Product Name,Product Code,Company1,Company2,Company3
Test One,C001,Y,N,N
Test Two,C002,N,N,Y
Test Three,C003,Y,Y,N

##</code><code>##

{ 
Company1 => {C001 => Y, C002 => N, C003 => Y}, 
Company2 => {C001 => N, C002 => N, C003 => Y}, 
Company3 => {C001 => Y, C002 => Y, C003 => N}
}


##</code><code>##

use Text::CSV_XS;
my $csv = Text::CSV_XS->new();
open my $FH, "<", "test.csv";
while (<$FH>) {
$csv->parse($_);
my @fields = $csv->fields;