use v5.14;
use warnings;
use autodie;
use Text::CSV_XS;
use Data::Peek;

my $csv = Text::CSV_XS->new ({ binary => 1, auto_diag => 1 });

my $hdr = $csv->getline (*DATA);
$csv->column_names ($hdr);

my ($pn, $pc, @comp) = @$hdr;
my %comp = map { $_ => {} } @comp;

while (my $row = $csv->getline_hr (*DATA)) {
    my $p = $row->{$pc};
    $comp{$_}{$p} = $row->{$_} for @comp;
    }

DDumper \%comp;
__END__
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

=>

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