#!perl -T ## no critic (TidyCode)

use strict;
use warnings;
use charnames ':full';

our $VERSION = 0;

require Data::Dumper; # to visualize output only
require Locale::MO::File;

my $filename = '13_little_endian_utf-8.mo';

# The content of the "messages" array reference is first sorted and then written.
# The transferred "messages" array reference remains unchanged.
# A given file handle is used but not closed.
# This example shows you how to handle encoding and newline.
Locale::MO::File->new(
    filename => $filename,
    encoding => 'UTF-8', # encode from unicode chars to UTF-8 bytes
    newline  => "\r\n",  # change all newlines in messages to CRLF
    messages => [
        {
            msgid  => q{},
            msgstr => <<'EOT',
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Plural-Forms: nplurals=2; plural=n != 1;
EOT
        },
        {
            msgid  => "11\N{LATIN SMALL LETTER E WITH DIAERESIS}",
            msgstr => "12\N{LATIN SMALL LETTER U WITH DIAERESIS}",
        },
        {
            msgctxt => "21\N{LATIN SMALL LETTER A WITH DIAERESIS}",
            msgid   => "22\N{LATIN SMALL LETTER E WITH DIAERESIS}",
            msgstr  => "23\N{LATIN SMALL LETTER U WITH DIAERESIS}",
        },
        {
            msgid         => "31\N{LATIN SMALL LETTER E WITH DIAERESIS}",
            msgid_plural  => "32\N{LATIN SMALL LETTER O WITH DIAERESIS}",
            msgstr_plural => [
                "33\N{LATIN SMALL LETTER U WITH DIAERESIS}",
                "34\N{LATIN SMALL LETTER U WITH DIAERESIS}",
            ],
        },
        {
            msgctxt       => "41\N{LATIN SMALL LETTER A WITH DIAERESIS}",
            msgid         => "42\N{LATIN SMALL LETTER E WITH DIAERESIS}",
            msgid_plural  => "43\N{LATIN SMALL LETTER O WITH DIAERESIS}",
            msgstr_plural => [
                "44\N{LATIN SMALL LETTER U WITH DIAERESIS}",
                "45\N{LATIN SMALL LETTER U WITH DIAERESIS}",
            ],
        },
    ],
)->write_file();

my $messages_result = Locale::MO::File->new(
    filename => $filename,
    encoding => 'UTF-8', # decode from UTF-8 bytes to unicode chars
    newline  => "\n",    # change all newlines in messages to \n
)->read_file()->get_messages();

() = print Data::Dumper->new([$messages_result], [qw(messages_result)])->Indent(1)->Dump();

# $Id: 12_build_header.pl 513 2010-07-29 15:16:57Z steffenw $

__END__

Output:

$messages_result = [
  {
    'msgid' => '',
    'msgstr' => 'MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Plural-Forms: nplurals=2; plural=n != 1;
'
  },
  {
    'msgid' => "11\x{eb}",
    'msgstr' => "12\x{fc}"
  },
  {
    'msgctxt' => "21\x{e4}",
    'msgid' => "22\x{eb}",
    'msgstr' => "23\x{fc}"
  },
  {
    'msgid' => "31\x{eb}",
    'msgstr_plural' => [
      "33\x{fc}",
      "34\x{fc}"
    ],
    'msgid_plural' => "32\x{f6}"
  },
  {
    'msgctxt' => "41\x{e4}",
    'msgid' => "42\x{eb}",
    'msgstr_plural' => [
      "44\x{fc}",
      "45\x{fc}"
    ],
    'msgid_plural' => "43\x{f6}"
  }
];