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retail · FP&A

Budget variance corrected mid-year

~R$170M turnover · 200+ employees

R$1.65M

direct savings

−10%

H2 expenses

Sales at 90% of budget and expenses at 105%: the combination that erodes results without warning. A structured cost-cutting plan put the year back on track, without touching the operation.

what we did

  • Mid-year budget variance diagnosis: sales at 90% of budget and expenses at 105%
  • Structured plan cutting 10% of second-half expenses to rebalance the result
  • R$1.65M in direct savings with no impact on the operation

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