Workforce & labour

Compass Group Luxembourg: labour is the largest cost line (47.2% of revenue in the selected period).

WF1Headcount

0.5%

2,352

88 open positions

WF2FTE

4.0%

1,806

Part-time ratio 52%

WF3Labour cost

6.4%

EUR 89.4M

vs previous period

WF4Labour % of revenue

0.4 pt

47.2%

Last year 46.8%

WF5Labour cost per hour

2.2%

EUR 24.31

incl. social charges

WF6Revenue per FTE

1.4%

EUR 104.9K

annualised

WF7Overtime %

0.1 pt

3.0%

104,623 overtime hours

WF8Sickness / absence %

0.6 pt

6.7%

246,008 sick hours

WF9Turnover (annualised)

0.4 pt

23.7%

~557 leavers in period

WF10Open positions

Time to hire ~31 days (indicative)

WF11Temp / agency share

7.0%

241,084 agency hours, cost in Subcontracting

WF12Labour cost trend

Actual vs budget, per week

Source: SAP S/4HANA · Journal entry items · GLAccount (payroll GLs, mapping with Compass [?]), PostingDate, AmountInTransactionCurrency; budget = plan version

WF13Labour % of revenue trend

Actual vs budget, labour cost / revenue

Source: SAP S/4HANA · GLAccount (payroll and revenue GLs, mapping with Compass [?]), PostingDate · formula labour / revenue

WF14Scheduled vs actual hours

Total variance +1.2%: Hours slightly above roster

Division	Variance	Status
Eurest	+1.2%	Slightly over
InnoClean	+1.0%	Slightly over
Camille	+1.2%	Slightly over
Vending	+3.3%	Over schedule

Source: Quinyx · TimePunch · hours, scheduleId, restId, shiftCategoryName · Shift beginDateTime/endDateTime [?]; variance = (actual - scheduled) / scheduled; scheduled hours are a demo model

WF15Overtime per site (top 15)

Overtime % of hours worked

Offices Diekirch

Patient and staff catering Ettelbruck

Restaurant Kirchberg Nord

Machine park public sites

Cantine Ettelbruck

Canteen Walferdange

Care home Grevenmacher

Offices Strassen

Restaurant Cloche d'Or

Kantine Grevenmacher

Campus Belval

Offices and data centre Leudelange

Restaurant Leudelange

Maison relais Differdange

Medical centre Esch

4.9%

4.8%

4.7%

4.3%

4.2%

4.1%

4.0%

Source: Quinyx · TimePunch · hours, shiftCategoryName Overtime [?], restId; site split is a demo model, total ties to anchor

WF16Absence

Sickness % of hours paid, seasonal pattern (school holidays, winter flu)

Source: SuccessFactors · EmployeeTime · userId, startDate, endDate, timeType [?], quantityInDays · sick timeType code is customer specific [?]

WF17Absence duration and divisions

Causes are not available in the source fields, so sick hours are split by duration (demo split)

Division	Sickness %	Previous	Sick hours
Eurest	5.8%	5.4%	108,906
InnoClean	7.7%	7.1%	115,562
Camille	7.2%	6.6%	19,148
Vending	6.0%	5.5%	2,392

Source: SuccessFactors · EmployeeTime · quantityInDays, timeType [?]; duration split derived (demo)

WF18Headcount movements

Hires, leavers and net change per month (closed months)

Month	Hires	Leavers	Net	Headcount
Sep 2026	123	59	+64	2,352
Aug 2026	3	59	-56	2,288
Jul 2026	38	53	-15	2,344
Jun 2026	104	46	+58	2,359
May 2026	4	44	-40	2,301
Apr 2026	26	46	-20	2,341
Mar 2026	52	44	+8	2,361
Feb 2026	48	41	+7	2,353
Jan 2026	66	44	+22	2,346
Dec 2025	15	39	-24	2,324
Nov 2025	24	41	-17	2,348
Oct 2025	56	41	+15	2,365

