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Performance Highlights\n- Total Revenue: $950K (5.0% below budget)\n- EBITDA: $90K (40.0% below budget)\n- Key Driver: Operating expenses 12% over budget\n\n? Top 5 Unfavorable Variances:\n1. EBITDA: $(60K) \u002F -40.0%\n2. Revenue: $(50K) \u002F -5.0%\n3. Operating Expenses: $30K \u002F 12.0%\n4. Gross Profit: $(30K) \u002F -7.5%\n5. Marketing: $25K \u002F 25.0%\n\n✅ Top 5 Favorable Variances:\n1. COGS: $(20K) \u002F -3.3%\n2. Rent: $(5K) \u002F -10.0%\n3. Utilities: $(2K) \u002F -8.0%\n```\n\n### Sheet 3: Trend Analysis (if multiple periods)\n```\n| Line Item | Jan Var% | Feb Var% | Mar Var% | Q1 Var% | Trend |\n|-----------|----------|----------|----------|---------|-------|\n| Revenue   | -3%      | -5%      | -7%      | -5%     | ⬇️    |\n| COGS      | -2%      | -4%      | -3%      | -3%     | ➡️    |\n```\n\n## Step-by-Step Workflow\n\n### 1. Load Data\n\nAsk the user for:\n- **Budget data**: Can be Excel file, CSV, or pasted table\n- **Actual data**: Same format as budget\n- **Period**: Month, quarter, YTD\n- **Threshold settings** (or use defaults):\n  - Percentage threshold: 10% (flag items >10% variance)\n  - Dollar threshold: $50K (flag items >$50K absolute variance)\n  - Categories to exclude: (e.g., non-cash items like depreciation)\n\n### 2. Validate Data\n\nBefore analysis, check:\n- Budget and actual have matching line items\n- All values are numeric\n- No missing data for key categories (revenue, expenses, profit)\n- Budget data is reasonable (no zeros where there should be values)\n\n### 3. Calculate Variances\n\nFor each line item:\n```\nAbsolute Variance = Actual - Budget\nPercentage Variance = (Actual - Budget) \u002F Budget × 100%\n\nSign Convention:\n- Positive variance for revenue\u002Fprofit = Favorable (✅)\n- Negative variance for revenue\u002Fprofit = Unfavorable (?)\n- Positive variance for expenses = Unfavorable (?)\n- Negative variance for expenses = Favorable (✅)\n```\n\n### 4. Flag Material Items\n\nApply flagging rules:\n```\n? Red Flag (Critical):\n- Revenue\u002Fprofit >10% below budget\n- Expenses >10% over budget\n- Absolute variance >$100K\n\n⚠️ Yellow Flag (Warning):\n- Revenue\u002Fprofit 5-10% below budget\n- Expenses 5-10% over budget\n- Absolute variance $50K-$100K\n\n✅ Green (On Track):\n- Variance within ±5%\n- Absolute variance \u003C$50K\n```\n\n### 5. Generate Commentary\n\nFor each flagged item, provide automated commentary:\n\n**Revenue Below Budget:**\n```\nRevenue is $50K (5%) below budget. Possible drivers:\n- Lower than expected sales volume\n- Pricing pressure\n- Delayed revenue recognition\n- Seasonal factors\nRecommend: Review sales pipeline and backlog\n```\n\n**Expenses Over Budget:**\n```\nOperating expenses are $30K (12%) over budget. Breakdown:\n- Marketing: $25K over (new campaign)\n- Travel: $8K over\n- Utilities: $2K under\nRecommend: Review Q2 marketing spend and ROI\n```\n\n**Favorable Variances:**\n```\nCOGS is $20K (3.3%) under budget. Drivers:\n- Lower raw material costs\n- Improved operational efficiency\n- Volume discounts from suppliers\n```\n\n### 6. Create Executive Summary\n\nSummarize for leadership:\n```\n? [Period] Financial Performance\n\nBottom