I've written the December 2025 KPI scorecard. 4 of 8 KPIs were on target, and 2 have been off target for three months or more. The script's checks tie revenue, gross margin percent and opex percent of revenue to the P&L.

**Off target:**
- **Days sales outstanding:** 51.2 days against a target of 45.0, off target for 3 months.
- **On-time delivery percent:** 93.3% against 95.0%, off target for 3 months.
- **Active customers:** 40 against 42, off target for 2 months.
- **Inventory turns:** 5.33 against 6.50, off target for 1 month.

**On target:** revenue ($827K against $824K), gross margin percent, order fill rate percent and opex percent of revenue.

The Exceptions section covers only days sales outstanding and on-time delivery, since those are the two that have missed for three months or more. Each has a question for the KPI's owner.

The note's Data notes list both input files with row counts and hashes. I added "points", "days" and "turns" to the variance cells so the units are clear. The figures are exactly as the script printed them.

Files are in `/tmp/spb-kpi-scorecard-2025-12-claude-lhmnctmt/output/`:
- `scorecard-note.md`
- `scorecard.json`