Try This

while(<DATA>)
{ 
 my ($pid,$vid,$sid) = split(/\|/,$_);
 $pid =~ s/\s*//g;
 $vid =~ s/\s*//g;
 $sid =~ s/\s*//g;
 $hs{$vid}{$pid}="s_".$sid, if($vid =~ /\d/);
}


print"    |  p_1 |  p_2 |  p_3 |  p_4 \n";
print "----------------------------------\n";
for  $fst  (1..5)
{
  print "v_$fst";
  printf(" | %4s", $hs{$fst}{$_}), foreach (1..4);
  print "\n";
  print "----------------------------------\n";
}

__DATA__
p_id | v_id | s_id
  1  |  1   |  1
  2  |  1   |  2
  3  |  1   |  3
  4  |  1   |  4
  1  |  2   |  5
  2  |  2   |  6
  3  |  2   |  7
  4  |  2   |  8
  2  |  3   |  9
  4  |  3   |  10
  1  |  4   |  11
  2  |  4   |  12
  4  |  4   |  13
  3  |  5   |  14
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