UNIX for Advanced & Expert Users

Item,EB,SB,SD,TP,GR
LP,Y,N,N,N,Y
GC,Y,N,N,N,N
CO,N,Y,Y,Y,Y
PS,Y,N,N,Y,Y

EB-/'LP/',/'GC/',/'PS/'
SB-/'CO/'
SD-/'CO/'
TP-/'CO/',/'PS/'
GR-LP,CO,PS

$ cat file
Item,EB,SB,SD,TP,GR
LP,Y,N,N,N,Y
GC,Y,N,N,N,N
CO,N,Y,Y,Y,Y
PS,Y,N,N,Y,Y

awk -F, '      {
 		for(i=2;i<=NF;i++)  
		{ 
		if(FNR==1){
				H[i]=$i
			  }
		else
			  {
				if(tolower($i)=="y")
					D[i]=(i in D)?D[i]","q"/"$1"/"q:q"/"$1"/"q
			  }
		}
	       }
	    END{
		for(i=2;i<=NF;i++)
		{
                        # I assume you want to remove single quotes and slashes for last line 
			if(i==NF){
				   gsub("\x27|/",x,D[i])
				 }
			print H[i]"-"D[i]
		}
	       }
          ' q="'" file

EB-'/LP/','/GC/','/PS/'
SB-'/CO/'
SD-'/CO/'
TP-'/CO/','/PS/'
GR-LP,CO,PS

awk -vq="'" 'BEGIN {FS = OFS = ","}
  NR == 1 {
    for(i = 2; i <= NF; i++)
      {N[i] = $i};
    n = NF;
    next}
  {for(i = 2; i <= NF; i++)
    {if($i == "Y")
      {C[i] = (C[i] == "") ? ("/" q $1 "/" q) : ( C[i] OFS "/" q $1 "/" q)}}}
  END {for(i = 2; i <= n; i++)
    {print N[i] "-" C[i]}}' file