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  1. or download this
    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
  2. or download this
    { 
Company1 => {C001 => Y, C002 => N, C003 => Y}, 
...
Company3 => {C001 => Y, C002 => Y, C003 => N}
}
  3. or download this
    use Text::CSV_XS;
my $csv = Text::CSV_XS->new();
...
$csv->parse($_);
my @fields = $csv->fields;