# Tillbrook Software (made-up) · month-end variance pack · January 2027

Against the FY2027 plan (Recommended: both trade-offs together). Variance = actual minus plan; for cost lines a positive variance is over plan. Commentary is drafted by a language model (claude-haiku-5-5) and passed every automated check unless marked otherwise.

## Summary

| | Plan | Actual | Variance | YTD plan | YTD actual | YTD variance |
|---|---:|---:|---:|---:|---:|---:|
| Revenue | $8.26m | $8.31m | $56k | $8.26m | $8.31m | $56k |
| R&D | $2.53m | $2.52m | -$7k | $2.53m | $2.52m | -$7k |
| Sales | $1.85m | $1.84m | -$13k | $1.85m | $1.84m | -$13k |
| Marketing | $1.36m | $1.35m | -$14k | $1.36m | $1.35m | -$14k |
| Customer success and support (cost of revenue) | $1.84m | $1.84m | $2k | $1.84m | $1.84m | $2k |
| G&A | $1.46m | $1.45m | -$11k | $1.46m | $1.45m | -$11k |
| Total cost | $9.04m | $9.00m | -$44k | $9.04m | $9.00m | -$44k |
| Operating income | -$0.78m | -$0.68m | $100k | -$0.78m | -$0.68m | $100k |

## Material variances

None this month: no department line passed the materiality rule.
## Reforecast, FY2027

Plan for the full year, plus the year-to-date variance, plus each persistent material variance repeated for the months left (the written rule).

| | Plan | Reforecast | Change |
|---|---:|---:|---:|
| Revenue | $112.47m | $112.53m | $56k |
| Total cost | $117.88m | $117.84m | -$44k |
| Operating income | -$5.41m | -$5.31m | $100k |



# Tillbrook Software (made-up) · month-end variance pack · February 2027

Against the FY2027 plan (Recommended: both trade-offs together). Variance = actual minus plan; for cost lines a positive variance is over plan. Commentary is drafted by a language model (claude-haiku-5-5) and passed every automated check unless marked otherwise.

## Summary

| | Plan | Actual | Variance | YTD plan | YTD actual | YTD variance |
|---|---:|---:|---:|---:|---:|---:|
| Revenue | $8.44m | $8.40m | -$46k | $16.70m | $16.71m | $10k |
| R&D | $2.60m | $2.70m | $102k | $5.13m | $5.22m | $94k |
| Sales | $1.86m | $1.87m | $10k | $3.71m | $3.71m | -$3k |
| Marketing | $1.38m | $1.39m | $1k | $2.75m | $2.73m | -$13k |
| Customer success and support (cost of revenue) | $1.87m | $1.88m | $10k | $3.71m | $3.72m | $12k |
| G&A | $1.40m | $1.38m | -$24k | $2.87m | $2.83m | -$35k |
| Total cost | $9.12m | $9.22m | $99k | $18.16m | $18.22m | $55k |
| Operating income | -$0.68m | -$0.82m | -$144k | -$1.46m | -$1.51m | -$45k |

## Material variances

### R&D · Software and subscriptions: $165,914 in the month (+433.3%), $166,570 year to date

Software and subscriptions is $165,913.99 over plan (unfavorable), with actual of $204,200.66 against a plan of $38,286.67. The overage is driven by the $180,000.00 Kestrel Dev Tools invoice (INV K-2207) for service through 2028-01-31, which was expensed in full in February, while the per-seat SaaS charge of $24,200.66 is in line with January's $22,876. This is timing, not persistent: the unexpired portion is being reclassed to prepaid and amortized, so there is no FY2027 reforecast impact.

- Label: timing (rule: timing) · Owner: Controller · Reforecast impact (rule): $0
- Next step: Reclass the unexpired portion of INV K-2207 from expense to prepaid and amortize it over the service period ending 2028-01-31, so only the February share remains in expense.
- Evidence: E-00052, E-00053 · Drafts: 1 (calls 1)

## Reforecast, FY2027

Plan for the full year, plus the year-to-date variance, plus each persistent material variance repeated for the months left (the written rule).

| | Plan | Reforecast | Change |
|---|---:|---:|---:|
| Revenue | $112.47m | $112.48m | $10k |
| Total cost | $117.88m | $117.93m | $55k |
| Operating income | -$5.41m | -$5.45m | -$45k |



# Tillbrook Software (made-up) · month-end variance pack · March 2027

Against the FY2027 plan (Recommended: both trade-offs together). Variance = actual minus plan; for cost lines a positive variance is over plan. Commentary is drafted by a language model (claude-haiku-5-5) and passed every automated check unless marked otherwise.

