This seems the simplest/cleanest to me: 
my $LastSubCat;

foreach my $subcat ($category->children) { 
      $LastSubCat = $subcat;
      # Code to use $subcat 
}

# $LastSubCat now contains the value of the last element

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     "An undefined problem has an infinite number of solutions." - Robert A. Humphrey         "If you're not part of the solution, you're part of the precipitate." - Henry J. Tillman

In reply to Re: Test for the last element in a foreach by NetWallah
in thread Test for the last element in a foreach by tdevil76

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