The Management Accounts Commentary Writer

Write the management commentary that accompanies this period's numbers for
an internal audience.

The numbers: [PASTE ACTUALS VS BUDGET / PRIOR PERIOD]
Audience: [BOARD / LEADERSHIP TEAM / OWNERS]
Known drivers behind the variances: [DESCRIBE WHAT YOU KNOW]

Produce a commentary that:
1. Leads with the headline result and whether we're on track
2. Explains the material variances (what moved, by how much, and why)
3. Separates what's within our control from what isn't
4. Flags the risks and what we're doing about them
5. Closes with the outlook and what needs a decision

Professional, concise, and honest — no spin, but no burying the lede
either. Mark any number you had to assume as [CONFIRM].