I've built the December 2025 scorecard. 4 of 8 KPIs were on target, and 2 have been off target for three months or more. The script's ties to the P&L passed. Revenue is $827K in both files, gross margin is 26.1% and opex is 25.1% of revenue.

The two long-running misses:
- **Days sales outstanding:** 51.2 against a target of 45.0, off target for 3 months.
- **On-time delivery percent:** 93.3% against a target of 95.0%, off target for 3 months.

Active customers (40 against 42, 2 months off) and inventory turns (5.33 against 6.50, 1 month off) are also off target but under the three-month threshold.

For each of the two exceptions, the note ends with a question for the KPI's owner. The data doesn't show causes, so I didn't give any.

Files are in `output/`:
- `scorecard-note.md`
- `scorecard.json`