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;

##</code><code>##

A B 12.00
C D 13.00
E F 11.00
G H 22.00

##</code><code>##

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;

##</code><code>##

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

##</code><code>##

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

##</code><code>##

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