Thanks for the quick reply

I need help on perl hashes.i have used hashes to store the data. i have fetched data from four files and stored data in hashes.

key and value pair, code written to fetch data and store in hashes

I have created four sub routines for file 1,file 2, file 3 and file 4, the key which i formed for each file will vary

for file 1 --> $key = f[0].f1,file 2 --> f1.f2,file 3 --> $key = f4.f6,file 4 --> $key = f3.f4

code for file 1

my (%r1,%r2,%r3,%r4);
my $Total;

foreach my $file (@files) {
open FILE, "<$dir/$file" or warn "Couldn't open file ($!) or file ($!)
+ not found\n";
while (chomp ( my @fields = split /\t/, <FILE>) ) {    
my $key = "$f[0].$f[1]";
if ($c{$key}) {
$key = $c{$key};
if (exists($r1{$key})){
$r1{$key} += $f[02];
}
else { 
$r1{$key} += $f[02];
}
$Total +=$r1{$key};
}
}
$r1{'Total'} = $Total;
}
close FILE;
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Example input file 1

A B 12.00
C D 13.00
E F 11.00
G H 22.00
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code for file 2

foreach my $file (@files) {
open FILE, "<$dir/$file" or warn "Couldn't open file ($!) or file ($!)
+ not found\n";
while (chomp ( my @fields = split /\t/, <FILE>) ) {    
my $key = "$f[1].$f[2]";
$key{'Output - Final'}=1;
if ($c{$key}) {
$key = $c{$key};
if (exists($r1{$key})){
$r1{$key} += $f[03];
}
else { 
$r1{$key} += $f[03];
}
$Total +=$r1{$key};
}
}
$r1{'Total'} = $Total;
}
close FILE;
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Example input file 2

1 A B 12.00
2 C D 13.00
3 E F 11.00
4 G H 22.00
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Output got

r1 --> hash contains data as ...
Key    Value

Name    F1.A
AB    12.00
CD    13.00
EF    11.00
GH    22.00

r2 --> hash contains data as ...
Key    Value

Name    F2.B
AB    01.00
CD    04.00
EF    42.00
GH    34.00

r3 --> hash contains data as ...
Key    Value

Name    F3.C
AB    02.00
CD    03.00
EF    15.00
GH    20.00

r4 --> hash contains data as ...
Key    Value

Name    F4.D
AB    62.00
CD    43.00
EF    24.00
GH    26.00
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Output expected

Output - Final
    Name    F1.A    F2.B    F3.C    F4.D
    AB    12.00    01.00    02.00    62.00    
    CD    13.00    04.00    03.00    43.00
    EF    11.00    42.00    15.00    24.00
    GH    22.00    34.00    20.00    26.00

Total    58.00    81.00    40.00    155.00
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Thanks

Hello Perlseeker_1
How about using dispatch table? Sometimes I see monks use it.

use strict; use warnings; use Data::Dumper;

sub kv1{ 
    my @flds=split(/\s+/, $_[0]);
    return( $flds[2], $flds[3] );
}
sub kv2{ 
    my @flds=split(/\s+/, $_[0]);
    return( $flds[1] . $flds[2], $flds[3] );
}

my ($line,$fname, %data,%all, %kv_func);
%kv_func=(                             #dispatch table
    'file 1' => \&kv1, 
    'file 2' => \&kv1, 
    'file 3' => \&kv1, 
    'file 4' => \&kv1, 
    'file 5' => \&kv2, 
);
while( <DATA> ){
    if (my $num = /^file/ .. /^\n/ ){ # test them with flip-flop 
        chomp($line=$_);
        if( /^(file\s*\d+)/ ){   #begin of block 
            $fname = $1;
        }elsif ($num =~ /E0/ ){  #end of block
            $all{$fname}={%data};
            %data=();
        } else {                 ##data lines
            my ($k,$v) = $kv_func{$fname}->($line);
            $data{$k}= exists($data{$k}) ? $data{$k}+$v : $v;
        }
    }
}

print Dumper \%all;

__DATA__
file 1  
2 1 AB 1.0 
2 2 AB-1 2.0 
4 1 AB-4 1.0 
4 2 AB-6 2.0

a never comes here...
file 2 
21 01 AB 4.0 
22 12 AB-1 6.0 
41 44 AB-4 9.0 
42 46 AB-6 4.0 
42 46 AB-6 4.0

file 3
01 10 AB 4.0 
20 02 AB-1 6.0 
40 04 AB-4 9.0 
02 26 AB-6 4.0

file 4
56 01 AB 4.0 
56 12 AB-1 6.0
65 44 AB-4 9.0
65 46 AB-6 4.0

file 5
1 A B 12.00
2 C D 13.00
3 E F 11.00
4 G H 22.00
[download]