In this code i am using cnt for finding the number of records.
0700-LOAD-UOM-FILE.
READ MPSF-item-FILE AT END
MOVE WSL-Y TO WSW-ITEM-FILE-SWT
MOVE WS-ITEM-TAB-CNT TO WS-UOM-ITEM-MAX
GO TO 0700-LOAD-UOM-FILE-EXIT.
ADD WSC-1 TO WS-ITEM-TAB-CNT.
IF WS-ITEM-TAB-CNT > WSC-100
MOVE WSE-ERROR-MSG TO USER-MSG-TEXT
ELSE
MOVE MPSR-OLDITEM TO WS-OLDITEM (WS-ITEM-TAB-CNT).
MOVE MPSR-NEWITEM TO WS-NEWITEM (WS-ITEM-TAB-CNT).
DISPLAY 'ITEM RECORD READ' WS-ITEM-TAB-CNT .
0700-LOAD-UOM-FILE-EXIT. EXIT.