hi friend, Try out this one...

pen (FILE1,"textfile1.txt") or die $!;
while(<FILE1>){push(@value1,(split(/;|\s+/,$_))[-1]);}
close(FILE1);
open (FILE2,"textfile2.txt") or die $!;
while(<FILE2>){push(@value2,(split(/;|\s+/,$_))[-1]);}
close(FILE2);
my %in_list1;
foreach my $element(@value2){$in_list1{$element}=();}
foreach my $item(@value1){
if (exists $in_list1{$item}){push(@notval,$item);}else{push(@notval,"0
+");}
}
$ll=join (';',@value1);
$m='$1='."[$ll]</br>";
$kk=join (';',@notval);
$n='$2='."[$kk]";
print $m;
print $n;
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