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Fides Polonia Capital Management · Equity Research · June 2026

Portfolio Note · Turnaround Case · Warsaw Stock Exchange

PKP Cargo S.A.

Poland's Largest Rail Freight Operator — In Restructuring, Returning to Profit

WSE: PKP Warsaw Stock Exchange Rail Freight · Logistics State-Backed · PKP S.A. 33%

Hypothesis: Watching Closely — Distressed-to-Recovering · Not a Recommendation

Investment Research Disclosure

This report is produced by Fides Polonia Capital Management for informational and educational purposes only. It does not constitute investment advice, a recommendation to buy or sell any security, or a solicitation of any kind. PKP Cargo S.A. (WSE: PKP) is a publicly listed company. Fides Polonia Capital Management may hold or consider holding positions in securities mentioned. Always conduct independent due diligence and consult a qualified, regulated financial adviser before making any investment decision. Past performance does not indicate future results.

PLN 68 → PLN 11
IPO Price → Current (−84% from ATH PLN 94.74)
ATL PLN 8.37 · March 2020 · 23% below current
EUR 9.1M
Full-Year 2025 Net Profit · Most Recent Earnings
vs EUR −562M in 2024 · reported 29 April 2026
5x
Forward P/E vs 13x Sector Average
PLN 19.40 analyst target · +73% upside
27.9%
Current Market Share (vs 48.6% at IPO 2013)
Lost share in a market that hit decade high 62.5bn tkm in 2022

I. Company Overview

PKP Cargo S.A. is the largest rail freight operator in Poland and the second largest in the European Union. It was spun off from Polskie Koleje Państwowe (PKP) — the Polish state railways — in 2001 and listed on the Warsaw Stock Exchange on 30 October 2013, becoming the first publicly listed rail freight operator in European history. Its largest shareholder remains PKP S.A. with a 33.01% stake. PKP Cargo does not have bankruptcy capacity as it is an entity established by law — it cannot be wound up or liquidated in the conventional sense, a specific legal feature of its corporate structure that is material to any investment analysis.

The company operates across Poland and holds rail freight licences in nine EU countries: Germany, Czech Republic, Slovakia, Austria, Belgium, the Netherlands, Hungary, Lithuania, and Poland. It owns more than 1,500 locomotives and 53,000 wagons, making it the largest rolling stock operator among freight rail operators in Poland. It runs 25 transshipment terminals at key logistics locations and operates two specialised centres at Małaszewicze (Belarus border) and Medyka-Żurawica (Ukraine border) — strategic positions given Poland's role as the transit corridor between Western Europe and the east.

MetricFigure
ListedWSE: PKP · Warsaw Stock Exchange · 30 October 2013
IPO PricePLN 68 · first session close PLN 81.16 (+19.4%)
All-Time HighPLN 94.74 · 6 February 2014
All-Time LowPLN 8.37 · 16 March 2020 (COVID crash)
Current Price~PLN 11 · June 2026
Market Cap~PLN 495–710M (depending on price)
PKP S.A. Stake33.01% — Polish state railways, controlling shareholder
Employees~13,000 (post restructuring from 18,400 peak)
Rolling Stock1,500+ locomotives · 53,000+ wagons
Terminals25 transshipment terminals across Poland
EU Licences9 countries: PL, DE, CZ, SK, AT, BE, NL, HU, LT
DividendNone currently · not expected near term
Forward P/E~5x vs 13x European transport sector average
Analyst TargetPLN 19.40 · Strong Buy · +73% upside (June 2026)

II. How It Fell — The Coal Trap and the Decade of Mismanagement

Coal was 39% of PKP Cargo's transport performance at IPO. Rather than diversifying as Poland's energy transition accelerated, successive managements — largely appointed on political rather than meritocratic grounds — continued to invest in coal wagons and coal-focused infrastructure. By 2024, 75% of the wagon fleet was configured for coal while coal represented only 30% of actual transport volume. The fleet was built for a market that had structurally shrunk.

The market grew. PKP Cargo shrank within it. The most important insight from official UTK data: Poland's total rail freight hit a decade high of 62.5 billion tonne-kilometres in 2022 — yet PKP Cargo's market share fell from 48.6% at IPO to 27.9% by late 2024. Poland's GDP grew at 4.6% CAGR from 2013 to 2023. PKP Cargo revenues grew at 1.5% annually over the same period. This is the signature of mismanagement in a growing market, not structural industry decline.

The 2024 Crisis

Full-year 2024 net loss: EUR 562 million. Revenue down 18.8% to EUR 1.04 billion. EBITDA collapsed from EUR 252 million in 2023 to EUR 70 million. EUR 490 million of write-downs — mostly on coal wagons — made the reported loss extraordinary. The company entered formal Polish restructuring proceedings. 3,665 employees were let go (18.4% of the workforce). The auditor withheld its opinion on the 2024 report pending the restructuring plan. Shares fell to near historic lows.