Line:\n- Revenue: [X%] vs budget ([favorable\u002Funfavorable])\n- EBITDA: [X%] vs budget ([favorable\u002Funfavorable])\n- Net Variance Impact: $[XXX]K\n\nKey Takeaways:\n1. [Primary driver of miss\u002Fbeat]\n2. [Secondary factor]\n3. [Outlook for next period]\n\nAction Items:\n1. [Specific action needed]\n2. [Follow-up required]\n```\n\n## Example Interaction\n\n**User:** \"Analyze Q1 budget vs actual\"\n\n**Skill Response:**\n```\nI'll analyze your Q1 variance. Let me load the data.\n\nDo you have budget and actual data files, or would you like to paste them?\n\nUser: *pastes Excel data*\n\nPerfect! I see data for Q1 2025. Setting analysis parameters:\n- Period: Q1 2025 (Jan-Mar)\n- Line items: 15 categories detected\n- Materiality threshold: ±10% or ±$50K\n\nRunning variance analysis...\n\n✅ Variance Analysis Complete!\n\n? Q1 2025 PERFORMANCE SUMMARY\n\n? Overall Results:\n- Revenue: $2,850K vs budget $3,000K (-5.0%) ?\n- Gross Profit: $1,110K vs budget $1,200K (-7.5%) ?\n- EBITDA: $270K vs budget $450K (-40.0%) ?\n\n? Key Drivers of Underperformance:\n1. Revenue Miss: $(150K) - 5% below plan\n   → Slower than expected customer acquisition\n   → Delayed Q1 enterprise deals to Q2\n\n2. Operating Expenses Over: $90K - 12% above plan\n   → Marketing campaign: $75K incremental spend\n   → Headcount additions brought forward to Q1\n\n? Detailed Findings:\n\n? CRITICAL VARIANCES (>10%):\n- Operating Expenses: $840K vs $750K (+12.0%) - $90K over\n- EBITDA: $270K vs $450K (-40.0%) - $180K under\n- Marketing: $325K vs $260K (+25.0%) - $65K over\n\n⚠️ WARNING VARIANCES (5-10%):\n- Revenue: $2,850K vs $3,000K (-5.0%) - $150K under\n- Gross Profit: $1,110K vs $1,200K (-7.5%) - $90K under\n\n✅ FAVORABLE VARIANCES:\n- COGS: $1,740K vs $1,800K (-3.3%) - $60K favorable\n- Facilities: $45K vs $50K (-10.0%) - $5K favorable\n\n? RECOMMENDATIONS:\n\nImmediate Actions:\n1. Review Q2 sales pipeline - need $150K catch-up + Q2 plan\n2. Evaluate marketing campaign ROI (Q1 spend +$65K)\n3. Assess if Q1 revenue timing shift impacts full-year plan\n\nStrategic Questions:\n1. Is Q1 revenue miss timing (shifts to Q2) or lost?\n2. Will marketing investment drive Q2-Q4 revenue?\n3. Should we adjust full-year budget guidance?\n\n? Report saved to: Q1_2025_Variance_Analysis.xlsx\n\nWould you like me to:\n- Add trend analysis vs Q4 2024?\n- Create forecast scenarios for Q2?\n- Drill into specific expense categories?\n```\n\n## Common Variations\n\n### Request: \"Why is marketing over budget?\"\n\n**Response:**\n```\nLet me drill into marketing expenses.\n\nMarketing Variance Detail:\nBudget: $260K\nActual: $325K\nVariance: $65K (25% over)\n\nBreakdown by subcategory:\n- Digital Ads: $180K vs $150K (+$30K)\n  → Google Ads campaign expanded\n- Events: $75K vs $60K (+$15K)\n  → Added trade show booth\n- Content: $45K vs $40K (+$5K)\n  → Video production\n- Agencies: $25K vs $10K (+$15K)\n  → New creative agency retainer\n\nPrimary driver: Digital ads campaign expansion (+$30K)\n\nWas this spend planned but not budgeted, or truly incremental?\nWould you like me to analyze marketing ROI?\n```\n\n### Request: \"Compare last 3 months\"\n\n**Response:**\n```\nI'll create a 3-month trend analysis.