Producing the variance view
Build and read a plan-versus-actual variance view.
An investor doesn't want the number. They want the number next to what you said it would be.
A Financial reporting section carries its own controls: a month picker, an entity dropdown, and three view icons — a search/highlight view, a plain table, and a table with inline editing. Below those sits the same rich-text editor every section has, and below that, the statement itself.
The table sets out three time blocks side by side — the selected month, YTD Σ, and Full year Σ — each with its own Actual, Planning and Deviation (%) columns. The Full year block swaps Actual for Forecast (system), since the year isn't finished yet — you're comparing where the year is heading against where it was planned to land, not what's actually happened so far.
Above the table: Compare with (set to Planning here), a # / % toggle for the deviation figures, Displayed level, and a Full year dropdown choosing what fills that third block — Forecast (system) is one option among others. Read the value and its sign before describing it: deviation colours direct attention, but the colour itself is not the explanation, and the same-coloured triangle can mean favourable on one row and unfavourable on the next depending on the KPI's own direction.
- 1Month and entity selectors, plus the three view icons
- 2Compare with, the # / % toggle, Displayed level, and Full year
- 3Three time blocks — the month, YTD Σ, Full year Σ — each with Actual (or Forecast), Planning and Deviation
- 4Deviation triangles — colour follows favourability, not simply up or down
ValueWorks 2026.08
Surfaces covered
- Investor reporting
Also taught in the Academy
Module 8 · Explain and report
Take it as lesson 8.3 in Business Analyst & FP&A