# Variance Reporter

> Variance Reporter Skill

- Skill: `uitbreidenos/variance-reporter` (Agent Skill)
- Install (CLI): `npx skillmds@latest add uitbreidenos/variance-reporter`
- Raw SKILL.md: https://api.skillmd.com/api/skills/uitbreidenos/variance-reporter/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Coding & Dev Tools
- Author: UitbreidenOS (https://skillmd.com/u/uitbreidenos)
- Updated: 2026-09-22
- Page: https://skillmd.com/skills/uitbreidenos/variance-reporter

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# Variance Reporter Skill

## When to activate
When preparing variance analysis for board, investor, or leadership review; explaining actuals vs. budget with forward implications.

## When NOT to use
For internal variance analysis only (use `budget-analyzer`). For cash projections (use `cash-flow-forecaster`).

## Instructions
1. **Establish scope** — Define reporting period, comparison (vs. budget, prior year, forecast).
2. **Variance detail** — By P&L line, cost center, or business unit: absolute $ and % variance.
3. **Explanation** — Narrative for each material variance (>5%): what drove it, is it sustainable?
4. **Implications** — How does this variance affect full-year forecast, margins, cash position?
5. **Outlook** — Updated forecast based on variance; confidence level (high/medium/low).
6. **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]