use warnings;
use strict;
use Data::Dumper;

my %hoh;
while(<DATA>) {
    chomp( my @fields = split /-/, $_ );
    push @{ $hoh{$fields[0]}->{$fields[1]} }, $fields[2]
}

print Dumper \%hoh;

__DATA__
comp1-cmd1-test1
comp1-cmd1-test2
comp1-cmd2-test1
comp2-cmd1-test1
comp2-cmd1-test2
comp3-cmd1-test1