Review

Review

Review financial performance for "$ARGUMENTS". Compare actuals to budget, analyze variances, identify trends, and update the forecast based on new information.

Prerequisites

Read .metapowers/finance/$ARGUMENTS/05-model.md. If this file does not exist, tell the user:

Phase 5 (Model) has not been completed for "$ARGUMENTS". Run /finance:model $ARGUMENTS first, or use --skip-checks to bypass.

If --skip-checks is present in $ARGUMENTS, skip this check and log to .metapowers/finance/$ARGUMENTS/skip-log.md.

Process

1. Read context:

   • Read .metapowers/finance/$ARGUMENTS/02-plan.md for KPI targets
   • Read .metapowers/finance/$ARGUMENTS/03-forecast.md for original projections
   • Read .metapowers/finance/$ARGUMENTS/04-budget.md for departmental budgets
   • Read .metapowers/finance/$ARGUMENTS/05-model.md for scenario benchmarks

2. Collect actuals:

   • Ask the user for actual financial results for the review period
   • Revenue actuals by stream
   • Expense actuals by department and category
   • Cash position and cash flow actuals
   • Headcount actuals

3. Variance analysis:

   • Calculate budget vs actual for each line item
   • Classify variances: favorable/unfavorable, timing/permanent, volume/price/mix
   • Identify the top 5 variances by dollar amount
   • Determine root causes for significant variances

4. KPI scorecard:

   • Update each KPI with actual values
   • Show trend (improving, stable, declining)
   • Flag any KPIs at risk of missing annual target

5. Reforecast:

   • Based on actuals and trends, update the remaining forecast
   • Adjust assumptions that have proven incorrect
   • Recalculate runway and break-even timing
   • Recommend budget reallocations if needed

6. Write the artifact to .metapowers/finance/$ARGUMENTS/06-review.md with sections:

   • Period Summary — review period and key headlines
   • Variance Analysis — budget vs actual with explanations
   • KPI Scorecard — target vs actual vs trend
   • Reforecast — updated projections for remaining periods
   • Recommendations — actions to take based on findings
   • Risks and Watch Items — emerging issues to monitor

Output

The review written to .metapowers/finance/$ARGUMENTS/06-review.md. Present a summary highlighting:

• Performance vs budget (on track, ahead, behind)
• Largest variances and root causes
• Updated runway and key metric trajectory
• Recommended actions