## Summary

| | Plan | Actual | Variance | YTD plan | YTD actual | YTD variance |
|---|---:|---:|---:|---:|---:|---:|
| Revenue | $8.63m | $8.59m | -$40k | $25.33m | $25.30m | -$30k |
| R&D | $2.65m | $2.37m | -$283k | $7.78m | $7.59m | -$189k |
| Sales | $1.91m | $1.83m | -$87k | $5.63m | $5.54m | -$90k |
| Marketing | $1.38m | $1.43m | $51k | $4.13m | $4.17m | $38k |
| Customer success and support (cost of revenue) | $1.90m | $1.93m | $27k | $5.61m | $5.65m | $39k |
| G&A | $1.37m | $1.34m | -$32k | $4.24m | $4.17m | -$67k |
| Total cost | $9.22m | $8.90m | -$324k | $27.39m | $27.12m | -$269k |
| Operating income | -$0.59m | -$0.31m | $284k | -$2.05m | -$1.81m | $239k |

## Material variances

### R&D · Software and subscriptions: -$167,085 in the month (-427.6%), -$514 year to date

Software and subscriptions is $167,084.54 under plan in March 2027 (actual -$128,007.21 against plan $39,077.33). The variance is mainly timing: JE-0331-07 reclassed $180,000 of Kestrel Dev Tools cost to prepaid, partly offset by $30,000 of Kestrel prepaid amortisation, and the prepaid will flow back to expense as it amortises. No reforecast impact is taken on the remaining FY2027 months.

- Label: timing (rule: timing) · Owner: Controller · Reforecast impact (rule): $0
- Next step: The Controller confirms JE-0331-07 and the Kestrel prepaid amortisation schedule, including the expense that will return in later months, and explains the part of the variance these entries do not cover.
- Evidence: E-00101, E-00102, E-00053, E-00100 · Drafts: 1 (calls 2)

### Sales · Commissions: -$69,619 in the month (-34.4%), -$80,485 year to date

Commissions were $69,619.45 under plan in March 2027 (actual $132,970.56 vs plan $202,590.01), a favorable variance. The accrual was calculated on $1,329,700 of new ARR in the SalesOps file, while the CRM booked $2,049,700, so the variance is timing and is expected to reverse on true-up. It is not one-time, and headcount and per-seat costs do not explain it.

- Label: timing (rule: timing) · Owner: Sales operations lead · Reforecast impact (rule): $0
- Next step: Reconcile the SalesOps accrual base of $1,329,700 to the $2,049,700 of new ARR booked in the CRM and post the March commission accrual true-up with the Controller.
- Evidence: E-00134, S-SALES-ACCRUALBASE-03, S-SALES-BOOKED-03 · Drafts: 1 (calls 3)

### Customer success and support · Cloud hosting (cost of revenue): $50,596 in the month (+5.3%), $52,146 year to date

Cloud hosting (cost of revenue) is $50,596.03 over plan in March (unfavorable), 5.3% of plan. The overage is usage-driven: compute-hours of 1,250,147 against a plan of 1,186,901 at an unchanged price of 0.8 per compute-hour, so the line is persistent rather than one-time or timing. The variance is expected to repeat in each of the 9 remaining months of FY2027, and year-to-date the line is $52,145.99 (1.9%) over plan.

