/* =========================================================
   M Kale & Co. – Chartered Accountants
   Design system & components
   ========================================================= */

@font-face{font-family:"Manrope";src:url("../fonts/manrope.woff2") format("woff2");font-weight:200 800;font-style:normal;font-display:swap}
@font-face{font-family:"Inter";src:url("../fonts/inter.woff2") format("woff2");font-weight:100 900;font-style:normal;font-display:swap}

:root{
  --navy:#0A1A33;
  --navy-2:#11284A;
  --navy-3:#1A3560;
  --royal:#2348C9;
  --royal-ink:#1B3BA8;
  --royal-soft:#EAF0FD;
  --ink:#1C222B;
  --muted:#5A6371;
  --muted-2:#8A929E;
  --line:#E3E6EB;
  --line-2:#D5DAE1;
  --grey:#F5F6F8;
  --white:#FFFFFF;
  --gold:#A8874F;
  --gold-soft:#F4EEE3;
  --success:#1F7A4D;
  --danger:#B42318;

  --font-head:"Manrope",system-ui,-apple-system,"Segoe UI",sans-serif;
  --font-body:"Inter",system-ui,-apple-system,"Segoe UI",sans-serif;

  --radius:14px;
  --radius-sm:10px;
  --shadow-sm:0 1px 2px rgba(10,26,51,.06);
  --shadow:0 10px 30px -12px rgba(10,26,51,.18);
  --container:1200px;
  --gutter:clamp(16px,4vw,40px);
  --ease:cubic-bezier(.2,.7,.2,1);
  --header-h:76px;
}

*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:calc(var(--header-h) + 16px)}
body{margin:0;background:var(--white);color:var(--ink);font-family:var(--font-body);font-size:17px;line-height:1.65;-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility;overflow-x:hidden}
img,svg{display:block;max-width:100%}
img{height:auto}
a{color:var(--royal-ink);text-decoration:none}
a:hover{color:var(--royal)}
p{margin:0 0 1em}
ul,ol{margin:0;padding:0}
h1,h2,h3,h4{font-family:var(--font-head);color:var(--navy);margin:0;line-height:1.12;letter-spacing:-.02em;font-weight:700}
h1{font-size:clamp(2.4rem,5.6vw,4.6rem);letter-spacing:-.035em;font-weight:750}
h2{font-size:clamp(1.9rem,3.6vw,3rem);letter-spacing:-.03em}
h3{font-size:clamp(1.15rem,1.6vw,1.35rem);letter-spacing:-.015em}
h4{font-size:1.05rem}
::selection{background:var(--royal);color:#fff}
:focus-visible{outline:2px solid var(--royal);outline-offset:3px;border-radius:4px}

.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.skip-link{position:absolute;left:16px;top:-60px;background:var(--navy);color:#fff;padding:10px 16px;border-radius:8px;z-index:200;transition:top .2s}
.skip-link:focus{top:12px;color:#fff}

.container{width:100%;max-width:calc(var(--container) + var(--gutter)*2);margin:0 auto;padding:0 var(--gutter)}
.section{padding:clamp(72px,10vw,136px) 0}
.section--tight{padding:clamp(56px,7vw,96px) 0}
.section--grey{background:var(--grey)}
.section--navy{background:var(--navy);color:#C9D3E3}
.section--navy h2,.section--navy h3{color:#fff}
.icon{width:24px;height:24px;flex:none}

/* ---------- Type helpers ---------- */
.eyebrow{display:inline-flex;align-items:center;gap:12px;font-family:var(--font-head);font-size:.78rem;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--royal-ink);margin-bottom:22px}
.eyebrow::before{content:"";width:28px;height:1.5px;background:var(--gold)}
.section--navy .eyebrow{color:#9FB4E6}
.lead{font-size:clamp(1.08rem,1.4vw,1.25rem);line-height:1.6;color:var(--muted)}
.section--navy .lead{color:#AEBBD0}
.muted{color:var(--muted)}
.small{font-size:.875rem}
.section-head{display:grid;grid-template-columns:1fr;gap:20px;margin-bottom:clamp(40px,5vw,64px);max-width:780px}
.section-head--split{max-width:none;grid-template-columns:1.1fr .9fr;align-items:end;gap:48px}
.section-head--split .lead{margin:0}
.accent{color:var(--royal)}
.gold{color:var(--gold)}

/* ---------- Buttons ---------- */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;font-family:var(--font-head);font-weight:650;font-size:.97rem;letter-spacing:-.005em;padding:15px 24px;border-radius:999px;border:1.5px solid transparent;cursor:pointer;transition:transform .25s var(--ease),background .25s,color .25s,border-color .25s,box-shadow .25s;white-space:nowrap;line-height:1}
.btn .icon{width:18px;height:18px;transition:transform .25s var(--ease)}
.btn:hover .icon{transform:translateX(3px)}
.btn--primary{background:var(--navy);color:#fff}
.btn--primary:hover{background:var(--royal);color:#fff;box-shadow:0 10px 24px -10px rgba(35,72,201,.6)}
.btn--ghost{border-color:var(--line-2);color:var(--navy);background:transparent}
.btn--ghost:hover{border-color:var(--navy);color:var(--navy)}
.btn--light{background:#fff;color:var(--navy)}
.btn--light:hover{background:var(--royal-soft);color:var(--navy)}
.btn--outline-light{border-color:rgba(255,255,255,.3);color:#fff}
.btn--outline-light:hover{border-color:#fff;color:#fff}
.link-arrow{display:inline-flex;align-items:center;gap:8px;font-family:var(--font-head);font-weight:650;color:var(--navy)}
.link-arrow .icon{width:18px;height:18px;transition:transform .25s var(--ease)}
.link-arrow:hover .icon{transform:translate(3px,-3px)}

