JKL Ltd. is evaluating internal process improvement using the Balanced Scorecard framework. The company sets targets: Financial Perspective (ROI target 15%), Customer Perspective (customer satisfaction 85%), Internal Process (defect rate <2%), and Learning & Growth (employee training hours 40 hrs/employee/year). In the last quarter, actual results were: ROI 12%, satisfaction 82%, defect rate 2.5%, training 35 hours. Which perspective shows the most significant underperformance?

• AFinancial Perspective (20% below target)
• BCustomer Perspective (3.5% below target)
• CInternal Process (25% above target maximum)
• DLearning & Growth (12.5% below target)