- Label: persistent (rule: persistent) · Owner: Head of Infrastructure · Reforecast impact (rule): $455,364
- Next step: Break down the March compute-hour increase by workload and customer in the cloud console, confirm whether the higher usage is sustained, and update the April hosting forecast to match.
- Evidence: E-00139, S-HOSTING-HOURS-03, S-HOSTING-RATE-03 · Drafts: 1 (calls 4)

## Reforecast, FY2027

Plan for the full year, plus the year-to-date variance, plus each persistent material variance repeated for the months left (the written rule).

| | Plan | Reforecast | Change |
|---|---:|---:|---:|
| Revenue | $112.47m | $112.44m | -$30k |
| Total cost | $117.88m | $118.07m | $186k |
| Operating income | -$5.41m | -$5.62m | -$216k |

- Customer success and support · Cloud hosting (cost of revenue): $455,364 for the rest of the year


# Tillbrook Software (made-up) · month-end variance pack · April 2027

Against the FY2027 plan (Recommended: both trade-offs together). Variance = actual minus plan; for cost lines a positive variance is over plan. Commentary is drafted by a language model (claude-haiku-5-5) and passed every automated check unless marked otherwise.

## Summary

| | Plan | Actual | Variance | YTD plan | YTD actual | YTD variance |
|---|---:|---:|---:|---:|---:|---:|
| Revenue | $8.82m | $8.82m | -$4k | $34.16m | $34.12m | -$34k |
| R&D | $2.79m | $2.64m | -$143k | $10.57m | $10.24m | -$331k |
| Sales | $2.00m | $2.07m | $69k | $7.62m | $7.60m | -$21k |
| Marketing | $1.42m | $1.47m | $55k | $5.55m | $5.64m | $93k |
| Customer success and support (cost of revenue) | $1.95m | $1.97m | $24k | $7.55m | $7.62m | $63k |
| G&A | $1.44m | $1.43m | -$12k | $5.68m | $5.60m | -$80k |
| Total cost | $9.59m | $9.58m | -$7k | $36.97m | $36.70m | -$276k |
| Operating income | -$0.76m | -$0.76m | $3k | -$2.81m | -$2.57m | $242k |

## Material variances

### R&D · Salaries and benefits: -$116,141 in the month (-5.1%), -$268,231 year to date

R&D Salaries and benefits is $116,141.26 under plan in April 2027 (-5.1%), a favorable variance. The shortfall is driven by headcount, with 94.0 paid FTE against 100.0 planned after 1.4 hires against 3.4 planned, and is classified as persistent, so it is carried through the remaining 8 months of FY2027. Partly offsetting this, average monthly salary per paid FTE was 18,532 against a plan of 18,356.

- Label: persistent (rule: persistent) · Owner: VP Engineering · Reforecast impact (rule): -$929,130
- Next step: VP Engineering confirms start dates for the open R&D requisitions and updates the May-to-December headcount forecast against the 100.0 plan FTE.
- Evidence: E-00146, E-00147, S-RD-HEADS-04, S-RD-HIRES-04, S-RD-LEAVERS-04, S-RD-PAY-04 · Drafts: 1 (calls 5)

### Customer success and support · Cloud hosting (cost of revenue): $87,288 in the month (+9.0%), $139,434 year to date

Customer success and support cloud hosting was $87,288.21 (9.0% of plan) over plan in April, an unfavorable variance. Compute-hours of 1,322,472 against a plan of 1,213,361, at an unchanged price of 0.8 per hour, drove the overrun on the recurring Nimbus Cloud invoice, so the line is persistent rather than one-time or timing. Year to date the line is $139,434.19 over plan, and because the usage driver is expected to continue through the 8 remaining months of FY2027, the overrun is not expected to self-correct.

- Label: persistent (rule: persistent) · Owner: Head of Infrastructure · Reforecast impact (rule): $698,306
- Next step: Identify which workloads drove the compute-hour increase, confirm whether the rising monthly Nimbus trend since January is a sustained usage shift, and update the FY2027 hosting forecast accordingly.
- Evidence: E-00188, S-HOSTING-HOURS-04, S-HOSTING-RATE-04 · Drafts: 1 (calls 6)

### Sales · Commissions: $68,091 in the month (+32.8%), -$12,393 year to date

Commissions are $68,091.30 over plan for April ($275,552.70 actual vs $207,461.40 plan, 32.8%), an unfavorable variance. The overage is driven by a $72,000.00 commission accrual adjustment on SO-1187, SO-1191 and SO-1192, while the base accrual of $203,552.70 was calculated on new ARR of $2,035,500, matching the CRM booking. The line is classified as timing, so the reforecast impact is zero, pending Sales Operations confirmation that the adjustment reverses.

