My sample XML::SAX handler module. With this sample handler, current path and path nodes' name are available in "characters" sub.

MySAXHandler.pm

package MySAXHandler;
use base qw(XML::SAX::Base);

# --- SYNOPSYS ---
# use XML::SAX;
# use MySAXHandler;
# my $parser = XML::SAX::ParserFactory->parser(Handler => MySAXHandler->new);
# $parser->parse_uri("sample.xml");

sub start_document {
    my ($self, $doc) = @_;
    $self->{'nodes'} = [];
    $self->{'path'}  = '/';
    # process document start event
}

sub start_element {
    my ($self, $el) = @_;
    push(@{$self->{'nodes'}}, $el->{'LocalName'});
    $self->{'path'} = '/' . join('/', @{$self->{'nodes'}});
    # process element start event
}

sub characters {
    my ($self, $chars) = @_;
    # process characters event
    print $self->{'path'} . "\n";
    print $chars->{'Data'} . "\n\n";
}

sub end_element {
    my ($self) = @_;
    pop(@{$self->{'nodes'}});
    $self->{'path'} = '/' . join('/', @{$self->{'nodes'}});
    # process element end event
}

sub end_document {
    my ($self) = @_;
    # process document end event
}

1;