/* ---------- Header ---------- */
.site-header{position:sticky;top:0;z-index:100;background:rgba(255,255,255,.86);backdrop-filter:saturate(160%) blur(14px);-webkit-backdrop-filter:saturate(160%) blur(14px);border-bottom:1px solid transparent;transition:border-color .3s,box-shadow .3s}
.site-header.is-scrolled{border-bottom-color:var(--line);box-shadow:0 6px 24px -18px rgba(10,26,51,.4)}
.header-inner{display:flex;align-items:center;justify-content:space-between;height:var(--header-h);gap:24px}
.brand{display:flex;align-items:center;gap:14px;color:var(--navy);min-width:0}
.brand:hover{color:var(--navy)}
.brand img{height:40px;width:auto}
.brand-text{display:flex;flex-direction:column;line-height:1.1;border-left:1px solid var(--line-2);padding-left:14px}
.brand-name{font-family:var(--font-head);font-weight:750;font-size:1.12rem;letter-spacing:-.02em;white-space:nowrap}
.brand-sub{font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;color:var(--muted);margin-top:4px;white-space:nowrap}
.nav{display:flex;align-items:center;gap:6px}
.nav a{font-family:var(--font-head);font-weight:600;font-size:.95rem;color:var(--ink);padding:10px 14px;border-radius:999px;transition:background .2s,color .2s}
.nav a:hover{background:var(--grey);color:var(--navy)}
.nav a[aria-current="page"]{color:var(--royal-ink)}
.nav .btn{padding:12px 20px;margin-left:10px;color:#fff}
.nav .btn:hover{background:var(--royal);color:#fff}
.nav-toggle{display:none;width:46px;height:46px;border-radius:50%;border:1px solid var(--line-2);background:#fff;color:var(--navy);align-items:center;justify-content:center;cursor:pointer}
.nav-toggle .icon-close{display:none}
.nav-open .nav-toggle .icon-open{display:none}
.nav-open .nav-toggle .icon-close{display:block}

@media (max-width:1020px){
  .nav-toggle{display:inline-flex}
  .nav{position:fixed;inset:var(--header-h) 0 0 0;background:#fff;flex-direction:column;align-items:stretch;gap:0;padding:12px var(--gutter) 40px;transform:translateY(-8px);opacity:0;visibility:hidden;transition:opacity .25s,transform .3s var(--ease),visibility .25s;overflow-y:auto;border-top:1px solid var(--line)}
  .nav a{font-size:1.35rem;padding:18px 4px;border-radius:0;border-bottom:1px solid var(--line)}
  .nav a:hover{background:none}
  .nav .btn{margin:28px 0 0;padding:18px;font-size:1.05rem;border-bottom:0;border-radius:999px}
  .nav-open .nav{opacity:1;visibility:visible;transform:none}
  .nav-open{overflow:hidden}
}
@media (max-width:480px){
  .brand img{height:34px}
  .brand-name{font-size:1rem}
  .brand-sub{font-size:.62rem;letter-spacing:.1em}
  .brand-text{padding-left:10px}
  .brand{gap:10px}
}

/* ---------- Hero ---------- */
.hero{position:relative;padding:clamp(48px,8vw,104px) 0 clamp(64px,9vw,120px);overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background-image:linear-gradient(var(--line) 1px,transparent 1px),linear-gradient(90deg,var(--line) 1px,transparent 1px);background-size:64px 64px;mask-image:radial-gradient(ellipse 70% 60% at 75% 30%,#000 10%,transparent 70%);-webkit-mask-image:radial-gradient(ellipse 70% 60% at 75% 30%,#000 10%,transparent 70%);opacity:.55;pointer-events:none}
.hero-grid{position:relative;display:grid;grid-template-columns:1.12fr .88fr;gap:clamp(32px,5vw,72px);align-items:center}
.hero h1 .line{display:block}
.hero h1 em{font-style:normal;color:var(--royal)}
.hero .lead{max-width:600px;margin:28px 0 36px}
.hero-actions{display:flex;flex-wrap:wrap;gap:14px}
.hero-meta{display:flex;flex-wrap:wrap;gap:10px 28px;margin-top:44px;padding-top:28px;border-top:1px solid var(--line);font-size:.9rem;color:var(--muted)}
.hero-meta span{display:inline-flex;align-items:center;gap:8px}
.hero-meta .icon{width:18px;height:18px;color:var(--gold)}
.hero-visual{position:relative}
.ledger{position:relative;background:#fff;border:1px solid var(--line);border-radius:22px;box-shadow:var(--shadow);padding:26px 26px 22px;overflow:hidden}
.ledger-top{display:flex;justify-content:space-between;align-items:center;font-size:.78rem;color:var(--muted);letter-spacing:.08em;text-transform:uppercase;font-weight:600;font-family:var(--font-head)}
.ledger-top .dots{display:flex;gap:6px}
.ledger-top .dots i{width:8px;height:8px;border-radius:50%;background:var(--line-2)}
.ledger-title{font-family:var(--font-head);font-weight:700;color:var(--navy);font-size:1.25rem;margin:14px 0 2px;letter-spacing:-.02em}
.ledger svg{width:100%;height:auto;margin-top:8px}
.ledger .bar{transform-origin:bottom;transform-box:fill-box;animation:grow 1.2s var(--ease) both}
.ledger .trend{stroke-dasharray:640;stroke-dashoffset:640;animation:draw 2.2s .5s var(--ease) forwards}
.ledger .pulse{animation:pulse 2.4s 2.4s infinite}
.ledger-foot{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin-top:14px;padding-top:16px;border-top:1px dashed var(--line-2)}
.ledger-foot div{font-size:.76rem;color:var(--muted);line-height:1.3}
.ledger-foot strong{display:block;font-family:var(--font-head);color:var(--navy);font-size:.95rem;margin-bottom:2px}
.float-chip{position:absolute;display:flex;align-items:center;gap:10px;background:#fff;border:1px solid var(--line);border-radius:14px;padding:12px 16px;box-shadow:var(--shadow);font-family:var(--font-head);font-weight:650;font-size:.88rem;color:var(--navy);animation:floaty 6s ease-in-out infinite}
.float-chip .icon{width:20px;height:20px;color:var(--royal)}
.float-chip--a{left:-28px;bottom:-22px}
.float-chip--b{right:-18px;top:-18px;animation-delay:-3s}
.float-chip--b .icon{color:var(--gold)}
@keyframes grow{from{transform:scaleY(0)}to{transform:scaleY(1)}}
@keyframes draw{to{stroke-dashoffset:0}}
@keyframes pulse{0%,100%{r:6;opacity:1}50%{r:9;opacity:.6}}
@keyframes floaty{0%,100%{transform:translateY(0)}50%{transform:translateY(-8px)}}

