COMECO S.A. is a Poland-based commercial enterprise historically engaged in the distribution and trading of agricultural supplies, horticultural media, and biomass fuels. The company's product and service portfolio includes specialized peat and peat substrates for professional agricultural and horticultural cultivators under the Botanica Professional brand; universal soils, potting substrates, and gardening mixtures for retail consumers and hobbyist gardeners under the Polbalt brand; organic and mineral fertilizers; biomass energy products, including processed heating wood pellets distributed under the Polpellets brand; and gardening equipment, tools, and related accessories. The company primarily targets commercial growers, garden retail networks, and residential consumers across Poland and Central Europe. Founded in 2011, COMECO S.A. is headquartered in Płock, Poland, with its equity, including Class D shares, listed on the NewConnect alternative trading system of the Warsaw Stock Exchange under the ticker GPW:CMC. In recent corporate developments, the company has ceased active operational trading and initiated formal judicial restructuring proceedings with the District Court in Płock to reorganize its liabilities and balance sheet. Additionally, following temporary regulatory trading suspensions, trading of the company's shares on the Warsaw Stock Exchange's NewConnect market was officially resumed in June 2026 as the organization continues to navigate court arrangement procedures and asset stabilization measures.