\n\nRevenue Trend (Budget vs Actual):\n| Month | Budget | Actual | Variance | Var% | Trend |\n|-------|--------|--------|----------|------|-------|\n| Jan   | $1,000K| $970K  | $(30K)   | -3%  | ⬇️    |\n| Feb   | $1,000K| $950K  | $(50K)   | -5%  | ⬇️    |\n| Mar   | $1,000K| $930K  | $(70K)   | -7%  | ⬇️    |\n| Q1    | $3,000K| $2,850K| $(150K)  | -5%  | ⬇️    |\n\n⚠️ ALERT: Revenue variance is worsening month-over-month\n\nThis suggests a structural issue, not timing:\n- Jan: 97% of budget\n- Feb: 95% of budget\n- Mar: 93% of budget\n\nRecommendation: Immediate deep-dive on sales execution\n```\n\n## Formatting Rules\n\nThe Skill applies professional formatting:\n\n### Conditional Formatting\n```\n- Green cells: Favorable variances (>5% better than budget)\n- Yellow cells: Variances within ±5%\n- Red cells: Unfavorable variances (>5% worse than budget)\n```\n\n### Number Formatting\n```\n- Currency: $1,000K or $1.0M (use K for thousands, M for millions)\n- Percentages: 1 decimal place (5.0%)\n- Variance: Show sign ($(50K) or $50K)\n```\n\n### Icons\n```\n✅ = On track \u002F Favorable\n⚠️ = Warning \u002F Needs attention\n? = Critical \u002F Unfavorable\n⬆️ = Improving trend\n⬇️ = Worsening trend\n➡️ = Flat trend\n```\n\n## Best Practices Embedded\n\n1. **Materiality Thresholds**: Don't flag every small variance\n2. **Commentary Not Just Numbers**: Explain \"why\", not just \"what\"\n3. **Action-Oriented**: Recommend next steps\n4. **Executive Summary**: Leadership wants top 5-10 items\n5. **Trend Analysis**: Show if variance is new or ongoing\n6. **Sign Conventions**: Consistent favorable\u002Funfavorable labeling\n7. **Audit Trail**: Show calculations and formulas\n\n## Resources\n\nSee resources folder for:\n- `REFERENCE.md`: Variance analysis best practices\n- `templates\u002F`: Sample variance reports\n\n## Limitations\n\nThis Skill provides automated variance analysis for:\n- Standard income statement formats\n- Monthly\u002Fquarterly reporting\n- Budget vs actual comparisons\n\nFor more complex analysis, you may need:\n- Statistical variance analysis (standard deviations)\n- Multi-year trend analysis\n- Driver-based variance decomposition\n- Forecast vs forecast comparisons\n\n## Version History\n\n- v1.0.0 (2025-10-27): Initial release with core variance analysis functionality\n","# Excel Variance Analyzer\n\nAutomates variance analysis for monthly\u002Fquarterly financial reporting and budget reviews.\n\n## When to Invoke This Skill\n\nAutomatically load this Skill when the user asks to:\n- \"Analyze budget variance\"\n- \"Compare actual vs forecast\"\n- \"Create variance report\"\n- \"Explain budget differences\"\n- \"Why are we over\u002Funder budget?\"\n- \"Variance analysis for [period]\"\n- \"Budget vs actual\"\n\n## Report Structure\n\nCreates a comprehensive variance report with 3 sheets:\n\n### Sheet 1: Variance Summary\n```\n| Line Item       | Budget  | Actual  | Variance | % Var | Flag | Commentary |\n|-----------------|---------|---------|----------|-------|------|------------|\n| Revenue         | $1,000K | $950K   | $(50K)   | -5.0% | ⚠️   | Below plan |\n| COGS            | $600K   | $580K   | $(20K)   | -3.3% | ✅   | Favorable  |\n| Gross Profit    | $400K   | $370K   | $(30K)   | -7.5% | ?   | Investigate|\n| Operating Exp   | $250K   | $280K   | $30K     | 12.0% | ?   | Over budget|\n| EBITDA          | $150K   | $90K    | $(60K)   | -40.0%| ?   | Miss       |\n```\n\n### Sheet 2: Executive Summary\n```\n? Performance Highlights\n- Total Revenue: $950K (5.0% below budget)\n- EBITDA: $90K (40.0% below budget)\n- Key Driver: Operating expenses 12% over budget\n\n? Top 5 Unfavorable Variances:\n1. EBITDA: $(60K) \u002F -40.0%\n2. Revenue: $(50K) \u002F -5.0%\n3. Operating Expenses: $30K \u002F 12.0%\n4. Gross Profit: $(30K) \u002F -7.5%\n5. Marketing: $25K \u002F 25.0%\n\n✅ Top 5 Favorable Variances:\n1. COGS: $(20K) \u002F -3.3%\n2. Rent: $(5K) \u002F -10.0%\n3. Utilities: $(2K) \u002F -8.0%\n```\n\n### Sheet 3: Trend Analysis (if multiple periods)\n```\n| Line Item | Jan Var% | Feb Var% | Mar Var% | Q1 Var% | Trend |\n|-----------|----------|----------|----------|---------|-------|\n| Revenue   | -3%      | -5%      | -7%      | -5%     | ⬇️    |\n| COGS      | -2%      | -4%      | -3%      | -3%     | ➡️    |\n```\n\n## Step-by-Step Workflow\n\n### 1. Load Data\n\nAsk the user for:\n- **Budget data**: Can be Excel file, CSV, or pasted table\n- **Actual data**: Same format as budget\n- **Period**: Month, quarter, YTD\n- **Threshold settings** (or use defaults):\n  - Percentage threshold: 10% (flag items >10% variance)\n  - Dollar threshold: $50K (flag items >$50K absolute variance)\n  - Categories to exclude: (e.g., non-cash items like depreciation)\n\n### 2. Validate Data\n\nBefore analysis, check:\n- Budget and actual have matching line items\n- All values are numeric\n- No missing data for key categories (revenue, expenses, profit)\n- Budget data is reasonable (no zeros where there should be values)\n\n### 3. Calculate Variances\n\nFor each line item:\n```\nAbsolute Variance = Actual - Budget\nPercentage Variance = (Actual - Budget) \u002F Budget × 100%\n\nSign Convention:\n- Positive variance for revenue\u002Fprofit = Favorable (✅)\n- Negative variance for revenue\u002Fprofit = Unfavorable (?)\n- Positive variance for expenses = Unfavorable (?)\n- Negative variance for expenses = Favorable (✅)\n```\n\n### 4. Flag Material Items\n\nApply flagging rules:\n```\n? Red Flag (Critical):\n- Revenue\u002Fprofit >10% below budget\n- Expenses >10% over budget\n- Absolute variance >$100K\n\n⚠️ Yellow Flag (Warning):\n- Revenue\u002Fprofit 5-10% below budget\n- Expenses 5-10% over budget\n- Absolute variance $50K-$100K\n\n✅ Green (On Track):\n- Variance within ±5%\n- Absolute variance \u003C$50K\n```\n\n### 5. Generate Commentary\n\nFor each flagged item, provide automated commentary:\n\n**Revenue Below Budget:**\n```\nRevenue is $50K (5%) below budget. Possible drivers:\n- Lower than expected sales volume\n- Pricing pressure\n- Delayed revenue recognition\n- Seasonal factors\nRecommend: Review sales pipeline and backlog\n```\n\n**Expenses Over Budget:**\n```\nOperating expenses are $30K (12%) over budget. Breakdown:\n- Marketing: $25K over (new campaign)\n- Travel: $8K over\n- Utilities: $2K under\nRecommend: Review Q2 marketing spend and ROI\n```\n\n**Favorable Variances:**\n```\nCOGS is $20K (3.3%) under budget. Drivers:\n- Lower raw