/* ---------- Page hero (inner pages) ---------- */
.page-hero{position:relative;background:var(--grey);padding:clamp(56px,8vw,112px) 0 clamp(48px,6vw,88px);overflow:hidden;border-bottom:1px solid var(--line)}
.page-hero::after{content:"";position:absolute;right:-120px;top:-120px;width:520px;height:520px;background-image:linear-gradient(var(--line-2) 1px,transparent 1px),linear-gradient(90deg,var(--line-2) 1px,transparent 1px);background-size:48px 48px;mask-image:radial-gradient(circle,#000 20%,transparent 70%);-webkit-mask-image:radial-gradient(circle,#000 20%,transparent 70%);opacity:.6;pointer-events:none}
.page-hero .container{position:relative;z-index:1}
.page-hero h1{font-size:clamp(2.2rem,5vw,4rem);max-width:900px}
.page-hero .lead{max-width:720px;margin-top:24px}
.breadcrumb{display:flex;flex-wrap:wrap;gap:8px;font-size:.85rem;color:var(--muted);margin-bottom:28px}
.breadcrumb a{color:var(--muted)}
.breadcrumb a:hover{color:var(--navy)}
.breadcrumb li{list-style:none;display:flex;gap:8px}
.breadcrumb li+li::before{content:"/";color:var(--line-2)}
.page-hero .pill-row{margin-top:32px}

/* ---------- Intro / statement ---------- */
.statement{display:grid;grid-template-columns:.42fr .58fr;gap:clamp(32px,6vw,96px)}
.statement p.big{font-family:var(--font-head);font-size:clamp(1.35rem,2.3vw,1.9rem);line-height:1.4;color:var(--navy);letter-spacing:-.02em;font-weight:600}
.statement p.big{margin-bottom:22px}
.statement .lead{margin-bottom:28px}
.facts{display:grid;grid-template-columns:repeat(3,1fr);gap:0;margin-top:48px;border-top:1px solid var(--line)}
.fact{padding:28px 24px 0 0}
.fact+.fact{padding-left:24px;border-left:1px solid var(--line)}
.fact strong{display:block;font-family:var(--font-head);font-size:clamp(1.8rem,3vw,2.6rem);color:var(--navy);letter-spacing:-.03em;line-height:1}
.fact span{display:block;margin-top:10px;color:var(--muted);font-size:.92rem;line-height:1.45}

/* ---------- Service cards ---------- */
.services-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:1px;background:var(--line);border:1px solid var(--line);border-radius:var(--radius);overflow:hidden}
.service-card{position:relative;display:flex;flex-direction:column;background:#fff;padding:32px 26px 28px;color:var(--ink);min-height:320px;transition:background .3s}
.service-card::after{content:"";position:absolute;left:0;bottom:0;height:3px;width:100%;background:var(--royal);transform:scaleX(0);transform-origin:left;transition:transform .45s var(--ease)}
.service-card:hover{background:#FBFCFE;color:var(--ink)}
.service-card:hover::after{transform:scaleX(1)}
.service-card .num{font-family:var(--font-head);font-size:.8rem;font-weight:700;color:var(--muted-2);letter-spacing:.12em}
.service-card .ic{width:52px;height:52px;border-radius:14px;background:var(--royal-soft);color:var(--royal-ink);display:flex;align-items:center;justify-content:center;margin:22px 0 22px;transition:background .3s,color .3s}
.service-card:hover .ic{background:var(--navy);color:#fff}
.service-card h3{margin-bottom:12px}
.service-card p{color:var(--muted);font-size:.96rem;margin-bottom:22px}
.service-card .more{margin-top:auto;display:inline-flex;align-items:center;gap:8px;font-family:var(--font-head);font-weight:650;font-size:.92rem;color:var(--navy)}
.service-card .more .icon{width:18px;height:18px;transition:transform .25s var(--ease)}
.service-card:hover .more .icon{transform:translate(3px,-3px)}
.service-card.is-flagship .flag{position:absolute;top:30px;right:28px;font-size:.7rem;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--gold);border:1px solid #E5D7BE;background:var(--gold-soft);padding:5px 10px;border-radius:999px;font-family:var(--font-head)}

/* ---------- Founder ---------- */
.founder{display:grid;grid-template-columns:.85fr 1.15fr;gap:clamp(36px,6vw,96px);align-items:center}
.founder-photo{position:relative;max-width:460px}
.founder-photo::before{content:"";position:absolute;inset:22px -22px -22px 22px;border:1.5px solid var(--gold);border-radius:20px;z-index:0}
.founder-photo picture,.founder-photo img{position:relative;z-index:1;border-radius:20px;width:100%;aspect-ratio:4/4.75;object-fit:cover;object-position:center 20%;background:#dfe6ef}
.founder-caption{position:absolute;z-index:2;left:20px;bottom:20px;right:20px;background:rgba(10,26,51,.82);backdrop-filter:blur(8px);-webkit-backdrop-filter:blur(8px);color:#fff;border-radius:14px;padding:14px 18px;font-size:.85rem;line-height:1.4}
.founder-caption strong{display:block;font-family:var(--font-head);font-size:1.02rem}
.founder h2{margin-bottom:8px}
.founder .role{font-family:var(--font-head);color:var(--royal-ink);font-weight:650;margin-bottom:24px}
.creds{display:flex;flex-wrap:wrap;gap:10px;margin:28px 0}
.cred{display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border:1px solid var(--line-2);border-radius:999px;font-family:var(--font-head);font-weight:650;font-size:.88rem;color:var(--navy);background:#fff}
.cred .icon{width:17px;height:17px;color:var(--gold)}
.quote{border-left:2px solid var(--gold);padding:4px 0 4px 22px;font-family:var(--font-head);font-size:1.12rem;color:var(--navy);font-weight:550;line-height:1.5;margin:28px 0}

