Variance reviews go wrong when every line is explained and the material ones get lost. This deck leads with the headline variance, shows revenue and costs in charts, breaks the gap into volume, price and mix, and finishes with four actions that each have an owner and a date.

The sample is a fictional February 2027 review for Candlemas Holdings: revenue of $6.2M against a $6.5M budget, a 5% or $25K threshold and a full-year forecast down 1.8%. Replace the figures, the threshold and the causes with your own, and keep one sign convention throughout.