- Label: timing (rule: timing) · Owner: Sales operations lead · Reforecast impact (rule): $0
- Next step: Document which earlier period SO-1187, SO-1191 and SO-1192 relate to and confirm that the $72,000.00 adjustment reverses; if it is not a prior-period true-up that reverses, reclassify the variance as persistent and recompute the reforecast impact.
- Evidence: E-00182, E-00183, S-SALES-BOOKED-04, S-SALES-ACCRUALBASE-04 · Drafts: 2 (calls 7, 8)

### Marketing · Marketing programs: $53,670 in the month (+7.7%), $86,366 year to date

Marketing programs is $53,669.94 over plan in April (actual $753,669.94 against plan of $700,000.00, 7.7% of plan). The driver is Halvorsen Data invoice H-2604, which billed $207,000.00 for April against $150,000.00 in January and February, a persistent vendor price step-up rather than a one-time or timing item. Because the line is persistent, the variance is expected to repeat in each of the 8 remaining months of FY2027 unless the Halvorsen billing changes.

- Label: persistent (rule: persistent) · Owner: Marketing operations lead · Reforecast impact (rule): $429,360
- Next step: Confirm with Halvorsen Data whether the $207,000.00 monthly billing is a contracted rate change (and its effective date) or added scope, then update the April forecast for the remaining FY2027 months.
- Evidence: E-00187, E-00184, E-00185, E-00186 · Drafts: 1 (calls 9)

### Customer success and support · Salaries and benefits: -$51,685 in the month (-6.7%), -$64,968 year to date

Salaries and benefits for Customer success and support were $51,684.80 under plan in April (-6.7%), a favorable variance. The underspend comes from attrition: paid heads were 59.7 against 63.7 plan because leavers were 2.7 against 0.7 planned, while hires matched plan at 0.7. The variance is persistent rather than one-time or timing, so it is expected to recur in each of the 8 remaining months of FY2027 until the headcount gap closes.

- Label: persistent (rule: persistent) · Owner: VP Customer Success · Reforecast impact (rule): -$413,478
- Next step: Confirm backfill timing for the excess April leavers and submit a revised monthly heads plan to FP&A so the May forecast reflects the expected recovery toward the 63.7 plan heads.
- Evidence: E-00168, E-00169, S-CS-HEADS-04, S-CS-LEAVERS-04, S-CS-HIRES-04, S-CS-PAY-04, S-CS-LEAVERS-YTD-04 · Drafts: 1 (calls 10)

## Reforecast, FY2027

Plan for the full year, plus the year-to-date variance, plus each persistent material variance repeated for the months left (the written rule).

| | Plan | Reforecast | Change |
|---|---:|---:|---:|
| Revenue | $112.47m | $112.44m | -$34k |
| Total cost | $117.88m | $117.39m | -$491k |
| Operating income | -$5.41m | -$4.95m | $457k |

- R&D · Salaries and benefits: -$929,130 for the rest of the year
- Customer success and support · Cloud hosting (cost of revenue): $698,306 for the rest of the year
- Marketing · Marketing programs: $429,360 for the rest of the year
- Customer success and support · Salaries and benefits: -$413,478 for the rest of the year


# Tillbrook Software (made-up) · month-end variance pack · May 2027

Against the FY2027 plan (Recommended: both trade-offs together). Variance = actual minus plan; for cost lines a positive variance is over plan. Commentary is drafted by a language model (claude-haiku-5-5) and passed every automated check unless marked otherwise.

## Summary

| | Plan | Actual | Variance | YTD plan | YTD actual | YTD variance |
|---|---:|---:|---:|---:|---:|---:|
| Revenue | $9.02m | $9.02m | -$3k | $43.18m | $43.14m | -$37k |
| R&D | $2.86m | $2.70m | -$161k | $13.43m | $12.93m | -$493k |
| Sales | $2.02m | $2.03m | $3k | $9.65m | $9.63m | -$18k |
| Marketing | $1.42m | $1.47m | $59k | $6.96m | $7.11m | $151k |
| Customer success and support (cost of revenue) | $1.98m | $1.99m | $12k | $9.54m | $9.61m | $75k |
| G&A | $1.41m | $1.62m | $203k | $7.09m | $7.22m | $124k |
| Total cost | $9.69m | $9.81m | $115k | $46.67m | $46.51m | -$161k |
| Operating income | -$0.67m | -$0.79m | -$118k | -$3.49m | -$3.36m | $123k |