material costs\n- Improved operational efficiency\n- Volume discounts from suppliers\n```\n\n### 6. Create Executive Summary\n\nSummarize for leadership:\n```\n? [Period] Financial Performance\n\nBottom Line:\n- Revenue: [X%] vs budget ([favorable\u002Funfavorable])\n- EBITDA: [X%] vs budget ([favorable\u002Funfavorable])\n- Net Variance Impact: $[XXX]K\n\nKey Takeaways:\n1. [Primary driver of miss\u002Fbeat]\n2. [Secondary factor]\n3. [Outlook for next period]\n\nAction Items:\n1. [Specific action needed]\n2. [Follow-up required]\n```\n\n## Example Interaction\n\n**User:** \"Analyze Q1 budget vs actual\"\n\n**Skill Response:**\n```\nI'll analyze your Q1 variance. Let me load the data.\n\nDo you have budget and actual data files, or would you like to paste them?\n\nUser: *pastes Excel data*\n\nPerfect! I see data for Q1 2025. Setting analysis parameters:\n- Period: Q1 2025 (Jan-Mar)\n- Line items: 15 categories detected\n- Materiality threshold: ±10% or ±$50K\n\nRunning variance analysis...\n\n✅ Variance Analysis Complete!\n\n? Q1 2025 PERFORMANCE SUMMARY\n\n? Overall Results:\n- Revenue: $2,850K vs budget $3,000K (-5.0%) ?\n- Gross Profit: $1,110K vs budget $1,200K (-7.5%) ?\n- EBITDA: $270K vs budget $450K (-40.0%) ?\n\n? Key Drivers of Underperformance:\n1. Revenue Miss: $(150K) - 5% below plan\n   → Slower than expected customer acquisition\n   → Delayed Q1 enterprise deals to Q2\n\n2. Operating Expenses Over: $90K - 12% above plan\n   → Marketing campaign: $75K incremental spend\n   → Headcount additions brought forward to Q1\n\n? Detailed Findings:\n\n? CRITICAL VARIANCES (>10%):\n- Operating Expenses: $840K vs $750K (+12.0%) - $90K over\n- EBITDA: $270K vs $450K (-40.0%) - $180K under\n- Marketing: $325K vs $260K (+25.0%) - $65K over\n\n⚠️ WARNING VARIANCES (5-10%):\n- Revenue: $2,850K vs $3,000K (-5.0%) - $150K under\n- Gross Profit: $1,110K vs $1,200K (-7.5%) - $90K under\n\n✅ FAVORABLE VARIANCES:\n- COGS: $1,740K vs $1,800K (-3.3%) - $60K favorable\n- Facilities: $45K vs $50K (-10.0%) - $5K favorable\n\n? RECOMMENDATIONS:\n\nImmediate Actions:\n1. Review Q2 sales pipeline - need $150K catch-up + Q2 plan\n2. Evaluate marketing campaign ROI (Q1 spend +$65K)\n3. Assess if Q1 revenue timing shift impacts full-year plan\n\nStrategic Questions:\n1. Is Q1 revenue miss timing (shifts to Q2) or lost?\n2. Will marketing investment drive Q2-Q4 revenue?\n3. Should we adjust full-year budget guidance?\n\n? Report saved to: Q1_2025_Variance_Analysis.xlsx\n\nWould you like me to:\n- Add trend analysis vs Q4 2024?\n- Create forecast scenarios for Q2?\n- Drill into specific expense categories?\n```\n\n## Common Variations\n\n### Request: \"Why is marketing over budget?\"\n\n**Response:**\n```\nLet me drill into marketing expenses.\n\nMarketing Variance Detail:\nBudget: $260K\nActual: $325K\nVariance: $65K (25% over)\n\nBreakdown by subcategory:\n- Digital Ads: $180K vs $150K (+$30K)\n  → Google Ads campaign expanded\n- Events: $75K vs $60K (+$15K)\n  → Added trade show booth\n- Content: $45K vs $40K (+$5K)\n  → Video production\n- Agencies: $25K vs $10K (+$15K)\n  → New creative agency retainer\n\nPrimary driver: Digital ads campaign expansion (+$30K)\n\nWas this spend planned but not budgeted, or truly incremental?