Shell Programming and Scripting

I have a lot of files that have the same below format in different folders and I need to parse these files and add them in one file :

Code:

X1 = 1
X2 = 2
X3            Y1            Y2
0.005      0.047539      0.029597      
0.362143      0.078621      0.0087323

What I need to do is to write the above data in different format like that by making a combination of x1 and x2 with x3, y1 and y2:

Code:

X1 X2 X3            Y1             Y2
1  2 0.005      0.047539      0.029597
1  2 0.005      0.047539      0.029597
1  2 0.362143      0.078621      0.0087323
1  2 0.362143      0.078621      0.0087323

Also some files contain more than 3 Xs and More than 2 Ys
So what I need is to 1st find these files which have the same name xxx.txt and parse the files by adding the variables in variable names and add the tables in arryes then write them in the format I need
I am new in PERL so any help will be appreciated

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