Documentation
Variance & Analysis
Compare actuals against any approved version, spot trends quarter by quarter, and decompose variances with Price-Volume-Mix analysis.
Budget vs Actuals — Q1 2026
After Q1 closes, import actual figures into an "Actuals" version under the same plan. The variance engine compares each cell automatically. Open Analysis → Variance and select Budget v1 as baseline versus the Actuals version.
| Account | Budget Q1 | Actual Q1 | Variance Abs. | Variance % | Flag |
|---|---|---|---|---|---|
| REVENUE | 1,200,000 | 1,350,000 | +150,000 | +12.5% | FAVOURABLE |
| COGS | 480,000 | 513,000 | −33,000 | −6.9% | ADVERSE |
| GROSS_PROFIT | 720,000 | 837,000 | +117,000 | +16.3% | FAVOURABLE |
| MARKETING | 120,000 | 127,500 | −7,500 | −6.3% | MINOR |
| ADMIN | 80,000 | 78,200 | +1,800 | +2.3% | FAVOURABLE |
| RND | 110,000 | 115,000 | −5,000 | −4.5% | MINOR |
| OPEX | 310,000 | 320,700 | −10,700 | −3.5% | MINOR |
| EBITDA | 460,000 | 566,300 | +106,300 | +23.1% | FAVOURABLE |
| EBITDA_MARGIN_PCT | 38.3% | 41.9% | +3.6 pp | +9.4% | FAVOURABLE |
| NET_INCOME | 320,000 | 426,300 | +106,300 | +33.2% | FAVOURABLE |
Q1 headline
Revenue outperformed by +150,000 (+12.5%), driven by a large enterprise close in March. COGS overrun of 33,000 was due to expedited fulfilment costs — one-off, not structural. Net result: EBITDA +106,300 ahead of plan.
Quarterly trend — FY2026 vs FY2025
The trend view shows how key metrics evolve quarter by quarter, with prior-year comparisons.
| Quarter | Revenue FY25 | Revenue FY26 (Budget) | Revenue FY26 (Actual) | YoY Actual vs FY25 | EBITDA Margin |
|---|---|---|---|---|---|
| Q1 | 1,050,000 | 1,200,000 | 1,350,000 | +28.6% | 41.9% |
| Q2 | 1,100,000 | 1,350,000 | RF: 1,390,000 | — | — |
| Q3 | 1,180,000 | 1,280,000 | RF: 1,310,000 | — | — |
| Q4 | 1,250,000 | 1,270,000 | RF: 1,310,000 | — | — |
| FY Total | 4,580,000 | 5,100,000 | RF: 5,360,000 | +17.0% | — |
RF = Reforecast based on Q1 actuals + revised Q2–Q4 assumptions.
Price-Volume-Mix (PVM) decomposition
PVM analysis decomposes a revenue variance into three drivers. This is available in Analysis → Driver Analysis.
| PVM Driver | Amount | Share of Variance | Root Cause |
|---|---|---|---|
| Price | +45,000 | 30% | Enterprise deal signed at list price vs discounted plan assumption |
| Volume | +90,000 | 60% | New logo acquisition ahead of plan; pipeline conversion rate 28% vs 25% plan |
| Mix | +15,000 | 10% | Premium tier upsell in 3 existing accounts |
Automated guardrails
Fluxalyze can flag plan versions automatically if key metrics breach policy thresholds. Configure rules in Settings → Guardrails:
| Rule | Condition | Example threshold | Action on breach |
|---|---|---|---|
| Minimum EBITDA margin | EBITDA_MARGIN_PCT < threshold | 25% | Block submission; show alert |
| OPEX cap | OPEX > threshold (FY) | 1,500,000 | Warning badge on version row |
| Headcount ratio | HEADCOUNT_COST / REVENUE > threshold | 40% | Notify admin via email |
| Negative net income | NET_INCOME < 0 | — | Hard block — cannot submit |