Skip to content

Variance commentary, with AI. A 30-day pilot you can measure.

Draft variance commentary from approved figures with assumptions visible, while finance or leadership owns interpretation and the final board-pack wording.

What the AI prepares

What the model drafts in a variance commentary pilot, and where a person steps in.

  • Period comparison

    Actuals, budget and prior period figures are compared with source labels.

  • Likely drivers

    Variance drivers are drafted as hypotheses, not final conclusions.

  • Open assumptions

    Assumptions and missing context are listed for the finance owner.

  • Board wording

    Board wording is separated from internal working notes.

Most firms compare periods

Comparing this period with the last is the most common way firms read their numbers. The pilot drafts that explanation for finance to check.

How firms analyse data for important decisions
  • Trends and comparisons across periods53%
  • Summary statistics33%
  • Statistical or forecasting models32%
  • Dashboards29%
  • Little or no analysis28%
Source: Management practices in the UK: 2016 to 2023 (opens in a new tab), Office for National Statistics, May 2024. UK firms with 10 or more employees, 2023.

Less time goes on explaining numbers

Financial planning and analysis (FP&A) teams still spend almost half their time collecting and checking data, and time spent explaining it fell to 31% in 2025.

Share of FP&A time
  • Collecting and checking data, 202445%
  • Collecting and checking data, 202546%
  • Explaining and acting on it, 202435%
  • Explaining and acting on it, 202531%
Source: FP&A Trends Survey 2025 (opens in a new tab), FP&A Trends Group, July 2025. Finance practitioners worldwide: 383 in 2024, 459 in 2025.

Generative AI mostly drafts commentary

Only 18% of FP&A teams used generative AI in 2025, and two-thirds of them used it for commentary and summaries.

18%of FP&A teams used generative AI in 2025
What those teams use it for
  • 67%Commentary and summaries
  • 24%Automated reporting
  • 10%Advanced uses
Source: FP&A Trends Survey 2025 (opens in a new tab), FP&A Trends Group, July 2025. Finance practitioners worldwide, 2025.

Start with one clear decision

The two-week diagnostic ends with build, pause, clean up first or do nothing, for this workflow.

See the rollout diagnostic

How the pilot runs

Track prep time, source gaps, rejected assumptions and review changes. The useful output is a better review conversation, not automatic explanation.

  1. 01

    What goes in

    Actuals, budget, prior period, approved KPI definitions and known events.

  2. 02

    What comes out

    Variance draft, assumptions and questions.

  3. 03

    Who checks it

    Finance lead.

  4. 04

    Never without approval

    Final board commentary or external statement.

Common questions

Can the AI act on its own?

No. It prepares drafts and checks. A person signs off before any of this happens: final board commentary or external statement.

What does it cost to start?

The AI Rollout Diagnostic is £1,500 fixed and takes two weeks. You get a clear answer for this workflow: build, pause, clean up first or do nothing.

How do we know it worked?

Track prep time, source gaps, rejected assumptions and review changes. The pilot is kept only if those numbers improve.

Keep exploring

Ready to test the variance commentary workflow?

Start a conversation