:root{
  --ink:#252525;
  --ink-soft:#57534c;
  --paper:#ffffff;
  --paper-2:#fcf8ee;
  --line:#e7dcc3;
  --gold:#b88a27;
  --gold-lt:#d8b45b;
  --wrap:1200px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink-soft);
  font-family:Inter,-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif;
  font-size:17px;line-height:1.65;-webkit-font-smoothing:antialiased}
img{max-width:100%;height:auto;display:block}
a{color:inherit}
h1,h2,h3{font-family:"Instrument Serif",Georgia,serif;font-weight:400;color:var(--ink);
  line-height:1.05;letter-spacing:-.015em;margin:0 0 .5em}
h1{font-size:clamp(2.5rem,5.3vw,4.1rem)}
h2{font-size:clamp(1.9rem,4vw,3.05rem);line-height:1.08}
h3{font-size:1.28rem;line-height:1.25;margin-bottom:.35em}
h1 em,h2 em{font-style:italic;color:var(--ink)}
p{margin:0 0 1em}
.wrap{width:min(100% - 2.5rem,var(--wrap));margin-inline:auto}
.skip{position:absolute;left:-9999px}
.skip:focus{left:1rem;top:1rem;background:#fff;padding:.6rem 1rem;z-index:99}
.kick{font-size:.72rem;letter-spacing:.22em;text-transform:uppercase;color:var(--gold);
  font-weight:600;margin-bottom:1.1em}
.kick.light{color:var(--gold-lt)}
.num{font-family:"Instrument Serif",Georgia,serif;font-size:1.35rem;color:var(--gold);
  letter-spacing:.02em}

.btn{display:inline-block;background:var(--gold);color:#fff;text-decoration:none;
  font-weight:600;font-size:.94rem;padding:.95rem 1.8rem;border:1px solid var(--gold);
  border-radius:999px;transition:background .2s,color .2s;cursor:pointer;font-family:inherit}
.btn:hover{background:#fff;color:var(--gold)}
.talk .btn{background:var(--gold);border-color:var(--gold);color:#fff}
.talk .btn:hover{background:#fff;color:var(--gold)}
.link{text-decoration:none;font-size:.94rem;font-weight:500;border-bottom:1px solid var(--gold);
  padding-bottom:2px;white-space:nowrap}
.link.light{color:var(--ink)}
.pill{display:inline-block;text-decoration:none;font-size:.86rem;font-weight:600;
  padding:.58rem 1.2rem;border:1px solid var(--gold);color:var(--gold);border-radius:999px;
  transition:border-color .2s,background .2s,color .2s}
.pill:hover{border-color:var(--gold);background:var(--gold);color:#fff}

/* top utility label */
.ssdn-bar{background:#252525;color:#fff;min-height:28px;display:flex;align-items:center;justify-content:center;
  font-size:.68rem;letter-spacing:.28em;font-weight:600;text-transform:uppercase}
.ssdn-bar span{display:block;padding:.35rem 0}

/* header */
.hd{position:sticky;top:0;z-index:60;background:rgba(255,255,255,.96);
  backdrop-filter:saturate(140%) blur(10px);border-bottom:1px solid var(--line)}
.hd-in{display:flex;align-items:center;gap:2rem;min-height:76px}
.brand{display:flex;align-items:center;gap:.6rem;text-decoration:none;color:var(--ink);
  font-family:"Instrument Serif",Georgia,serif;font-size:1.3rem;letter-spacing:-.01em}
.brand img{width:32px;height:32px;object-fit:contain}
.brand em{font-style:normal;color:inherit}
.nav{margin-left:auto;display:flex;gap:2rem}
.nav a{text-decoration:none;font-size:.92rem;color:var(--ink-soft);position:relative}
.nav a::after{content:"";position:absolute;left:0;right:100%;bottom:-4px;height:1px;
  background:var(--gold);transition:right .25s ease}
.nav a:hover::after{right:0}
.burger{display:none;background:none;border:0;padding:.5rem;cursor:pointer;margin-left:auto}
.burger span{display:block;width:24px;height:1.5px;background:var(--ink);margin:6px 0;
  transition:transform .22s,opacity .22s}
body.nav-open .burger span:nth-child(1){transform:translateY(3.75px) rotate(45deg)}
body.nav-open .burger span:nth-child(2){transform:translateY(-3.75px) rotate(-45deg)}

