It forms with perforating folliculitis, Kyrle's disease, and serpiginous perforating elastosis, which is a group of perforating dermatosis.
[ncbi.nlm.nih.gov]
[…] systemic disorders like diabetes mellitus, renal failure, hyperparathyroidism, liver diseases, neurodermatitis, Immunoglobin A nephropathy, periampullary carcinoma with jaundice
[e-ijd.org]
pilaris and various folliculitides. [4] Keratosis pilaris does show dilated follicular infundibula, but perforation is absent.
[ijdpdd.com]