/* ---------- Industries ---------- */
.industry-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}
.industry{position:relative;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:28px 24px;min-height:170px;display:flex;flex-direction:column;justify-content:space-between;transition:border-color .3s,transform .35s var(--ease),box-shadow .3s}
.industry:hover{border-color:var(--line-2);transform:translateY(-4px);box-shadow:var(--shadow)}
.industry .icon{width:30px;height:30px;color:var(--royal)}
.industry h3{font-size:1.12rem;margin-top:28px}
.industry p{font-size:.88rem;color:var(--muted);margin:8px 0 0;line-height:1.5}
.industry--note{background:var(--navy);border-color:var(--navy);color:#B9C6DA}
.industry--note h3{color:#fff}
.industry--note .icon{color:var(--gold)}
.industry-detail{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}
.industry-detail .industry{min-height:auto;padding:32px}
.industry-detail .industry h3{margin-top:22px;font-size:1.3rem}
.industry-detail ul{margin-top:16px;list-style:none;display:grid;gap:8px}
.industry-detail li{display:flex;gap:10px;font-size:.93rem;color:var(--ink)}
.industry-detail li .icon{width:18px;height:18px;margin-top:4px;color:var(--royal)}

/* ---------- Approach / values ---------- */
.approach{display:grid;grid-template-columns:repeat(4,1fr);gap:0;border-top:1px solid var(--line)}
.approach-item{padding:32px 28px 8px 0}
.approach-item+.approach-item{padding-left:28px;border-left:1px solid var(--line)}
.approach-item .step{font-family:var(--font-head);font-weight:700;color:var(--gold);font-size:.85rem;letter-spacing:.1em}
.approach-item h3{margin:14px 0 10px}
.approach-item p{color:var(--muted);font-size:.95rem}
.values{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}
.value{padding:28px 24px;border-radius:var(--radius);background:#fff;border:1px solid var(--line)}
.value .icon{width:26px;height:26px;color:var(--royal)}
.value h3{font-size:1.08rem;margin:20px 0 8px}
.value p{font-size:.9rem;color:var(--muted);margin:0;line-height:1.55}

/* ---------- Virtual CFO band ---------- */
.vcfo{display:grid;grid-template-columns:1fr 1fr;gap:clamp(36px,6vw,88px);align-items:start}
.vcfo h2{color:#fff}
.vcfo-list{display:grid;grid-template-columns:1fr 1fr;gap:0;border-top:1px solid rgba(255,255,255,.12)}
.vcfo-list li{list-style:none;display:flex;gap:12px;align-items:flex-start;padding:18px 12px 18px 0;border-bottom:1px solid rgba(255,255,255,.12);color:#DCE4F0;font-size:.97rem;line-height:1.4}
.vcfo-list li:nth-child(odd){padding-right:20px}
.vcfo-list li:nth-child(even){padding-left:20px;border-left:1px solid rgba(255,255,255,.12)}
.vcfo-list .icon{width:20px;height:20px;color:var(--gold);margin-top:1px}
.vcfo-compare{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:36px}
.vcfo-compare div{border:1px solid rgba(255,255,255,.14);border-radius:var(--radius);padding:22px}
.vcfo-compare h4{color:#fff;font-size:1rem;margin-bottom:8px}
.vcfo-compare p{font-size:.9rem;margin:0;color:#AEBBD0}

/* ---------- Detail pages ---------- */
.detail-layout{display:grid;grid-template-columns:minmax(0,1fr) 340px;gap:clamp(32px,5vw,72px);align-items:start}
.prose h2{font-size:clamp(1.6rem,2.6vw,2.2rem);margin:0 0 20px}
.prose h3{margin:0 0 10px}
.prose p{color:#39414D}
.prose>*+h2{margin-top:64px}
.scope-list{list-style:none;display:grid;gap:0;border-top:1px solid var(--line);counter-reset:sc}
.scope-list li{display:grid;grid-template-columns:56px 1fr;gap:8px;padding:26px 0;border-bottom:1px solid var(--line);counter-increment:sc}
.scope-list li::before{content:counter(sc,decimal-leading-zero);font-family:var(--font-head);font-weight:700;color:var(--gold);font-size:.95rem;padding-top:2px}
.scope-list h3{font-size:1.15rem;margin-bottom:6px}
.scope-list p{margin:0;color:var(--muted);font-size:.97rem}
.check-list{list-style:none;display:grid;grid-template-columns:1fr 1fr;gap:14px 28px}
.check-list li{display:flex;gap:12px;align-items:flex-start;color:#39414D;font-size:.97rem;line-height:1.5}
.check-list .icon{width:20px;height:20px;color:var(--royal);margin-top:2px}
.note{margin-top:40px;background:var(--gold-soft);border:1px solid #E8DCC6;border-radius:var(--radius);padding:20px 22px;font-size:.9rem;color:#5B4A2C;line-height:1.55}
.note strong{color:#3F321B}
.aside{position:sticky;top:calc(var(--header-h) + 24px);display:grid;gap:16px}
.aside-card{border:1px solid var(--line);border-radius:var(--radius);padding:26px;background:#fff}
.aside-card h3{font-size:1.05rem;margin-bottom:14px}
.aside-card--navy{background:var(--navy);border-color:var(--navy);color:#C9D3E3}
.aside-card--navy h3{color:#fff}
.aside-card--navy p{font-size:.92rem}
.aside-nav{list-style:none;display:grid}
.aside-nav a{display:flex;justify-content:space-between;align-items:center;padding:11px 0;border-bottom:1px solid var(--line);font-size:.93rem;color:var(--ink);font-weight:500}
.aside-nav li:last-child a{border-bottom:0}
.aside-nav a:hover{color:var(--royal-ink)}
.aside-nav a[aria-current="page"]{color:var(--royal-ink);font-weight:650}
.aside-nav .icon{width:16px;height:16px;opacity:.5}
.contact-lines{display:grid;gap:12px;margin:16px 0 20px}
.contact-lines a{display:flex;align-items:center;gap:10px;color:#fff;font-size:.93rem;word-break:break-word}
.contact-lines a:hover{color:#BFD0FF}
.contact-lines .icon{width:18px;height:18px;color:var(--gold)}
.aside-card--navy .btn{width:100%}

