I've built the December 2025 KPI scorecard, and it ties to the P&L. Revenue ($827K), gross margin percent (26.1%) and opex percent of revenue (25.1%) all match `pnl_fy2025.csv`.

4 of 8 KPIs were on target. Two have been off target for three months or more:
- **Days sales outstanding:** 51.2 against a target of 45.0.
- **On-time delivery percent:** 93.3% against a target of 95.0%.

Active customers (2 months off target) and inventory turns (1 month) are also off target. Revenue, gross margin percent, order fill rate and opex percent of revenue are on target.

I wrote an exceptions bullet only for the two KPIs off target for three months or more. Each ends with a question for the KPI's owner.

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