Source: SuccessFactors · EmpJob · event [?], eventReason [?] (HIRE, TERM), startDate · EmpEmployment endDate; net from anchor headcount, split is a demo model

WF19Contract type mix and part-time ratio

Part-time ratio 52% (derived from FTE / headcount)

CDI (permanent)86.1%
CDD (fixed term)8.9%
Student5.1%

Eurest part-time 44%InnoClean part-time 48%Camille part-time 50%Vending part-time 44%

Source: SuccessFactors · EmpJob · employmentType / contractType [?], fte, standardHours; own staff only (agency not in EmpJob [?]); mix is a demo assumption

WF20Productivity

Meals from Eurest covers; m2 uses a demo assumption of EUR 0.62 revenue per m2 cleaned

Eurest: meals per labour hour (covers)

7.1 now, target 7.5

InnoClean: m2 per hour (demo)

66 now, target 70

Source: Eurest covers (Simphony [?]) / Quinyx TimePunch hours; meals per hour = covers / hours worked; m2 per hour = revenue / EUR 0.62 / hours worked (demo)

WF21Luxembourg wage indexation

Automatic index tranche, applied to all wages

Index tranche of 2.5% (1 Oct 2025, sample): about EUR 2.2M per year labour cost

On EUR 89.4M labour cost over the last 12 months this is 1.2% of revenue and 21% of EBITDA for Group. Each further 1% of indexation adds roughly EUR 872.6K per year (assumption). Contracts with an indexation clause recover this only with a lag, so margin dips between the tranche and the next price adjustment. The timing of the next tranche follows the STATEC consumer price index and is not forecast here [?].

Source: SuccessFactors · EmpJob · fte, standardHours / SAP S/4HANA GLAccount (payroll GLs, mapping with Compass [?]); index tranche from the sample anchor (finance.ts WAGE_STEP)

WF22Sites with highest labour % vs target

Target labour % is the level that delivers the contract margin target (labour % + margin target - actual margin)

Site	Division	Labour %	Target %	Gap	Labour cost	Status
Executive Dining Kirchberg	Eurest	38.5%	37.5%	+1.0 pt	EUR 670.3K	Above target
Micro markets campuses	Vending	19.4%	18.4%	+1.0 pt	EUR 217.3K	Above target
Restaurant Contern	Eurest	40.2%	39.4%	+0.8 pt	EUR 1.1M	Slightly above
Offices Bertrange	InnoClean	54.0%	53.3%	+0.8 pt	EUR 769.9K	Slightly above
Kantine Grevenmacher	Eurest	46.1%	46.0%	+0.1 pt	EUR 597.6K	Slightly above
Cantine Ettelbruck	Eurest	48.0%	47.9%	+0.1 pt	EUR 830.1K	Slightly above
Cantine Wiltz	Eurest	49.2%	49.1%	+0.1 pt	EUR 425.1K	Slightly above
Canteen Walferdange	Eurest	45.9%	45.8%	+0.1 pt	EUR 1.3M	Slightly above
Offices and data centre Leudelange	InnoClean	57.1%	57.0%	+0.0 pt	EUR 2.5M	Slightly above
Campus Belval	InnoClean	56.3%	56.3%	+0.0 pt	EUR 1.4M	Slightly above
Cantine Esch	Eurest	46.4%	46.3%	+0.0 pt	EUR 667.4K	Slightly above
Offices Luxembourg HQ	InnoClean	56.5%	56.5%	+0.0 pt	EUR 1.2M	Slightly above
Restaurant Alpenhof	Eurest	41.0%	41.0%	+0.0 pt	EUR 989.2K	Slightly above
Medical centre Esch	InnoClean	57.7%	57.7%	+0.0 pt	EUR 1.1M	Slightly above
Cantine Mamer	Eurest	46.0%	45.9%	+0.0 pt	EUR 463.9K	Slightly above

Source: SAP S/4HANA · CostCenter, GLAccount (payroll GLs, mapping with Compass [?]) · Quinyx TimePunch costCentre; marginTarget from contract master [?]

Demo with sample data. Not company figures.