III. The Recovery — What Has Actually Changed

New Management

The new Polish government (Civic Coalition, December 2023) replaced politically-appointed management with genuinely qualified operators. CEO Agnieszka Wasilewska-Semail — appointed from a background in Polish and Belgian banking plus direct experience leading an industrial company through restructuring — is the most credentialed PKP Cargo chief executive in over a decade. The interim management board that preceded her formal appointment moved immediately on cost reduction and CAPEX cuts.

Financial Turnaround — Quarterly Progression

PeriodNet ResultRevenue YoYNote
2024 Full Year−EUR 562M−18.8%EUR 490M asset write-downs · coal wagon impairment
Q1 2025−PLN 48.6M−21%Loss narrowed 59% vs Q1 2024
Q2 2025+PLN 30.7M−20%Return to profitability · vs −PLN 335M in Q2 2024
Q3 2025+PLN 7.5M−12%EPS PLN 0.17 · profitable
2025 Full Year+EUR 9.1MRecoveringGroup EBIT EUR 40.0M · SA standalone EBIT PLN 260.8M · reported 29 April 2026

The return to full-year profitability in 2025 — just twelve months after the EUR 562 million loss — is a genuine turnaround marker, not a statistical artefact. Revenue is still contracting year on year (this remains a cost-led recovery, not yet a volume recovery), but the direction of travel is unambiguous.

Operational Recovery Levers

Forty new customers gained in the past year through deliberate commercial outreach. New transport corridors established leveraging the group's nine-country EU licence network. Asset disposals under way: a 9.3% stake in Euroterminal Sławków and a 50% stake in Transshipment Terminals Sławków-Medyka (TPSM) are being sold to improve the balance sheet. German market revenues — the one international market that grew +29.1% in 2024 — are being prioritised for volume recovery in 2026.

IV. Official Traffic Data — UTK and Eurostat

Two official sources provide authoritative annual traffic records: the UTK (Office of Rail Transport) annual market report published each spring (utk.gov.pl) and Eurostat railway freight statistics (ec.europa.eu/eurostat). PKP Cargo's own quarterly WSE filings contain the most granular carrier-level tonne-kilometre data.

YearPoland Total Rail (bn tkm)PKP Cargo ContextShare Price (PLN)
2013 (IPO)~5459.2% market share · 30.1bn tkm68 → 81
2014 (ATH)~55Dominant · PLN 94.74 peak94.74
2020 (ATL)~56COVID year · share eroding8.37 low
2022 (decade high)62.5Market RECORD · PKP Cargo losing share throughout~30–40
202361.6 (−1.4%)231.7M tonnes · 2nd highest tkm in decade~25–35
2024~57 (Eurostat: Poland 2nd in EU)PKP Cargo −18.8% revenue · 27.9% share · restructuring10–18
2025Recovery expectedEUR 9.1M net profit · cost-led recovery~11

V. The Investment Case and Key Risks

The Bull Case

Forward P/E of approximately 5x against a European transportation sector average of 13x. Analyst 12-month price target of PLN 19.40 — 73% upside from current levels, rated Strong Buy. Revenue forecast to grow 11% per annum over the next three years. European rail freight market projected to grow 4.5% CAGR to 2028. Poland's infrastructure expansion (CPK railway network, Via Baltica, Via Carpatia, EU TEN-T funds) will generate substantial new freight volumes from construction materials, intermodal, and industrial goods. A company that cannot go bankrupt, backed by the Polish state, holding nine EU licences and 25 terminals, priced as if the crisis has not passed.

The Bear Case and Key Risks

The all-time low is PLN 8.37 — only 23% below current prices. Set during the COVID crash on 16 March 2020. This is not a theoretical floor. Revenue is still falling year on year despite the cost-led profit recovery. PLN 2.85 billion in debt with PLN 142M+ annual interest expense. Coal volumes will structurally decline regardless of operational execution. Political risk: future governments could reinstate patronage appointments. Restructuring proceedings create ongoing legal and balance sheet uncertainty. This is a distressed-to-recovering enterprise — not a risk-free investment.
Fides Polonia Capital Management · Portfolio Note · PKP Cargo WSE: PKP · June 2026

The Collapse Was Real. So Is the Recovery. The Market Has Not Yet Noticed.

PKP Cargo lost nearly two decades of competitive advantage through political appointments and coal overexposure. It then absorbed a EUR 562 million loss in 2024 and returned to EUR 9.1 million net profit in 2025 — the most recent annual result, published April 2026. Its market share fell from 48.6% to 27.9% while the Polish rail freight market hit decade highs. That is mismanagement, not structural decline. New management. Leaner cost base. Forty new customers. Nine EU licences. 25 terminals. A state backer that cannot let it liquidate. Trading at 5x forward earnings versus 13x for the sector. The gap between what the numbers now show and what the share price implies is where the value investor's attention belongs.

Sources: Wikipedia PKP Cargo · TradingView · Investing.com · East Value Research (September 2025) · Railmarket.com (June 2025, April 2026) · Simply Wall St · RailFreight.com (April 2026) · Stockopedia · UTK Annual Report 2023 · Eurostat Railway Freight Statistics 2024 · Fides Polonia Capital Management · June 2026

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