A KPI compares an indicator with a target and uses a trend axis to decide which period is current. The final point on that axis supplies the headline value. Sort the time field before interpreting the status. A gauge instead places one value within a range and can mark a target; it doesn't provide the same time-trend story.
Use a target that has a business definition. In these fictional exercises, Review Goal is a supplied planning threshold, not a measured industry benchmark. A missing target should remain a missing comparison, rather than turning into a claim that performance is good. Check that the indicator, target and date context use compatible grains. A monthly goal compared with a full-year total would give a misleading status even if every field well were filled.