use 5.010;
use strict;
use warnings;
use utf8;

use XML::LibXML;

my $source_file = 'C:\Users\User\Files\perl\data\example\example.xml';
my $dom = XML::LibXML->load_xml(location => $source_file);

foreach my $part ($dom->findnodes('/products/product')) {
my $sku = $part->findnodes('sku');
my $download_item_name;
my $download_item_name_url;

foreach my $downloads($part->findnodes('downloads')){
    foreach my $download_group($downloads->findnodes('group')){
      foreach my $downloads_group_items($download_group->findnodes('group_items')){
        foreach my $download_item($downloads_group_items->findnodes('item')){
          $download_item_name = $download_item->findnodes('name');
          $download_item_name_url = $download_item->findnodes('url');
          print $sku . " -> " . "->" . $download_item_name . "->" . $download_item_name_url . "\n";

        }
      }
    }
  }
}

##</code><code>##

<products>
  <product>
    <sku>00123</sku>
    <downloads>
        <group>
            <group_items>
                <item>
                  <name>File 1</name>
                  <url>www.site.com/path/to/file/file.pdf</url>
                </item>
                <item>
                  <name>File 2</name>
                  <url>www.site.com/path/to/file/file.pdf</url>
                </item>
              </group_items>
        </group>
      </downloads>
    </product>
    <product>
      <sku>00124</sku>
      <downloads>
          <group>
              <group_items>
                  <item>
                    <name>File 1</name>
                    <url>www.site.com/path/to/file/file.pdf</url>
                  </item>
                  <item>
                    <name>File 6</name>
                    <url>www.site.com/path/to/file/file.pdf</url>
                  </item>
                </group_items>
          </group>
        </downloads>
      </product>
      <product>
        <sku>00125</sku>
        <downloads>
            <group>
                <group_items>
                    <item>
                      <name>File 7</name>
                      <url>www.site.com/path/to/file/file.pdf</url>
                    </item>
                    <item>
                      <name>File 2</name>
                      <url>www.site.com/path/to/file/file.pdf</url>
                    </item>
                  </group_items>
            </group>
          </downloads>
        </product>
</products>