There are many ways to do it... you could use a single regexp

$file =~ /^\s+spg-risk-\S+\s+.*? IN \d{8}\/\d\s*$/ms;
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That should match a "full line" Or as you said, use state...

my $last;
while(<IN>) {
  if(/^\s+(spg-risk\S+)/) {
    $items{$1} = $_;
    $last = $1;
  } elsif($last) {
    $items{$last} .= $_;
  } else {
    warn "Extended line found before any items found\n";
  }
}
[download]

Not tested, but should give you an idea.