Variance detail — By P&L line, cost center, or business unit: absolute $ and % variance.
Explanation — Narrative for each material variance (>5%): what drove it, is it sustainable?
Implications — How does this variance affect full-year forecast, margins, cash position?
Outlook — Updated forecast based on variance; confidence level (high/medium/low).
Format — Executive summary (1 page), supporting detail (tables, charts), and forward guidance.
Example
Q2 Revenue: $2.5M actual vs. $2.3M budget (8% favorable due to 2 upsells; confidence: high for Q3).
Gross Margin: 72% actual vs. 70% budget (2pts favorable; COGS efficiency gained, sustainable).
OpEx: 15% overrun in R&D; one unbudgeted contract. Expected to resolve in Q3.
Output: [Board-ready variance report with forward guidance]
1---2name: variance-reporter3description: Variance Reporter Skill4---5# Variance Reporter Skill67## When to activate8When preparing variance analysis for board, investor, or leadership review; explaining actuals vs. budget with forward implications.910## When NOT to use11For internal variance analysis only (use `budget-analyzer`). For cash projections (use `cash-flow-forecaster`).1213## Instructions141. **Establish scope** — Define reporting period, comparison (vs. budget, prior year, forecast).152. **Variance detail** — By P&L line, cost center, or business unit: absolute $ and % variance.163. **Explanation** — Narrative for each material variance (>5%): what drove it, is it sustainable?174. **Implications** — How does this variance affect full-year forecast, margins, cash position?185. **Outlook** — Updated forecast based on variance; confidence level (high/medium/low).196. **Format** — Executive summary (1 page), supporting detail (tables, charts), and forward guidance.2021## Example22Q2 Revenue: $2.5M actual vs. $2.3M budget (8% favorable due to 2 upsells; confidence: high for Q3).23Gross Margin: 72% actual vs. 70% budget (2pts favorable; COGS efficiency gained, sustainable).24OpEx: 15% overrun in R&D; one unbudgeted contract. Expected to resolve in Q3.25Output: [Board-ready variance report with forward guidance]
Run npx skillmds@latest add uitbreidenos/variance-reporter in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.
Variance Reporter Skill It is listed under Coding & Dev Tools on SkillMD.
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UitbreidenOS (@uitbreidenos) published this skill. Their other Agent Skills are listed on their SkillMD profile.
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