Executive overview

Compass Group Luxembourg · last 12 months to 4 Oct 2026 · EUR excl. VAT · fiscal year Oct-Sep

EX1Revenue

EUR 189.4M

vs previous periodUp5.5%
vs last yearUp5.5%

SUM revenue GL 70xxxxxx

EX2Gross margin %

14.1%

vs previous periodDown0.4 pt
vs last yearDown0.4 pt

(revenue - direct cost) / revenue

EX3EBITDA

EUR 10.3M

vs previous periodUp1.5%
vs last yearUp1.5%

gross margin - overhead

EX4EBITDA %

5.4%

vs previous periodDown0.2 pt
vs last yearDown0.2 pt

EBITDA / revenue

EX5Labour cost %

47.2%

vs previous periodUp0.4 pt
vs last yearUp0.4 pt

Staff costs / revenue (largest cost line)

EX6Food cost % (Eurest)

31.8%

vs previous periodUp0.3 pt
vs last yearUp0.3 pt

Eurest only; group mixes in cleaning and vending. See /food

EX7DSO (days)

59.0

vs last month-endUp1.8 d
vs last yearUp1.8 d

Open AR / revenue 12M x 365; vs nearest month-end

EX8Open AR (cash indication)

EUR 30.6M

vs last month-endUp9.0%
vs last yearUp9.0%

Overdue 30.4%; lower is better for cash

EX9Headcount

2,352

vs previous periodDown0.5%
vs last yearDown0.5%

Active employees at period end

EX10FTE (direct labour)

1,806

vs previous periodUp4.0%
vs last yearUp4.1%

Paid hours / standard hours; HQ added for group

EX11Sickness %

6.7%

vs previous periodUp0.6 pt
vs last yearUp0.6 pt

Sick hours / paid hours; alert above 7%

Source: SAP S/4HANA · A_JournalEntryItemBasic GLAccount, ProfitCenter, AmountInCompanyCodeCurrency, PostingDate; A_OperationalAcctgDocItemCube NetDueDate, ClearingDate · SuccessFactors EmpJob (headcount), EmployeeTime timeType [?] · Quinyx TimePunch.hours

EX12Revenue trend

Weekly revenue vs previous period (EUR k)

Source: SAP S/4HANA · A_JournalEntryItemBasic · GLAccount 70100000-70999999, AmountInCompanyCodeCurrency, PostingDate

EX13EBITDA trend

Weekly EBITDA vs previous period (EUR k)

Source: SAP S/4HANA · A_JournalEntryItemBasic · GLAccount (class 60-62 costs, 70xxxxxx revenue), ProfitCenter, PostingDate · EBITDA = revenue - costs - overhead

EX14FY2026 actual vs budget vs forecast

Fiscal year Oct 2025 to Sep 2026 (closed on 30 Sep 2026, so YTD through September equals the full year)

Full yearActualBudgetVar.Status
Revenue (k)190,000190,482-482Unfavourable
Gross margin (k)26,80028,255-1,455Unfavourable
Gross margin %14.1%14.8%-0.7 ptUnfavourable
EBITDA (k)10,35711,689-1,332Unfavourable
EBITDA %5.5%6.1%-0.7 ptUnfavourable

EBITDA per month, EUR M (actual vs budget in gray)

Source: SAP S/4HANA · A_JournalEntryItemBasic ledger 0L actuals (FiscalYear 2026, FiscalPeriod 001-012) · budget and forecast: planning data / plan version [?] (SAC export)

EX15Division comparison

last 12 months; click a column header to sort

Division
Eurest109.715.1%8.5% (-0.3 pt LY)
InnoClean56.811.7%5.7% (+0.1 pt LY)
Camille17.112.9%5.6% (-0.9 pt LY)
Vending5.722.3%13.3% (-0.4 pt LY)
Group (incl. HQ)189.414.1%5.4% (-0.2 pt LY)

Source: SAP S/4HANA · A_JournalEntryItemBasic Segment, ProfitCenter, GLAccount, AmountInCompanyCodeCurrency; A_OperationalAcctgDocItemCube NetDueDate, ClearingDate · SuccessFactors EmpJob

EX16Top risks and opportunities

Generated from contracts, receivables, workforce and pipeline data

7 contracts at risk (EUR 23.7M annual value)

12M gross margin more than 1.2 pt below target. Largest gap: Moselle Industrial Group, Kantine Wasserbillig at -2.0 pt vs target.

Open contracts
5 renewals within 90 days (EUR 23.1M annual value)

Next: European Treaty Secretariat in 89 days; Clinique du Parc Privee in 89 days.

Open contracts
DSO 59.0 days, stable or improving

Change over 3 months: -0.4 days. Overdue 30.4% of open AR.

Sickness 6.7%, below the 7% threshold

Above 7%: InnoClean 7.7%, Camille 7.2%.

Pipeline EUR 20.1M weighted (14 open opportunities)

Win rate (new business) 50%, renewals 0% over 12 months; renewals at stake EUR 17.7M.

Open contracts
2 contracts more than 1 pt above margin target

Candidates for price discipline and reference cases in renewals.

Open contracts

Source: SAP S/4HANA A_SalesContract [?], A_OperationalAcctgDocItemCube NetDueDate · Salesforce Opportunity StageName, Amount, CloseDate · SuccessFactors EmployeeTime

EX17Contracts furthest below margin target

Top 5 by gross margin vs target · last 12 months

All contracts
ContractGM %vs target
Maison Relais BambiniMaison relais Junglinster10.4%-4.6 pt below
Moselle Industrial GroupKantine Wasserbillig13.0%-2.0 pt below
Clinique du Parc PriveeClinic Luxembourg9.0%-2.0 pt below
Clinique du Parc PriveePatient catering Luxembourg11.3%-1.7 pt below
Kannerparadais asblCreche Kayl11.3%-1.7 pt below

Short ranges are noisy (school holidays dilute margins); use 90D or 12M for decisions.

Source: SAP S/4HANA · A_SalesContract [?], ProfitCenter, WBSElement [?], AmountInCompanyCodeCurrency · target margin from contract master [?]

EX18Pipeline summary

Open opportunities, weighted by probability (EUR k)

Open pipeline

Open

EUR 40.3M

Weighted

EUR 20.1M

Win rate new business 12M

50%

Win rate renewals 12M

0%

Renewals at stake

EUR 17.7M

Proposal/Price Quote (5)

Negotiation/Review (4)

Qualification (2)

Prospecting (3)

9,300k

9,300k

1,000k

530k

Won 12M EUR 1.4M · lost 12M EUR 5.1M · 14 open

Source: Salesforce · Opportunity · StageName, Amount, Probability, ExpectedRevenue, CloseDate, Type, Division__c

EX19CFO notes

Automatically generated from the figures above

  • 1.Group revenue is EUR 189.4M for the period, up 5.5% on the previous period and up 5.5% on last year.
  • 2.EBITDA margin is 5.4%; the FY2026 full-year budget margin is 6.1%, so the period is 0.7 pt below budget.
  • 3.Labour is 47.2% of revenue, up 0.4 pt vs last year; the 2.5% wage index tranche of October 2025 is a likely driver [assumption].
  • 4.Vending leads on EBITDA margin (13.3%); Camille trails at 5.6%.
  • 5.DSO is 59.0 days with EUR 30.6M open AR; 30.4% is overdue and EUR 1.7M is not yet invoiced.

Source: derived from EX1-EX18 · formulas in the hints of each KPI card

Demo with sample data. Not company figures.