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my $dir = "../data/ifx/reports/";
opendir (DIR, $dir) or die "cannot opendir $dir";
...
}
closedir (DIR);
}

103
---->137
...
--------->M2001-12.pdf
--------->M2001-11.pdf
--------->M2001-01.pdf

M2001-11.pdf
M2001-12.pdf
...
--------->Q2001-1.pdf
--------->Q2001-2.pdf
--------->Y2001.pdf

M2001-11.pdf
M2001-12.pdf
...
Q2001-1.pdf
Q2001-2.pdf
Y2001.pdf