/* ---------- Services overview ---------- */
.vertical-row{display:grid;grid-template-columns:90px 1fr 1.1fr;gap:clamp(20px,4vw,56px);padding:48px 0;border-top:1px solid var(--line)}
.vertical-row:last-child{border-bottom:1px solid var(--line)}
.vertical-row .num{font-family:var(--font-head);font-size:2.4rem;font-weight:700;color:var(--line-2);letter-spacing:-.04em;line-height:1}
.vertical-row h2{font-size:clamp(1.5rem,2.4vw,2rem);margin-bottom:14px}
.vertical-row p{color:var(--muted)}
.tag-list{display:flex;flex-wrap:wrap;gap:8px;list-style:none}
.tag-list li{font-size:.86rem;padding:7px 13px;border-radius:999px;background:var(--grey);color:var(--ink);border:1px solid var(--line)}

/* ---------- Insights ---------- */
.filter-row{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:40px}
.chip{font-family:var(--font-head);font-weight:600;font-size:.88rem;padding:10px 16px;border-radius:999px;border:1px solid var(--line-2);background:#fff;color:var(--ink);cursor:pointer;transition:all .2s}
.chip:hover{border-color:var(--navy)}
.chip[aria-pressed="true"]{background:var(--navy);color:#fff;border-color:var(--navy)}
.insight-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.insight-card{display:flex;flex-direction:column;border:1px solid var(--line);border-radius:var(--radius);padding:28px;background:#fff;color:var(--ink);transition:transform .35s var(--ease),box-shadow .3s,border-color .3s;min-height:280px}
.insight-card:hover{transform:translateY(-4px);box-shadow:var(--shadow);color:var(--ink);border-color:var(--line-2)}
.insight-card .cat{font-size:.74rem;letter-spacing:.12em;text-transform:uppercase;font-weight:700;color:var(--royal-ink);font-family:var(--font-head)}
.insight-card h3{margin:16px 0 12px;font-size:1.22rem;line-height:1.3}
.insight-card p{color:var(--muted);font-size:.93rem}
.insight-card .meta{margin-top:auto;display:flex;justify-content:space-between;align-items:center;font-size:.82rem;color:var(--muted-2);padding-top:18px;border-top:1px solid var(--line)}
.insight-card--placeholder{background:var(--grey);border-style:dashed}
.insight-card--placeholder:hover{transform:none;box-shadow:none}
.topic-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}
.topic{padding:22px;border:1px solid var(--line);border-radius:var(--radius);background:#fff}
.topic h3{font-size:1rem;margin-bottom:6px}
.topic p{font-size:.86rem;color:var(--muted);margin:0;line-height:1.5}
.article{max-width:760px;margin:0 auto}
.article h2{font-size:1.7rem;margin:48px 0 16px}
.article h3{margin:32px 0 10px}
.article p,.article li{color:#39414D}
.article ul,.article ol{padding-left:22px;margin:0 0 1.2em}
.article li{margin-bottom:8px}
.article table{width:100%;border-collapse:collapse;margin:20px 0 28px;font-size:.93rem}
.article th,.article td{border:1px solid var(--line);padding:10px 12px;text-align:left;vertical-align:top}
.article th{background:var(--grey);font-family:var(--font-head);color:var(--navy)}
.table-wrap{overflow-x:auto}
.article-meta{display:flex;flex-wrap:wrap;gap:16px;color:var(--muted);font-size:.9rem;margin-top:24px}

/* ---------- Contact ---------- */
.contact-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:clamp(32px,5vw,80px);align-items:start}
.contact-cards{display:grid;gap:14px}
.contact-card{display:flex;gap:18px;align-items:flex-start;padding:22px 24px;border:1px solid var(--line);border-radius:var(--radius);background:#fff;color:var(--ink);transition:border-color .25s,box-shadow .25s}
a.contact-card:hover{border-color:var(--line-2);box-shadow:var(--shadow);color:var(--ink)}
.contact-card .ic{width:46px;height:46px;border-radius:12px;background:var(--royal-soft);color:var(--royal-ink);display:flex;align-items:center;justify-content:center;flex:none}
.contact-card small{display:block;color:var(--muted);font-size:.8rem;letter-spacing:.06em;text-transform:uppercase;font-weight:600}
.contact-card strong{display:block;font-family:var(--font-head);color:var(--navy);font-size:1.08rem;margin-top:3px;word-break:break-word}
.form{background:#fff;border:1px solid var(--line);border-radius:20px;padding:clamp(24px,4vw,44px);box-shadow:var(--shadow-sm)}
.form h2{font-size:1.6rem;margin-bottom:6px}
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px 20px;margin-top:28px}
.field{display:flex;flex-direction:column;gap:7px}
.field--full{grid-column:1/-1}
.field label{font-family:var(--font-head);font-weight:600;font-size:.9rem;color:var(--navy)}
.field label .req{color:var(--danger)}
.field input,.field select,.field textarea{font:inherit;font-size:1rem;color:var(--ink);background:#fff;border:1px solid var(--line-2);border-radius:10px;padding:13px 14px;transition:border-color .2s,box-shadow .2s;width:100%}
.field textarea{min-height:140px;resize:vertical}
.field select{appearance:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='20' height='20' viewBox='0 0 24 24' fill='none' stroke='%235A6371' stroke-width='2'%3E%3Cpath d='m6 9 6 6 6-6'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 12px center;padding-right:40px}
.field input:focus,.field select:focus,.field textarea:focus{outline:none;border-color:var(--royal);box-shadow:0 0 0 4px rgba(35,72,201,.12)}
.field.has-error input,.field.has-error select,.field.has-error textarea{border-color:var(--danger)}
.field .err{font-size:.82rem;color:var(--danger);min-height:0}
.consent{display:flex;gap:12px;align-items:flex-start;font-size:.88rem;color:var(--muted);line-height:1.5}
.consent input{width:18px;height:18px;margin-top:3px;accent-color:var(--navy);flex:none}
.hp{position:absolute!important;left:-9999px!important;width:1px;height:1px;overflow:hidden}
.form-actions{display:flex;flex-wrap:wrap;align-items:center;gap:16px;margin-top:8px}
.form-status{border-radius:12px;padding:16px 18px;font-size:.93rem;line-height:1.5;display:none}
.form-status.is-visible{display:block}
.form-status--ok{background:#ECF7F1;color:#14532D;border:1px solid #BFE3CF}
.form-status--warn{background:var(--gold-soft);color:#5B4A2C;border:1px solid #E8DCC6}
.form-status--err{background:#FDF0EF;color:#7A1A12;border:1px solid #F3C9C4}
.form-status a{font-weight:600}
.btn[disabled]{opacity:.6;cursor:progress}

