The December 2025 KPI scorecard is done, and it ties to the P&L. Revenue ($827K), gross margin percent (26.1%) and opex percent of revenue (25.1%) match the P&L.

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%.

Two more are off target for a shorter run. Active customers is 40 against 42, off for 2 months, and inventory turns is 5.33 against 6.50, off for 1 month.

The note's Exceptions section puts a question to each KPI owner, without figures, as the format requires. The Data notes cover the inputs: `kpis_fy2025.csv` (96 rows) and `pnl_fy2025.csv` (120 rows). They also carry the script's rounding flag for opex percent, whose variance is not exactly the gap between the printed actual and target.

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