use strict;
use warnings;

use Data::Dumper;

my @fields;
my @data;

while (<DATA>)
{
    chomp;

    if ( /^#/ )
    {
        @fields = split / +- +/;
        shift @fields;
        next;
    }

    next if /^$/;

    my @values = split / +- +/;

    my $index = shift @values;

    for my $i (0..$#fields)
    {
        $data[$index-1]->{$fields[$i]} = $values[$i];
    }
}

print Dumper (\@data);

__DATA__
# - size - reads   - writes   - read IOPs - write IOPs
1 - 512  - 1000    - 0        - 2000      - 0
2 - 1024 - 0       - 1000     - 0         - 2000
3 - 2048 - 500     - 500      - 1000      - 1000

# - Time Stamp
1 - 2005-05-02 18:16:36:589
2 - 2005-05-03 18:16:36:589
3 - 2005-05-04 18:16:36:589

# - Comments
1 - This test failed
2 - This test passed
3 - This test needs more data.
[download]

Output:

$VAR1 = [
          {
            'Comments' => 'This test failed',
            'read IOPs' => '2000',
            'reads' => '1000',
            'write IOPs' => '0',
            'Time Stamp' => '2005-05-02 18:16:36:589',
            'writes' => '0',
            'size' => '512'
          },
          {
            'Comments' => 'This test passed',
            'read IOPs' => '0',
            'reads' => '0',
            'write IOPs' => '2000',
            'Time Stamp' => '2005-05-03 18:16:36:589',
            'writes' => '1000',
            'size' => '1024'
          },
          {
            'Comments' => 'This test needs more data.',
            'read IOPs' => '1000',
            'reads' => '500',
            'write IOPs' => '1000',
            'Time Stamp' => '2005-05-04 18:16:36:589',
            'writes' => '500',
            'size' => '2048'
          }
        ];
[download]