/* ---------- CTA band ---------- */
.cta{border-radius:24px;background:var(--navy);color:#C9D3E3;padding:clamp(40px,6vw,72px);display:grid;grid-template-columns:1.3fr .7fr;gap:32px;align-items:center;position:relative;overflow:hidden}
.cta::after{content:"";position:absolute;right:-80px;bottom:-140px;width:420px;height:420px;border-radius:50%;border:1px solid rgba(255,255,255,.08);box-shadow:0 0 0 60px rgba(255,255,255,.025),0 0 0 120px rgba(255,255,255,.02)}
.cta h2{color:#fff;font-size:clamp(1.7rem,3vw,2.5rem)}
.cta p{margin:16px 0 0;color:#AEBBD0}
.cta-actions{display:flex;flex-direction:column;gap:12px;position:relative;z-index:1}

/* ---------- Footer ---------- */
.site-footer{background:#07142A;color:#93A1B8;padding:80px 0 32px;font-size:.93rem}
.footer-grid{display:grid;grid-template-columns:1.4fr .8fr .9fr 1.1fr;gap:40px}
.footer-brand .name{font-family:var(--font-head);font-weight:750;color:#fff;font-size:1.3rem;letter-spacing:-.02em}
.footer-brand .sub{font-size:.75rem;letter-spacing:.14em;text-transform:uppercase;color:#7D8BA3;margin-top:6px}
.footer-brand p{margin-top:18px;max-width:340px;line-height:1.6}
.footer-logo{background:#fff;border-radius:10px;padding:8px 12px;display:inline-block;margin-bottom:22px}
.footer-logo img{height:40px;width:auto}
.site-footer h4{color:#fff;font-size:.8rem;letter-spacing:.14em;text-transform:uppercase;margin-bottom:18px;font-weight:700}
.site-footer ul{list-style:none;display:grid;gap:10px}
.site-footer a{color:#B9C4D6}
.site-footer a:hover{color:#fff}
.footer-contact li{display:flex;gap:10px;align-items:flex-start}
.footer-contact .icon{width:17px;height:17px;color:var(--gold);margin-top:4px}
.footer-bottom{margin-top:56px;padding-top:24px;border-top:1px solid rgba(255,255,255,.08);display:flex;flex-wrap:wrap;justify-content:space-between;gap:16px;font-size:.84rem;color:#7D8BA3}
.footer-bottom nav{display:flex;flex-wrap:wrap;gap:20px}
.footer-disclaimer{margin-top:20px;font-size:.8rem;line-height:1.6;color:#6F7D95;max-width:900px}

/* ---------- Legal pages ---------- */
.legal{max-width:820px}
.legal h2{font-size:1.4rem;margin:40px 0 12px}
.legal p,.legal li{color:#39414D;font-size:.98rem}
.legal ul{padding-left:22px;margin-bottom:1em}
.legal li{margin-bottom:6px}

/* ---------- 404 ---------- */
.notfound{min-height:60vh;display:flex;align-items:center}
.notfound .code{font-family:var(--font-head);font-size:clamp(5rem,14vw,10rem);font-weight:800;color:var(--line);letter-spacing:-.06em;line-height:1}

/* ---------- Reveal ---------- */
.js .reveal{opacity:0;transform:translateY(22px);transition:opacity .9s var(--ease),transform .9s var(--ease)}
.js .reveal.is-visible{opacity:1;transform:none}
.js .reveal-d1{transition-delay:.08s}.js .reveal-d2{transition-delay:.16s}.js .reveal-d3{transition-delay:.24s}

@media (prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  *,*::before,*::after{animation-duration:.001ms!important;animation-iteration-count:1!important;transition-duration:.001ms!important}
  .js .reveal{opacity:1;transform:none}
  .ledger .trend{stroke-dashoffset:0}
}

