BudgetIQFinancial OverviewQ2 FY2026

Financial Overview Dashboard

Actuals vs Budget — April through June 2026 · Acme Corp

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Revenue Attainment

94.7%

Actual $8.05M vs Budget $8.5M

5.3%vs prior quarter

Gross Margin %

38.4%

Prior Q: 41.2%

2.8%vs prior quarter

EBITDA

$2.14M

Prior Q: $2.38M

10.1%vs prior quarter

Budget Variance (Absolute)

-$445K

-5.3% off plan

Operating Expense Ratio

28.6%

Prior Q: 26.4%

2.2%vs prior quarter

Cost of Revenue %

61.6%

Prior Q: 58.8%

2.8%vs prior quarter

Risk Flags

5 active · 0 acknowledged

5 open
Critical

Direct Materials overrun 11.8%

Raw material costs exceeded budget by $230K due to supplier price increases.

COGS → Direct Materials

Critical

Cloud infrastructure +19.2% vs budget

Unplanned compute scaling in May drove $50K overspend.

OpEx → Cloud Infrastructure

High

Revenue attainment at 94.7%

SMB segment volume shortfall — 3.3% below plan. At risk of missing Q2 target.

Revenue → Product Sales

High

Gross margin compressed to 38.4%

Input cost increases driving margin below 40% threshold for the first time in 3 quarters.

Gross Margin %

Medium

Logistics & Freight +10.3%

Carrier surcharges in June added $60K. Review freight contracts before Q3.

COGS → Logistics & Freight

Variance Analysis

10 line items · Q2 FY2026

CategoryLine Item Actual Budget Variance ($) Var % StatusOwnerNote
OpExCloud Infrastructure$310K$260K+$50K+19.2%OverrunEngineeringUnplanned compute scaling
COGSDirect Materials$2,180K$1,950K+$230K+11.8%OverrunSupply ChainRaw material price spike +14%
COGSLogistics & Freight$640K$580K+$60K+10.3%OverrunSupply ChainCarrier surcharges
COGSManufacturing Labor$980K$920K+$60K+6.5%At RiskOperationsOT hours in May
OpExR&D Expenses$820K$780K+$40K+5.1%At RiskEngineeringContractor backfill
OpExG&A — Headcount$560K$540K+$20K+3.7%NeutralFinanceWithin acceptable range
RevenueService Revenue$1,630K$1,700K-$70K-4.1%At RiskCSDelayed renewals
OpExSales & Marketing$1,140K$1,200K-$60K-5.0%On TrackMarketingCampaign spend deferred to Q3
RevenueProduct Sales$6,420K$6,800K-$380K-5.6%At RiskSalesVolume shortfall in SMB segment
OpExProfessional Services$180K$200K-$20K-10.0%On TrackFinanceLegal fees under budget
Showing 10 of 10 line itemsTotal variance: -$445K

Driver Tree Summary

Key business drivers behind Q2 variances

Revenue
$8.05M-5.3% vs budget
Avg Unit Price$142-2.1%
Units Sold56,690-3.3%
COGS
$4.96M+9.8% vs budget
Material Cost/Unit$52.4+11.8%
Labor Cost/Unit$17.3+6.5%
OpEx
$3.01M+3.6% vs budget
Cloud Infra$310K+19.2%
R&D$820K+5.1%