grp = c("A","A","A","A","A","A","A")
value_1 =c(10,21,33,31,423,132,245)
value_2 = c(0,0,NA,1.5,1.75,1,NA)
value_3 = c(10,30,NA,1.0,1.3,1.4,50)
value_4 = c(0,0,NA,1.5,1.75,1,NA)
value_5 = c(1,1.25,0,1.5,0,NA,0)

lis = c('value_2','value_4','value_5')

df1 = df %>%
          mutate(lis = ifelse(names(df) >1,1,names(df)))

grp_1   value_1 value_2 value_3 value_4 value_5
A         10     0        10       0    1
A         21     0        30       0    1
A         33    NA       NA       NA    0
A         31    1        1         1    1
A        423    1        1         1    0
A         132   1        1         1    NA
A         245   NA      50        NA    0