my %table;
my %sizes;
for (
   # SELECT qty, size, price
   [1, 100, 1, 43 ],
   [2, 250, 1, 52 ],
   [3, 100, 2, 45 ],
   [4, 250, 2, 55 ],
   [5, 100, 3, 50 ],
   [6, 250, 3, 56 ],
   [7, 200, 4, 55 ],
   [8, 250, 5, 61 ],
) {
   my ($id,$qty, $size, $price) = @$_;
   $table{$qty}[$size] = { 'id' => $id, 'price' => $price };
   $sizes{$size}++;   
}

print("<table border='1'>");
print("<tr>");
print("<th></th>");
print("<th>Sizes</th>");
print("</tr>");
print("<tr>");
print("<th>QTY");
for my $size (sort {$a <=> $b } keys %sizes) {
   print("<th>$size");
}

for my $qty (sort { $a <=> $b } keys(%table)) {
   print("<tr>");
   print("<th>$qty");
   for my $size (sort {$a <=> $b } keys %sizes) {
      print("<td>", defined($table{$qty}[$size]) ? "<a href='$table{$qty}[$size]->{id}'>\$$table{$qty}[$size]->{price}</a>" : '');
   }
}

print("</table>");