Thank you Buddy! This solution almost worked well, but found problem with first value and then all values simultaneously, output as :
Here, eab12345 should be null as it has no value, but it comes as key-value pair with "id"
KEY = id, VALUE = eab12345
KEY = pgrp, VALUE = 00000
KEY = groups, VALUE = abcdefgh
KEY = home, VALUE = abcdefgh
KEY = shell, VALUE = /home/eab12345
KEY = gecos, VALUE = /usr/bin/ksh
KEY = auditclasses, VALUE = AB/C/Y0000/ABC/XYZ RTYUI, LMNOP *CONTRACTO
+R* (AS 00000)
Use of uninitialized value $key in concatenation (.) or string at samp
+le.pl line 63.
Use of uninitialized value $value in concatenation (.) or string at sa
+mple.pl line 63.
KEY = , VALUE =
KEY = su, VALUE = true
KEY = rlogin, VALUE = true
KEY = daemon, VALUE = true
KEY = admin, VALUE = true