Done. The December 2025 KPI scorecard is complete:

**Key findings:**
- 4 of 8 KPIs on target; 4 off target
- 2 KPIs off target for three consecutive months: Days sales outstanding (51.2 days vs. 45.0 target) and On-time delivery percent (93.3% vs. 95.0% target)
- Revenue on target at $827K, with gross margin solid at 26.1%
- Operational issues in fulfillment (on-time delivery) and receivables collection (DSO) need attention

**Output files:**
- `output/scorecard.json` — script data, tied to P&L
- `output/scorecard-note.md` — scorecard with headline, table, exceptions, and data notes