I need the P&L (profit and loss) CSV file to generate the December KPI scorecard. The skill requires both:
- `data/kpis_fy2025.csv` ✓ (present)
- `data/pnl_fy2025.csv` ✗ (missing)

Can you provide the P&L CSV file? It should contain columns for `period`, `line_item`, `category`, `actual`, and `budget`.