/* ---------- Responsive ---------- */
@media (max-width:1100px){
  .services-grid{grid-template-columns:repeat(2,1fr)}
  .industry-grid{grid-template-columns:repeat(3,1fr)}
  .values,.topic-grid{grid-template-columns:repeat(2,1fr)}
  .approach{grid-template-columns:repeat(2,1fr)}
  .approach-item:nth-child(3){padding-left:0;border-left:0}
  .footer-grid{grid-template-columns:1fr 1fr}
  .insight-grid{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:920px){
  .hero-grid,.statement,.founder,.vcfo,.contact-grid,.detail-layout,.cta,.section-head--split{grid-template-columns:1fr}
  .hero-visual{max-width:560px}
  .founder-photo{max-width:400px}
  .aside{position:static}
  .vertical-row{grid-template-columns:1fr;gap:16px}
  .vertical-row .num{font-size:1.6rem}
  .float-chip--a{left:-8px}
  .float-chip--b{right:-4px}
}
@media (max-width:680px){
  body{font-size:16px}
  .services-grid{grid-template-columns:1fr}
  .service-card{min-height:auto;padding:30px 24px}
  .industry-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
  .industry h3{font-size:1rem;hyphens:auto;overflow-wrap:anywhere}
  .industry-detail{grid-template-columns:1fr}
  .values,.topic-grid,.insight-grid{grid-template-columns:1fr}
  .approach{grid-template-columns:1fr}
  .approach-item,.approach-item+.approach-item{padding:26px 0 4px;border-left:0;border-bottom:1px solid var(--line)}
  .facts{grid-template-columns:1fr}
  .fact,.fact+.fact{padding:22px 0;border-left:0;border-bottom:1px solid var(--line)}
  .vcfo-list,.vcfo-compare,.check-list,.form-grid{grid-template-columns:1fr}
  .vcfo-list li:nth-child(even){padding-left:0;border-left:0}
  .footer-grid{grid-template-columns:1fr}
  .hero-actions .btn{flex:1 1 100%}
  .float-chip{display:none}
  .ledger{padding:20px 18px 18px}
  .scope-list li{grid-template-columns:40px 1fr}
  .industry{min-height:150px;padding:22px 18px}
}
@media print{
  .site-header,.site-footer,.cta,.nav-toggle{display:none}
  body{font-size:12pt}
}

/* ---------- Consent banner (only shown when analytics is configured) ---------- */
.consent-banner{position:fixed;left:16px;right:16px;bottom:16px;z-index:150;max-width:640px;margin:0 auto;background:#fff;border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow);padding:18px 20px;display:flex;flex-wrap:wrap;gap:14px;align-items:center;justify-content:space-between;font-size:.9rem}
.consent-banner[hidden]{display:none}
.consent-banner p{margin:0;flex:1 1 280px;color:var(--muted)}
.consent-banner div{display:flex;gap:10px}
.consent-banner .btn{padding:11px 18px;font-size:.88rem}
@media (max-width:680px){
  .founder-photo{margin-right:12px}
  .founder-photo::before{inset:14px -12px -14px 14px}
}
.nav a.btn[aria-current="page"]{color:#fff;background:var(--royal)}
@media (max-width:480px){.hero .eyebrow{letter-spacing:.1em;font-size:.72rem}}

/* ---------- Other services card ---------- */
.service-card--more{background:var(--grey)}
.service-card--more:hover{background:#EEF1F6}
.service-card--more .num{color:var(--gold);font-size:1.1rem}
.service-card--more .ic{background:#fff}

/* ---------- Hero dashboard (interactive, illustrative) ---------- */
.dash{position:relative;background:#fff;border:1px solid var(--line);border-radius:22px;box-shadow:var(--shadow);padding:24px 24px 18px}
.dash-head{display:flex;justify-content:space-between;align-items:flex-start;gap:12px}
.dash-kicker{font-family:var(--font-head);font-size:.72rem;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}
.dash-title{font-family:var(--font-head);font-weight:700;color:var(--navy);font-size:1.2rem;letter-spacing:-.02em;margin-top:4px}
.dash-tag{font-size:.74rem;font-weight:600;color:var(--gold);background:var(--gold-soft);border:1px solid #E8DCC6;border-radius:999px;padding:4px 10px;white-space:nowrap}
.dash-tabs{display:flex;gap:4px;margin:18px 0 16px;padding:4px;background:var(--grey);border-radius:12px}
.dash-tabs button{flex:1;font:inherit;font-family:var(--font-head);font-weight:650;font-size:.82rem;color:var(--muted);background:transparent;border:0;border-radius:9px;padding:9px 6px;cursor:pointer;transition:background .2s,color .2s,box-shadow .2s;white-space:nowrap}
.dash-tabs button:hover{color:var(--navy)}
.dash-tabs button[aria-selected="true"]{background:#fff;color:var(--navy);box-shadow:var(--shadow-sm)}
.dash-kpis{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin-bottom:10px}
.kpi{border:1px solid var(--line);border-radius:12px;padding:10px 12px;min-width:0}
.kpi small{display:block;font-size:.72rem;color:var(--muted);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}
.kpi strong{display:block;font-family:var(--font-head);font-size:1.15rem;color:var(--navy);letter-spacing:-.02em;font-variant-numeric:tabular-nums;margin-top:2px}
.kpi em{font-style:normal;font-size:.72rem;font-weight:600}
.kpi em.up{color:var(--success)}.kpi em.down{color:var(--success)}
.dash-chart{position:relative}
.dash-chart svg{width:100%;height:auto;overflow:visible}
.dash-chart .axis text{font-family:var(--font-body);font-size:10.5px;fill:var(--muted-2)}
.dash-chart .grid line{stroke:var(--line);stroke-width:1}
.dash-chart .hit{fill:transparent;cursor:pointer;outline:none}
.dash-chart .col-bg{fill:var(--royal-soft);opacity:0;transition:opacity .2s}
.dash-chart .col-bg.on{opacity:1}
.dash-chart .bar{transform-box:fill-box;transform-origin:bottom;animation:grow .7s var(--ease) both}
.dash-chart .ln{fill:none;stroke-width:2.5;stroke-linecap:round;stroke-linejoin:round;stroke-dasharray:900;stroke-dashoffset:900;animation:draw 1.2s var(--ease) forwards}
.dash-chart .dot{transition:r .2s}
.dash-tip{position:absolute;top:0;pointer-events:none;background:var(--navy);color:#fff;border-radius:10px;padding:9px 12px;font-size:.78rem;line-height:1.5;box-shadow:var(--shadow);white-space:nowrap;z-index:2}
.dash-tip b{font-family:var(--font-head);display:block;margin-bottom:2px}
.dash-tip i{display:inline-block;width:8px;height:8px;border-radius:2px;margin-right:6px;vertical-align:middle;box-shadow:0 0 0 1px rgba(255,255,255,.7)}
.dash-foot{display:flex;justify-content:space-between;align-items:center;gap:10px;flex-wrap:wrap;margin-top:8px;padding-top:12px;border-top:1px dashed var(--line-2)}
.dash-legend{display:flex;flex-wrap:wrap;gap:6px 14px;font-size:.76rem;color:var(--muted)}
.dash-legend span{display:inline-flex;align-items:center;gap:6px}
.dash-legend i{width:10px;height:10px;border-radius:3px;display:inline-block}
.dash-legend i.l{height:3px;border-radius:2px;width:14px}
.dash-hint{font-size:.74rem;color:var(--muted-2)}
@media (max-width:1100px){.services-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:680px){
  .services-grid{grid-template-columns:1fr}
  .dash{padding:18px 16px 14px}
  .dash-tabs button{font-size:.74rem;padding:8px 4px}
  .kpi{padding:8px 9px}.kpi strong{font-size:.98rem}
}

