Dividend policy

COMP places a strong emphasis on the regular transfer of funds to shareholders, considering it an important part of its financial strategy.

As the COMP 2025 Next Generation strategy is implemented, leading to improved financial performance and generating more cash, the company has steadily increased the size of transfers to its shareholders. In 2022, the total transfer value was £3.5 per share, rising to £6.52 per share in 2023, an increase of 85%. The total transfer value in 2023 was approximately PLN 33.9 million, in 2024 PLN 37.6 million (PLN 8.9 per share) and in 2025, PLN 45 million (PLN 10.9 per share—approximately PLN 2.18 per share after the stock split).

Currently, due to the management’s belief that the market value of the shares is undervalued, COMP is implementing the transfer of funds by buying back treasury shares, which are then cancelled. In 2026, the company intends to allocate an amount of PLN 70 million for the need to transfer to shareholders.

This way of redistributing capital has several benefits: a reduction in the number of shares outstanding leads to an increase in the value of the remaining shares, which is beneficial for shareholders. In addition, share buyback offers greater flexibility compared to dividend payments, allowing the company to adjust the size of the buyback to the current financial situation. Furthermore, the redemption of repurchased shares improves the company’s financial indicators, such as earnings per share (EPS), which can have a positive impact on investors’ perception of the company.

In summary, the COMP S.A. Capital Group, by consistently increasing the transfer to shareholders and implementing share buybacks, aims to maximise value for its shareholders while maintaining financial stability and strengthening its market position.