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 (40 against 42) and inventory turns (5.33 against 6.50) were also off target. Both have been off for two months or fewer.

All figures come from the scorecard script's output, not from my own calculations. The note lists both input files with row counts and hashes.

Files are in `/tmp/spb-kpi-scorecard-2025-12-claude-hd4oq_mx/output/`:
- `scorecard.json`
- `scorecard-note.md`