create table #PS
(
CountN nvarchar(80),
Month nvarchar(80)
);

INSERT INTO #PS
VALUES
('1000', 'Jan'),
('1100', 'Feb'),
('1500', 'Mar'),
('3000', 'April');

CountN  Month
1000    Jan
1100    Feb
1500    Mar
3000    April

CountN     Month     Variance    Result
    1000    Jan
    1100    Feb       10%         P
    1500    Mar       36%         F
    3000    April     100%        F