/* hero */
.hero{padding:7rem 0 0;position:relative;overflow:hidden;background:
 radial-gradient(circle at 88% 22%, rgba(184,138,39,.10), transparent 20rem),
 linear-gradient(180deg,#fff 0%,#fffdf9 100%)}
.tag{display:flex;align-items:center;gap:.6rem;font-size:.82rem;letter-spacing:.04em;
  color:var(--ink-soft);margin-bottom:2rem}
.tag i{width:7px;height:7px;border-radius:50%;background:var(--gold);flex:none;
  box-shadow:0 0 0 4px rgba(201,151,27,.18)}
.hero h1{margin-bottom:.35em;color:var(--ink)}
.hero h1 span{color:var(--ink);font-style:normal}
.hero-grid{display:grid;grid-template-columns:1.15fr .85fr;gap:3rem;align-items:end;
  border-top:1px solid var(--line);padding-top:2.2rem;margin-top:2.5rem}
.lede{font-size:clamp(1.05rem,1.5vw,1.22rem);max-width:46ch;margin:0}
.hero-act{display:flex;align-items:center;gap:1.5rem;flex-wrap:wrap;justify-content:flex-end}

/* ticker */
.ticker{margin-top:4.5rem;border-top:1px solid var(--line);border-bottom:1px solid var(--line);
  overflow:hidden;background:var(--paper-2)}
.ticker-in{display:flex;align-items:center;gap:1.6rem;white-space:nowrap;padding:1.05rem 0;
  width:max-content;animation:slide 44s linear infinite}
.ticker span{font-family:"Instrument Serif",Georgia,serif;font-size:1.35rem;color:var(--ink)}
.ticker i{color:var(--gold);font-style:normal}
@keyframes slide{from{transform:translateX(0)}to{transform:translateX(-50%)}}

/* stats & software */
.stats{padding:4.7rem 0 2rem}
.stats-in{display:grid;grid-template-columns:repeat(2,1fr);gap:1.4rem 2rem}
.stats-in>div{opacity:0;transform:translateY(14px);transition:opacity .6s ease,transform .6s ease}
.stats-in>div.in{opacity:1;transform:none}
.stat-card{border-top:1.5px solid var(--gold);padding:1.05rem 0 .35rem}
.stats b{display:block;font-family:"Instrument Serif",Georgia,serif;font-weight:400;
  font-size:clamp(2.2rem,4vw,3.15rem);color:var(--ink);line-height:1.02;margin-bottom:.42rem}
.stats .stat-card:nth-child(2) b{font-size:clamp(2rem,3.3vw,2.65rem)}
.stats sup{color:var(--gold);font-size:.5em;top:-.6em}
.stats span{font-size:.92rem;display:block;max-width:34ch}
.software-panel{grid-column:1/-1;border-top:1.5px solid var(--gold);padding-top:2.1rem;margin-top:.35rem}
.software-head{max-width:760px;margin-bottom:2rem}
.software-head h2{margin-bottom:.38em}
.software-head p:last-child{margin:0;max-width:64ch}
.software-groups{display:grid;grid-template-columns:1.1fr .9fr;gap:2rem 2.4rem}
.software-group{padding-top:.15rem}
.software-group:last-child{grid-column:1/-1}
.software-group-head{display:flex;align-items:baseline;justify-content:space-between;gap:1rem;margin-bottom:1rem}
.software-label{display:block;font-size:.68rem;letter-spacing:.15em;text-transform:uppercase;font-weight:700;color:var(--gold);margin:0}
.software-count{font-size:.72rem;color:var(--muted);white-space:nowrap}
.software-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:.7rem}
.software-card{display:flex;align-items:center;gap:.72rem;min-height:62px;padding:.65rem .75rem;background:#fff;border:1px solid var(--line);border-radius:10px;box-shadow:0 5px 14px rgba(58,44,15,.045);transition:transform .2s ease,box-shadow .2s ease,border-color .2s ease}
.software-card:hover{transform:translateY(-2px);border-color:rgba(184,135,44,.45);box-shadow:0 8px 18px rgba(58,44,15,.08)}
.software-card img{display:block;flex:0 0 31px;width:31px;height:31px;object-fit:contain;border-radius:7px}
.software-card span{font-size:.82rem;line-height:1.2;color:var(--ink)}

