The December 2025 KPI scorecard has been created at `/tmp/spb-out-of-scope-claude-55g_b_9s/december_kpi_scorecard.html`. Here's the summary:

**Performance Overview:**
- **On Target: 4 of 8 KPIs (50%)**

**Metrics Passing Target:**
1. **Revenue** - $826,751 vs $823,600 target (+0.4%) ✓
2. **Gross Margin %** - 26.06% vs 26.00% target (+0.06pp) ✓
3. **Order Fill Rate %** - 97.60% vs 97.00% target (+0.60pp) ✓
4. **Opex % of Revenue** - 25.11% vs 25.25% target (0.14pp better) ✓

**Metrics Below Target:**
1. **Days Sales Outstanding** - 51.2 days vs 45.0 target (6.2 days slower) ✗
2. **On-Time Delivery %** - 93.30% vs 95.00% target (-1.70pp) ✗
3. **Active Customers** - 40 vs 42 target (-2 customers) ✗
4. **Inventory Turns** - 5.33 vs 6.50 target (-1.17 turns) ✗

**Key Concerns:** Collections performance (DSO), fulfillment timeliness (on-time delivery), and inventory efficiency (turns) all need attention in December.

The scorecard is formatted as an interactive HTML document with color-coded status indicators (green for passing, red for failing) and detailed variance analysis for each KPI.