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

my @array = qw/
comp1-cmd1-test1
comp1-cmd1-test2
comp1-cmd2-test1
comp2-cmd1-test1
comp2-cmd1-test2
comp3-cmd1-test1/;

my $hash = {};
for my $element (@array) {
    my @stuffs = split /-/, $element;
    insert($hash, \@stuffs);
}

print Dumper($hash);

sub insert {
	my ($hash, $stuffs) = @_;
	my $first_element = shift @$stuffs;
	$hash->{$first_element} = {} if (!defined($hash->{$first_element}));
	insert($hash->{$first_element}, $stuffs) if (@$stuffs);
}