To make Power BI scorecards with dashboards that appear and work like a KPI scorecard, it is important to apply a combination of clear layout structure, conditional formatting, and DAX-driven logic. I would use visuals such as Card, Multi-row card, Matrix, or some custom visuals like KPI Indicator by OKViz or Bullet Chart for more advanced formatting. The arrangement is done in a grid layout, presenting the actual target, variance, and trend side by side for each KPI.
DAX measures are used to create measures for each component:
Variance = [Actual] - [Target]
Variance % = DIVIDE([Variance], [Target])
The figures created can also be called dynamic form indicators by means of SPARKLINE() visuals or by using iconography with SWITCH logic, basing the indicator on value performance thresholds.
Sources of conditional formatting on color or icon should also status an indicator to depict that rating (ex., below target-red; below target-green). Icons are available through Unicode characters or image URLs inside a table visual. Lastly, align cards or containers for a better professional view and theme them for a standard font, size, and color. That way, the dashboard has a neat, executive-standard KPI scorecard style that can instantly be interpreted at a glance.
