Done. The full-year FY2025 budget versus actual commentary is ready at `/tmp/spb-budget-vs-actual-fy25-claude-2406vtr9/output/bva-note.md`. The analysis shows revenue missed budget by $362K (3.1%), driven by Q3 declines in July, August, and March. Operating income fell $195K short (33.5%) despite flat opex, as margin pressure from COGS and freight more than offset a strong $38K marketing underspend.