gistfile1.txt

<?php

$get_file= file_get_contents('C://xampp//htdocs/Resources/data.txt');
 //echo $get_file;
$_list = explode("\n", $get_file);
foreach ($_list as $key => $value) {
	$_list_temp = explode(";", $value);
	$_list_1[$_list_temp[0]] = $_list_temp[1];
	$_list_2[$_list_temp[1]][] = $_list_temp[0];
}

print_test($_list_1);
print_test($_list_2);


function print_test($_list){
    echo '<pre>';
    print_r($_list);
    echo '</pre>';
}
    
?>