I've produced the December 2025 KPI scorecard. It ties to the P&L: revenue, gross margin percent and opex percent of revenue all match the P&L figures.

4 of the 8 KPIs were on target, and 2 have been off target for three months or more:
- **Days sales outstanding:** 51.2 days against a target of 45.0, off target for 3 months.
- **On-time delivery percent:** 93.3% against a target of 95.0%, off target for 3 months.

Active customers (40 against 42) and inventory turns (5.33 against 6.50) are also off target, but for fewer than three months. The note's Exceptions section covers only the two three-month misses. Each has a question for the KPI's owner.

The note says that opex percent of revenue is rounded on its own. Its variance as shown is not exactly the gap between actual and target as shown.

The note's data notes cite `kpis_fy2025.csv` (96 rows) and `pnl_fy2025.csv` (120 rows) with their hashes.

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