I've created a comprehensive December 2025 Monthly Business Review narrative that synthesizes the financial and operational data from both CSV files. The document includes:

**Key Findings:**
- **Revenue:** Beat budget by 0.4% ($826.8K actual vs. $823.6K budget), though it was the weakest month of the year at 13% below monthly average
- **Gross Margin:** Solid at 26.06%, slightly above 26.0% target
- **Operating Expenses:** Well-controlled at 25.11% of revenue, though "Other Operating" costs surged 60% above budget
- **Critical Concerns:**
  - **Days Sales Outstanding:** Deteriorated to 51.2 days vs. 45-day target (6.2-day miss) — working capital pressure
  - **Inventory Turns:** Down to 5.33x vs. 6.5x target — efficiency below expectations  
  - **On-Time Delivery:** 93.3% vs. 95% target — operational shortfall in Q4
  - **Active Customers:** Down to 40 vs. 42 target — slight customer attrition

The narrative provides full-year context (essentially on-budget at $11.4M), identifies root causes of variance, and includes five recommended focus areas for Q1 2026 recovery.

The file has been saved as **December_2025_MBR_Narrative.md** in your working directory.