Done. I've produced the December 2025 KPI scorecard tied to the P&L. Both files are in `output/`:

- **`scorecard.json`** — the script output with all figures and metadata
- **`scorecard-note.md`** — the formatted scorecard note ready for use

**Key findings:**
- 4 of 8 KPIs on target; 4 off target
- 2 KPIs off target for three months or more: **Days sales outstanding** (51.2 days vs. target 45.0) and **On-time delivery percent** (93.3% vs. target 95.0%)
- The scorecard ties cleanly to the P&L: revenue, gross margin, and operating expenses all reconcile across both sources