## Material variances

### G&A · Professional fees and other G&A: $216,985 in the month (+86.8%), $226,160 year to date

Professional fees and other G&A is $216,985.47 over plan for May 2027, with actual of $466,985.47 against a $250,000.00 plan. The overage is driven by a one-time $210,000.00 invoice (INV 5531) from Brandt & Okafor LLP, a vendor with no charges on this line earlier in 2027, while the other recurring items are in line with prior months. The item is one-time, so it carries no reforecast impact on the remaining FY2027 months, and the year-to-date variance is $226,159.76 over plan.

- Label: one-time (rule: one-time) · Owner: Controller · Reforecast impact (rule): $0
- Next step: Confirm the engagement, approval, and service scope behind INV 5531, confirm the full $210,000.00 belongs in May 2027, and state whether further charges from Brandt & Okafor LLP are expected this year.
- Evidence: E-00242, E-00238, E-00239, E-00240, E-00241 · Drafts: 1 (calls 11)

### R&D · Salaries and benefits: -$131,965 in the month (-5.6%), -$400,196 year to date

Salaries and benefits was $131,965.12 under plan in May 2027 (actual $2,216,607.84 vs plan $2,348,572.96, -5.6%), a favorable variance. The shortfall is mainly headcount: paid R&D FTE was 95.6 against 102.6 planned because year-to-date hires were 10 against 17 planned, and the line is classified as persistent. Because the gap is expected to repeat in each of the seven remaining months of FY2027, the year-to-date variance of -$400,195.69 (-3.6%) will keep growing unless hiring catches up.

- Label: persistent (rule: persistent) · Owner: VP Engineering · Reforecast impact (rule): -$923,756
- Next step: VP Engineering confirms with recruiting the start dates for the 7-FTE hiring shortfall against plan and sends the revised R&D headcount ramp to FP&A for the June reforecast.
- Evidence: E-00195, E-00196, S-RD-HEADS-05, S-RD-HIRES-YTD-05, S-RD-LEAVERS-YTD-05, S-RD-PAY-05 · Drafts: 1 (calls 12)

### Customer success and support · Cloud hosting (cost of revenue): $103,147 in the month (+10.4%), $242,581 year to date

Cloud hosting (cost of revenue) was $103,146.79 over plan in May (actual $1,095,549.72 vs. plan $992,402.93, 10.4% of plan). Compute-hours came in at 1,369,437 against a plan of 1,240,504 at an unchanged price of 0.8 per hour, so higher usage drove the overage. The variance is persistent and is expected to recur in each of the 7 remaining months of FY2027 if usage stays at this level.

- Label: persistent (rule: persistent) · Owner: Head of Infrastructure · Reforecast impact (rule): $722,028
- Next step: The Head of Infrastructure should identify which workloads drove the compute-hour increase and confirm whether May's usage level will continue into June so the FY2027 reforecast can be updated.
- Evidence: E-00236, S-HOSTING-HOURS-05, S-HOSTING-RATE-05 · Drafts: 1 (calls 13)

### Customer success and support · Salaries and benefits: -$76,998 in the month (-9.8%), -$141,965 year to date

Customer success and support salaries and benefits were $76,997.71 under plan in May (actual $704,829.79 against plan $781,827.50). The underspend is persistent and attrition-driven: paid FTE were 58.6 against a plan of 64.6, as leavers of 2.7 exceeded the plan of 0.7 while hires matched plan at 1.7. Year to date the line is $141,965.24 under plan, and the same gap is expected to recur in each of the 7 remaining months of FY2027.

- Label: persistent (rule: persistent) · Owner: VP Customer Success · Reforecast impact (rule): -$538,984
- Next step: VP Customer Success should confirm backfill timing for the open roles behind the gap between 58.6 and 64.6 paid FTE and reset the paid-FTE forecast for the remaining 7 months of FY2027.
- Evidence: E-00217, E-00218, E-00219, S-CS-HEADS-05, S-CS-LEAVERS-05, S-CS-HIRES-05, S-CS-PAY-05 · Drafts: 1 (calls 14)

### Marketing · Marketing programs: $57,627 in the month (+8.2%), $143,992 year to date

Marketing programs is $57,626.86 over plan in May (actual $757,626.86 against plan $700,000.00, or 8.2%). The overage is persistent and driven by vendor price: Halvorsen Data's recurring monthly invoice rose from $150,000 in January and February to $207,000 from March and remained there in May, while the other three vendors on the line are within their January-April ranges. At the May run-rate the variance repeats in each of the 7 remaining months of FY2027.

