Team, please what perl utility command can I use to list out all files not contained on a small set from a bigger set?

Question

I have 2 listings. List A is a bigger one which contains everything. Then, I have a smaller list, B, which is an extract from List A. I need a guide on how I can write a perl script that can list all contents of List A not contained in List B.

I have written a script using the 'compare' utility but I discovered that the compare utility was not installed on the Linux system. And, the Linux system has no internet access.As a result, what can I do?