for my $i (0..1) {
  print "<tr>\n";
  for my $j (0..2) {
    print qq {    <td width="30"><div align="center">$result[$i*3+$j]</div></td>\n};
  }
  print "</tr>\n";
}

print "<tr>\n";
my $count = 0;
while ( my ($id,$name) = $sth -> fetchrow_array) {
  if ( $count > 0 && $count % 3 == 0 ) {
    print"</tr>\n<tr>\n";
  }
  print qq {  <td width="30"><div align="center">$name</div></td>\n};
  $count++;
}
print "</tr>\n";