It would be nice if you use modules like Config::Tiny , Config::IniFiles , Config::INI::Reader for reading ini files.

try something like,

use strict;
use warnings;
my @myfiles = (
        ['INI_1','INI_2',
            ['VALUE_1'],
            ['VALUE_2'],
            ['VALUE_3']
         ],

        ['INI_3','INI_4',
            ['VALUE_1'],
            ['VALUE_2'],
            ['VALUE_3']
        ]

        );


foreach my $ini (@myfiles) {
    foreach my $nested_level (@{$ini}){
      if(ref($nested_level) eq 'ARRAY'){
         my @values = @{$nested_level};
         print"@values\n";
      }else{
        print"$nested_level\n";
      }
    }
}
[download]

Output:
INI_1
INI_2
VALUE_1
VALUE_2
VALUE_3
INI_3
INI_4
VALUE_1
VALUE_2
VALUE_3
[download]