$i = 0;
@users = map(/(\S+)\s+/g, grep {
   if(/-+\s/) {
      $i = 1;
	  0;
   } else {
      (/The command/) and ($i = 0);
	  $i;
   }
} `net user`);
open(REPORT, ">lstlgn.txt") || die "Unable to open output file lstlgn.txt $!";
print REPORT "Last Logon Report\n".
             "-----------------\n\n".
             "Username                 Last Logon\n".
             "--------                 ----------\n";

foreach $user (@users) {
   @lastlogon = map(/Last logon\s+(\S+\s\S+\s\S+|Never)\s+/, `net user $user`);
   write(REPORT);
   undef @lastlogon;
}
close(REPORT);

format REPORT =
@<<<<<<<<<<<<<<<<<<<<<<<<@<<<<<<<<<<<<<<<<<<<
$user, $lastlogon[0]
.