foreach ($arr as $key => $value) {
    <select class="active" name="active">
       <option><?=$value['active']?></option>
       <option class="sec_act"></option>
    </select>
   }

$('.active').each(function(){

    if($(this).val() == 'active'){
    $(this).closest('.sec_act').html('noactive');
       }else{
    $(this).closest('.sec_act').html('active');
        }
            });

$('.active option:first-child').each(function (index, option) {
    if ($(option).val() == 'active')
        $(option).closest('select.active').find('option.sec_act').text('noactive')
    else
        $(option).closest('select.active').find('option.sec_act').text('active')
})