/* ---------- Hero backdrop media ---------- */
.hero-media{position:relative;border-radius:24px;overflow:hidden;aspect-ratio:440/484;max-width:100%;background:#0B1D3A;box-shadow:0 30px 60px -30px rgba(10,26,51,.55)}
.hero-media canvas,.hero-media .hero-video{position:absolute;inset:0;width:100%;height:100%;display:block}
.hero-media .hero-video{object-fit:cover}
.hero-media::after{content:"";position:absolute;inset:0;border-radius:24px;box-shadow:inset 0 0 0 1px rgba(255,255,255,.08);pointer-events:none}
.hero-media-card{position:absolute;left:22px;right:22px;bottom:22px;padding:20px 22px;border-radius:16px;background:rgba(10,26,51,.45);backdrop-filter:blur(10px);-webkit-backdrop-filter:blur(10px);border:1px solid rgba(255,255,255,.12);color:#fff}
.hm-kicker{display:block;font-family:var(--font-head);font-size:.72rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:#C9A979}
.hm-quote{margin:8px 0 0;font-family:var(--font-head);font-size:clamp(1.15rem,1.8vw,1.45rem);font-weight:650;line-height:1.3;letter-spacing:-.02em;color:#fff}
@media (max-width:920px){.hero-media{aspect-ratio:16/11}}
@media (max-width:680px){.hero-media{aspect-ratio:4/3.4}.hero-media-card{left:14px;right:14px;bottom:14px;padding:14px 16px}}

/* ---------- Hero growth scene ---------- */
.growth-scene{position:absolute;inset:0;width:100%;height:100%;display:block}
.growth-scene text{font-family:var(--font-head)}
.gs-kicker{font-size:11px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;fill:#C9A979}
.gs-head{font-size:19px;font-weight:700;letter-spacing:-.02em;fill:#fff}
.gs-lbl{font-size:12.5px;font-weight:600;fill:#DCE4F5}
.gs-growth{font-size:24px;font-weight:750;letter-spacing:-.02em;fill:#E2C48F}
.gs-found{font-size:11px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;fill:#C9A979}
.gs-blk-t{font-family:var(--font-body)!important;font-size:11px;font-weight:600;fill:#fff}
.gs-blk{opacity:0;animation:gsUp .6s var(--ease) forwards}
.gs-tick{stroke-dasharray:14;stroke-dashoffset:14;animation:draw .4s ease forwards}
.gs-path{stroke-dasharray:520;stroke-dashoffset:520;animation:draw 1.8s 1s var(--ease) forwards}
.gs-area{opacity:0;animation:gsFade 1.2s 1.8s ease forwards}
.gs-node{opacity:0;animation:gsPop .5s var(--ease) forwards}
.gs-node,.gs-peak{transform-box:fill-box;transform-origin:center}
.gs-peak{opacity:0;animation:gsPop .6s 2.6s var(--ease) forwards}
.gs-ring{transform-box:fill-box;transform-origin:center;animation:gsRing 2.6s 3.2s ease-out infinite}
.gs-steps rect{transform-box:fill-box;transform-origin:bottom;animation:grow 1s .9s var(--ease) both}
.gs-sparks circle{opacity:0;animation:gsRise 7s linear infinite}
.gs-glow{animation:gsBreathe 8s ease-in-out infinite}
@keyframes gsUp{from{opacity:0;transform:translateY(10px)}to{opacity:1;transform:none}}
@keyframes gsFade{to{opacity:1}}
@keyframes gsPop{from{opacity:0;transform:scale(.6)}to{opacity:1;transform:scale(1)}}
@keyframes gsRing{0%{transform:scale(1);opacity:.9}100%{transform:scale(2.6);opacity:0}}
@keyframes gsRise{0%{opacity:0;transform:translateY(0)}15%{opacity:.8}100%{opacity:0;transform:translateY(-300px)}}
@keyframes gsBreathe{0%,100%{opacity:.8}50%{opacity:1}}
@media (max-width:920px){.hero-media:has(.growth-scene){aspect-ratio:440/484;max-width:520px}}
@media (max-width:680px){.hero-media:has(.growth-scene){aspect-ratio:440/484}}
@media (prefers-reduced-motion:reduce){.gs-blk,.gs-node,.gs-peak,.gs-area{opacity:1}.gs-path,.gs-tick{stroke-dashoffset:0}.gs-sparks{display:none}}

/* ---------- Hero partnership photo ---------- */
.hero-media--photo{background:#0B1D3A}
.hero-media--photo picture{position:absolute;inset:0}
.hero-photo{width:100%;height:100%;object-fit:cover;object-position:48% 50%;display:block;transform:scale(1.04);animation:heroZoom 14s ease-out forwards}
.hero-media--photo::before{content:"";position:absolute;inset:0;z-index:1;background:linear-gradient(180deg,rgba(10,26,51,.10) 0%,rgba(10,26,51,.05) 40%,rgba(10,26,51,.70) 78%,rgba(10,26,51,.92) 100%),linear-gradient(90deg,rgba(35,72,201,.18),rgba(35,72,201,0) 60%)}
.hero-media--photo .hero-media-card{z-index:2;background:rgba(10,26,51,.55)}
@keyframes heroZoom{to{transform:scale(1)}}
@media (prefers-reduced-motion:reduce){.hero-photo{animation:none;transform:none}}