 100,
   rocket     => 300,
   aeroplane  => 210,
   unicycle   => 175,
   sheep      => 100,
   frog       => 120,
   cow        => 110,
   bus        => 150,
   );

my %byValue;
push @{ $byValue{ $data{ $_ } } }, $_ for keys %data;

say q{Rank Place   Item};
my $rank  = 0;
my $place = 1;

for my $descVal ( sort { $b <=> $a } keys %byValue )
{
    $rank ++;

    my $count = scalar @{ $byValue{ $descVal } };
    my $eq    = $count > 1 ? q{=} : q{ };

    printf qq{%3d%5d%1s    %s\n}, $rank, $place, $eq, $_
       for sort @{ $byValue{ $descVal } };

    $place += $count;
}
[download]

The output.

Rank Place   Item
  1    1=    concorde
  1    1=    rocket
  2    3     aeroplane
  3    4     car
  4    5     unicycle
  5    6=    bus
  5    6=    motorcycle
  5    6=    skate
  6    9=    bird
  6    9=    frog
  7   11     cow
  8   12=    pedestrian
  8   12=    sheep
  9   14     tortoise
[download]

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