I've built the December 2025 scorecard, and it ties to the P&L. Revenue ($827K), gross margin percent (26.1%) and opex percent of revenue (25.1%) all match the P&L figures.

4 of 8 KPIs were on target. Two have been off target for three months or more:
- **Days sales outstanding:** 51.2 against a target of 45.0.
- **On-time delivery percent:** 93.3% against a target of 95.0%.

The other two misses are active customers (40 against 42, two months off) and inventory turns (5.33 against 6.50, one month off). I listed only the first two as exceptions, because the template lists the three-month misses when there are any. Each exception ends with a question for the KPI's owner.

The note's data notes cite `kpis_fy2025.csv` (96 rows) and `pnl_fy2025.csv` (120 rows) with their file hashes.

Files are in `/tmp/spb-kpi-scorecard-2025-12-claude-zkk6eb0y/output/`:
- `scorecard.json`
- `scorecard-note.md`