\nWould you like me to analyze marketing ROI?\n```\n\n### Request: \"Compare last 3 months\"\n\n**Response:**\n```\nI'll create a 3-month trend analysis.\n\nRevenue Trend (Budget vs Actual):\n| Month | Budget | Actual | Variance | Var% | Trend |\n|-------|--------|--------|----------|------|-------|\n| Jan   | $1,000K| $970K  | $(30K)   | -3%  | ⬇️    |\n| Feb   | $1,000K| $950K  | $(50K)   | -5%  | ⬇️    |\n| Mar   | $1,000K| $930K  | $(70K)   | -7%  | ⬇️    |\n| Q1    | $3,000K| $2,850K| $(150K)  | -5%  | ⬇️    |\n\n⚠️ ALERT: Revenue variance is worsening month-over-month\n\nThis suggests a structural issue, not timing:\n- Jan: 97% of budget\n- Feb: 95% of budget\n- Mar: 93% of budget\n\nRecommendation: Immediate deep-dive on sales execution\n```\n\n## Formatting Rules\n\nThe Skill applies professional formatting:\n\n### Conditional Formatting\n```\n- Green cells: Favorable variances (>5% better than budget)\n- Yellow cells: Variances within ±5%\n- Red cells: Unfavorable variances (>5% worse than budget)\n```\n\n### Number Formatting\n```\n- Currency: $1,000K or $1.0M (use K for thousands, M for millions)\n- Percentages: 1 decimal place (5.0%)\n- Variance: Show sign ($(50K) or $50K)\n```\n\n### Icons\n```\n✅ = On track \u002F Favorable\n⚠️ = Warning \u002F Needs attention\n? = Critical \u002F Unfavorable\n⬆️ = Improving trend\n⬇️ = Worsening trend\n➡️ = Flat trend\n```\n\n## Best Practices Embedded\n\n1. **Materiality Thresholds**: Don't flag every small variance\n2. **Commentary Not Just Numbers**: Explain \"why\", not just \"what\"\n3. **Action-Oriented**: Recommend next steps\n4. **Executive Summary**: Leadership wants top 5-10 items\n5. **Trend Analysis**: Show if variance is new or ongoing\n6. **Sign Conventions**: Consistent favorable\u002Funfavorable labeling\n7. **Audit Trail**: Show calculations and formulas\n\n## Resources\n\nSee resources folder for:\n- `REFERENCE.md`: Variance analysis best practices\n- `templates\u002F`: Sample variance reports\n\n## Limitations\n\nThis Skill provides automated variance analysis for:\n- Standard income statement formats\n- Monthly\u002Fquarterly reporting\n- Budget vs actual comparisons\n\nFor more complex analysis, you may need:\n- Statistical variance analysis (standard deviations)\n- Multi-year trend analysis\n- Driver-based variance decomposition\n- Forecast vs forecast comparisons\n\n## Version History\n\n- v1.0.0 (2025-10-27): Initial release with core variance analysis functionality\n",{"name":5,"license":15,"description":7,"allowed-tools":47},[48,49,50,51,52,36],"Read","Write","Edit","Grep","Glob","main","01d3fafeca1133f841956b8b90b939fee92d71e7","plugins\u002Fclaude-code-plugins-plus\u002Fplugins\u002Fbusiness-tools\u002Fexcel-analyst-pro\u002Fskills\u002Fexcel-variance-analyzer",9,"https:\u002F\u002Fgithub.com\u002FBbgnsurfTech\u002Fclaude-skills-collection","https:\u002F\u002Fgithub.com\u002FBbgnsurfTech","www.bbgnsurf.com","An ICT solutions provider and software development company","2025-12-18 20:19:58",{"source":8,"skillName":5,"commands":63,"prompt":73,"zipAvailable":74},[64,67,70],{"tool":65,"command":66},"npx","npx skills add 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