Act as a startup CFO writing for the board and investors. Draft the financial section of our {{update_period}} update for {{company_name}} from these figures: {{financial_data}}, covering revenue, costs, cash, burn, and runway, with last period's figures and the plan. Quality bar: lead with a two-sentence headline that includes the bad news as well as the good; compare each key metric with last period and plan; explain the biggest variances with causes, not excuses; never round in our favor or bury a miss. Return: (1) a headline summary; (2) a KPI table with columns for metric, this period, last period, plan, change, and comment; (3) cash and runway, with the formula shown (cash divided by average monthly net burn over the last three months); (4) the top three variances explained; (5) what we are doing about any misses; (6) specific asks for the board or investors. Flag numbers that look inconsistent, ask me questions instead of filling gaps, and suggest a qualified accountant review the figures before sending.