I have found a report dated September 15th, 1937, by the RRS commander, who proposes a new TO&E for this coy. The old TO&E is reported as - real life, numbers:

225 all ranks, 72 flamethrowers, 10 light trucks, 3 Dovunque trucks

The report says this company is too large and unwieldy, with too little supporting fire apart from the flamethrowers themselves and not enough transport; in particular, not enough transport for resupplying the flammable liquid.

The proposed new TO&E is:

HQ & services plt: 31 all ranks,
2 FT plts, each: 62 all ranks, 18 flamethrowers
total motor pool: 20 light trucks.

The surplus men and flamethrowers would be handed over to other units (note that by February, 1938, the Frecce/Flechas have plenty of flamethrowers in their assault units).

The CD TO&Es I'd suggest are:

OLD TO&E:

Flamethrower company:
1 command flamethrower engineer stand, 3 flamethrower engineer stands, 2 light trucks, 1 med truck.

This would in all likelihood be available (although maybe it wasn't committed) for Guadalajara; it is in addition to 1 or 2 CV35 flame tankettes. Of course we can't be sure it was already this large and organized exactly like this.

NEW TO&E:

Flamethrower company:
1 command stand, 1 support stand, 2 flamethrower engineer stands, 3 light trucks, 1 flammable liquid resupply light truck

It's a pity the rules don't allow for resupplying the FTs! So it could be wiser to delete the 4th truck, or else a player will want to do that...

Source

Lucio Ceva and Andrea Curami, Army Historical Office, Lameccanizzazione dell'esercito fino al 1943, Vol. II.