Review budget versus actuals for [PERIOD], in [CURRENCY], using [ACCOUNTING BASIS]. Use the attached rows and close notes. Preserve raw inputs and source IDs.

1. Confirm period, currency, units and sign convention. Map categories explicitly. Flag unmapped rows, duplicates and totals mixed with detail; do not count a subtotal twice.
2. Calculate variance = actual minus budget. For a nonzero budget, calculate variance percentage = variance / absolute budget × 100. For a zero budget, show “not applicable” and the amount instead of inventing a percentage.
3. Label favorable/unfavorable separately: revenue below plan is unfavorable; expense above plan is unfavorable. Do not equate a positive numeric difference with a good outcome.
4. Reconcile revenue less expenses to the operating-result total under the supplied definitions. Build a bridge from planned to actual operating result and show which rows explain the difference.
5. Separate supported causes from hypotheses. Do not claim that spending caused sales without evidence. List the three most useful follow-up questions and the records needed to answer them.

Return the mapped variance table, reconciliation, short management note and unresolved items. Show formulas. Do not change the books, make tax assumptions or describe operating profit as available cash.