- Label: persistent (rule: persistent) · Owner: Marketing operations lead · Reforecast impact (rule): $403,388
- Next step: Confirm the contract rate behind the $207,000 monthly Halvorsen Data invoice (in effect since March), then recommend whether to renegotiate it or re-plan the line for the remaining seven months of FY2027.
- Evidence: E-00235, E-00232, E-00233, E-00234 · Drafts: 1 (calls 15)

## Reforecast, FY2027

Plan for the full year, plus the year-to-date variance, plus each persistent material variance repeated for the months left (the written rule).

| | Plan | Reforecast | Change |
|---|---:|---:|---:|
| Revenue | $112.47m | $112.44m | -$37k |
| Total cost | $117.88m | $117.38m | -$498k |
| Operating income | -$5.41m | -$4.95m | $461k |

- R&D · Salaries and benefits: -$923,756 for the rest of the year
- Customer success and support · Cloud hosting (cost of revenue): $722,028 for the rest of the year
- Customer success and support · Salaries and benefits: -$538,984 for the rest of the year
- Marketing · Marketing programs: $403,388 for the rest of the year


# Tillbrook Software (made-up) · month-end variance pack · June 2027

Against the FY2027 plan (Recommended: both trade-offs together). Variance = actual minus plan; for cost lines a positive variance is over plan. Commentary is drafted by a language model (claude-haiku-5-5) and passed every automated check unless marked otherwise.

## Summary

| | Plan | Actual | Variance | YTD plan | YTD actual | YTD variance |
|---|---:|---:|---:|---:|---:|---:|
| Revenue | $9.23m | $9.21m | -$11k | $52.41m | $52.36m | -$49k |
| R&D | $2.92m | $2.76m | -$160k | $16.35m | $15.69m | -$652k |
| Sales | $2.05m | $2.06m | $5k | $11.70m | $11.69m | -$13k |
| Marketing | $1.42m | $1.48m | $67k | $8.38m | $8.60m | $219k |
| Customer success and support (cost of revenue) | $2.02m | $2.06m | $44k | $11.56m | $11.68m | $119k |
| G&A | $1.41m | $1.44m | $37k | $8.50m | $8.66m | $161k |
| Total cost | $9.82m | $9.81m | -$6k | $56.48m | $56.32m | -$167k |
| Operating income | -$0.59m | -$0.60m | -$5k | -$4.08m | -$3.96m | $118k |

## Material variances

### G&A · Professional fees and other G&A: $3,217 in the month (+1.3%), $229,377 year to date

Professional fees and other G&A is $229,376.83 over plan year to date (actual $1,729,376.83 vs. plan $1,500,000.00, 15.3%). The overage is driven by a one-time $210,000.00 Brandt & Okafor LLP invoice (INV 5531) booked in May, so the variance is one-time with no FY2027 reforecast impact. June alone was $3,217.07 over plan (1.3%) with no non-routine items.

- Label: one-time (rule: one-time) · Owner: Controller · Reforecast impact (rule): $0
- Next step: The Controller obtains the Brandt & Okafor LLP engagement letter and scope for INV 5531 to confirm the $210,000.00 is non-recurring and that no further billings are due in FY2027.
- Evidence: E-00242, E-00287, E-00288, E-00289, E-00290 · Drafts: 1 (calls 16)

### R&D · Salaries and benefits: -$132,972 in the month (-5.5%), -$533,167 year to date

R&D Salaries and benefits was $132,971.54 under plan in June 2027 (actual $2,267,053.13 vs. plan $2,400,024.67, -5.5%), a favorable variance. The variance is persistent: June paid FTE was 97.9 against 104.9 planned, as YTD hires of 13.4 trailed the 20.4 plan while leavers matched plan, partly offset by average monthly salary per FTE of 18,569 versus 18,351 planned. Because it is persistent, the June variance carries into each of the six remaining FY2027 months in the reforecast.

