Done! I've generated the full-year FY2025 budget versus actual commentary for the operating review. 

The analysis shows:
- **Year-to-date revenue**: $11.2M vs. budget of $11.6M, down ($362K) or 3.1%
- **Operating income**: $388K vs. budget of $583K, down ($195K) or 33.5%

The key drivers are:
1. **Revenue concentration risk**: Three months (March, July, August) accounted for most of the $362K shortfall
2. **Freight cost inflation**: Offset gains in core COGS with ($29K) of overages
3. **Wage and occupancy costs**: Combined ($38K) and ($23K) overruns respectively
4. **One-time professional fees spike in March**: Reversed by year-end

The commentary file is ready at `/tmp/spb-budget-vs-actual-fy25-claude-kxk1w8sh/output/bva-note.md` with the full results table and detailed drivers.