Done. I've generated the December 2025 MBR narrative from your P&L and KPI data. The narrative shows:

**Key findings:**
- December revenue slightly beat budget ($3K favorable), but operating income missed by $5K due to higher COGS and Other operating costs
- Year-to-date revenue trails budget by $362K ($11.2M vs $11.6M), driving a $195K operating income shortfall
- Four KPIs are off target: Days sales outstanding has been high for 3 months (51.2 vs 45.0 days), On-time delivery has slipped for 3 months (93.3% vs 95.0%), Active customers down 2 months (40 vs 42), and Inventory turns weak for 1 month (5.33 vs 6.50)

The outputs are in `/tmp/spb-mbr-narrative-2025-12-claude-wl7rh15q/output/`:
- `mbr.json` — script figures with all calculations and checks
- `mbr-narrative.md` — the narrative ready for your board or CFO