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So there's a lot of reference to Guilliman reforming the Codex with the Indomitus Crusade, adding Lieutenants and additional squads to companies to allow for Primaris reinforcement.

But what are the exact changes? I'm very fond of accurately representing company forces on the tabletop and can't seem to find the exact specification for Primaris chapter companies. Do Lieutenants have their own command squads? How many squads are in each company? How many marines can be in each squad (e.g. for Inceptors and Aggressors that are fielded in multiples of three)?

Basically what's the current equivalent to the old organisation of: six Tactical, four Assault and four Devastator squads with a Captain, Chaplain, Librarian and Command Squad. Any thoughts or contributions are greatly appreciated. Cheers.

The codex astartes has always been looser than that. Several years ago GW published excerpts that said, in a truly codex chapter, "Battle Companies comprise a mix of squad designations, usually six Tactical Squads, two Assault Squads and two Devastator Squads. This can vary however and some Chapters may organise include more or less Assault and Devastator Squads but never more than the number of Tactical Squads in the Company." That's the theory, you have to have more battle line squads than other squads.

Then in practice, in the Ultramarines' second company they have thrown in an extra Fast Attack inceptor squad beyond the two assault squads, but on the other hand one of the devastator squads has been replaced by five hellblasters. They have maintained a ratio of battle lines squads to other squads.

So they don't seem to do it by number of marines they do it by ratio of combat effective units. I think it's just as true now that there is a split in vehicles, since the squads are administrative somewhat and can usually be broken up for other assignments, like bike squads.

They all have a use. For example you say every company has a librarian, but they definitely don't; beyond fluff it was even in the rules for sixth and seventh edition battle company formations. Every hundred marines need to be taken care of by a chaplain and an apothecary who gives them their shots every week. Over a twenty year period that a a marine is a in a company, there needs to one person responsible for maintaining their discipline and health, tracking the condition over a long term and intervening. So just as basic condition for having marines, you need those two officers to maintain readiness. A librarian is an advisor, you don't need long term one per x number of marines you need them per deployment.

So the codex has these functional rules. You need a ratio of units and you need certain personnel per x number of bodies. The conventional battle company has been a really lazy meme for twenty years.

Does a full strength Primaris Company have 20 squads to make ~100 marines? Or could a full strength primaries company could be as small as 45 (5x5 and 5x4) battle brothers.

Marine companies can be up to twenty squads, so assuming roughly the same proportions as the old companies it would be between 6-12 battle line squads, 2-4 fire support squads, 2-4 close support squads.

So I'd picture the average as something like:
x6 10 man Intercessor squads
x1 10 man Reiver squad
x1 6 man Inceptor squad
x1 3 man Inceptor squad
x1 10 man Hellblaster squad
x1 6 man Aggressor squad
x1 3 man Aggressor squad

Plus your two lieutenants that's a square hundred.
It's a pretty flexible system regardless.