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

**output/scorecard.json** — Script output with all metrics, definitions, and P&L tie verification  
**output/scorecard-note.md** — Formatted scorecard note with four sections:

- **Headline:** 4 of 8 KPIs on target; 2 off target for 3+ months
- **Scorecard:** 8 KPIs with actuals, targets, variances, status, and months off target
- **Exceptions:** Two KPIs merit attention—Days sales outstanding (51.2 days vs. 45.0 target, 3 months off) and On-time delivery percent (93.3% vs. 95.0%, 3 months off)
- **Data notes:** Both input files traced with row counts and SHA256 hashes

The script verified all P&L ties: Revenue, Gross margin percent, and Opex percent match between scorecard and P&L.