- Label: persistent (rule: persistent) · Owner: VP Engineering · Reforecast impact (rule): -$797,829
- Next step: VP Engineering confirms the open-requisition pipeline and start dates that close the gap to the 104.9 FTE plan and explains the higher average salary per paid FTE before the reforecast is locked.
- Evidence: E-00244, E-00245, S-RD-HEADS-06, S-RD-PAY-06, S-RD-HIRES-YTD-06, S-RD-LEAVERS-YTD-06 · Drafts: 1 (calls 17)

### Customer success and support · Cloud hosting (cost of revenue): $128,895 in the month (+12.7%), $371,476 year to date

Cloud hosting (cost of revenue) was $128,894.92 over plan in June 2027 (actual $1,143,653.91 against plan $1,014,758.99), an unfavorable variance of 12.7%. The overage is volume-driven: compute-hours were 1,429,567 against a plan of 1,268,449 at an unchanged price of 0.8 per hour, and the Nimbus usage charge has been above plan since March. The variance is persistent and is expected to repeat in each of the six remaining months of FY2027.

- Label: persistent (rule: persistent) · Owner: Head of Infrastructure · Reforecast impact (rule): $773,370
- Next step: Pull the June Nimbus Cloud usage breakdown to identify which workloads drove the extra compute-hours, confirm whether the load is sustained, and update the FY2027 hosting reforecast for the remaining months.
- Evidence: E-00285, S-HOSTING-HOURS-06, S-HOSTING-RATE-06 · Drafts: 1 (calls 18)

### Customer success and support · Salaries and benefits: -$73,528 in the month (-9.3%), -$215,493 year to date

June salaries and benefits came in $73,527.67 under plan (-9.3%). The shortfall is driven by paid headcount of 59.6 against a plan of 65.6, as leavers reached 14.2 year-to-date versus 4.2 planned. The variance is persistent and is expected to continue through the 6 remaining months of FY2027.

- Label: persistent (rule: persistent) · Owner: VP Customer Success · Reforecast impact (rule): -$441,166
- Next step: Confirm the June paid FTE gap (59.6 vs 65.6) and backfill timing with HR, and reconcile the year-to-date net hiring shortfall (about 8 heads) to that 6-FTE gap, since the reforecast assumes the gap persists for the 6 remaining months.
- Evidence: E-00266, E-00267, E-00268, S-CS-HEADS-06, S-CS-LEAVERS-06, S-CS-LEAVERS-YTD-06, S-CS-HIRES-YTD-06, S-CS-PAY-06 · Drafts: 1 (calls 19)

### Marketing · Marketing programs: $68,825 in the month (+9.8%), $212,817 year to date

Marketing programs is $68,824.66 over plan in June (actual $768,824.66 against plan $700,000.00, 9.8% over), and $212,817.03 over plan year to date. The overrun is persistent, driven by a recurring Halvorsen Data invoice of $207,000.00 that has been flat since March after running at $150,000.00 in January and February. Because the variance recurs, it is expected to repeat in each of the 6 remaining FY2027 months at the June amount unless the vendor rate is renegotiated.

- Label: persistent (rule: persistent) · Owner: Marketing operations lead · Reforecast impact (rule): $412,948
- Next step: Confirm whether the FY2027 plan assumed the $150,000.00 Halvorsen run-rate, review the $207,000.00 invoice against the contract rate, and report back to the Controller before the July close.
- Evidence: E-00281, E-00282, E-00283, E-00284 · Drafts: 1 (calls 20)

## Reforecast, FY2027

Plan for the full year, plus the year-to-date variance, plus each persistent material variance repeated for the months left (the written rule).

| | Plan | Reforecast | Change |
|---|---:|---:|---:|
| Revenue | $112.47m | $112.42m | -$49k |
| Total cost | $117.88m | $117.66m | -$219k |
| Operating income | -$5.41m | -$5.24m | $171k |

- R&D · Salaries and benefits: -$797,829 for the rest of the year
- Customer success and support · Cloud hosting (cost of revenue): $773,370 for the rest of the year
- Customer success and support · Salaries and benefits: -$441,166 for the rest of the year
- Marketing · Marketing programs: $412,948 for the rest of the year