/* sections */
.sec-hd{max-width:640px;margin-bottom:3.5rem}
.sec-sub{font-size:1.02rem;margin:0}

/* services list */
.work{padding:6rem 0}
.list{list-style:none;margin:0;padding:0;border-top:1px solid var(--line)}
.list li{display:grid;grid-template-columns:70px 1fr;gap:1.5rem;align-items:start;
  padding:2.1rem 1rem 2.1rem 0;border-bottom:1px solid var(--line);
  opacity:0;transform:translateY(14px);transition:opacity .55s ease,transform .55s ease,
  background .25s ease,padding-left .25s ease}
.list li.in{opacity:1;transform:none}
.list li:hover{background:var(--paper-2);padding-left:1.1rem;box-shadow:inset 3px 0 0 var(--gold)}
.li-main p{margin:0;max-width:62ch;font-size:.99rem}

/* who */
.who{padding:5rem 0 6rem;background:linear-gradient(180deg,#fff 0%,#fcf8ee 100%);border-block:1px solid var(--line)}
.who-in{display:grid;grid-template-columns:1.15fr .85fr;gap:4.5rem;align-items:center}
.who-copy p:last-of-type{margin-bottom:1.6em}
blockquote{margin:0;font-family:"Instrument Serif",Georgia,serif;font-style:italic;
  font-size:1.5rem;line-height:1.3;color:var(--ink);border-left:2px solid var(--gold);
  padding-left:1.3rem}
.who-img{margin:0;position:relative;max-width:560px;justify-self:end}
.who-img img{width:100%;height:auto;display:block;filter:saturate(.92);border:1px solid var(--line)}
.who-img figcaption{background:var(--gold);color:#fff;padding:1rem 1.25rem;
  display:flex;align-items:center;justify-content:space-between;gap:1.5rem;flex-wrap:wrap}
.founder-main{display:flex;flex-direction:column;min-width:0}
.who-img figcaption strong{font-family:"Instrument Serif",Georgia,serif;font-weight:400;font-size:1.15rem}
.who-img figcaption span{font-size:.82rem;color:rgba(255,255,255,.78)}
.founder-partner{font-size:.82rem;color:var(--gold);white-space:nowrap}

/* business partner reference is retained in source but not rendered in the About copy */
.partner-reference{display:none}

/* how */
.how{padding:6rem 0}
.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:2.5rem}
.steps article{border-top:1px solid var(--line);padding-top:1.6rem;
  opacity:0;transform:translateY(14px);transition:opacity .55s ease,transform .55s ease}
.steps article.in{opacity:1;transform:none}
.steps .num{display:block;margin-bottom:1.1rem}
.steps p{margin:0;font-size:.97rem}

/* talk */
 .talk{background:linear-gradient(180deg,#fffdf8 0%,#fff 100%);color:var(--ink-soft);padding:6rem 0;border-block:1px solid var(--line)}
.talk h2{color:var(--ink)}
.talk-sub{max-width:44ch;font-size:1.02rem}
.talk-in{display:grid;grid-template-columns:1fr .85fr;gap:4.5rem;align-items:start}
.talk-act{display:flex;align-items:center;gap:1.6rem;flex-wrap:wrap;margin-top:2rem}
.form{display:flex;flex-direction:column;gap:1rem;background:#fff;
  padding:2rem;border:1px solid var(--line);box-shadow:0 14px 40px rgba(58,44,15,.08)}
.form label{display:flex;flex-direction:column;gap:.45rem;font-size:.8rem;
  letter-spacing:.1em;text-transform:uppercase;color:var(--ink-soft)}
.form input,.form textarea{background:transparent;border:0;border-bottom:1px solid var(--line);
  color:var(--ink);font:inherit;font-size:1rem;padding:.5rem 0;text-transform:none;letter-spacing:0;
  border-radius:0}
.form input:focus,.form textarea:focus{outline:none;border-bottom-color:var(--gold)}
.form textarea{resize:vertical}
.form .btn{align-self:flex-start;margin-top:.5rem}
.form-note{font-size:.82rem;color:var(--gold);text-transform:none;letter-spacing:0;margin:0}

/* footer */
.ft{background:#fff;color:var(--ink-soft);padding:3.2rem 0;border-top:2px solid var(--gold)}
.ft-in{display:flex;flex-wrap:wrap;gap:2rem;align-items:center;justify-content:space-between}
.ft .brand{color:var(--ink)}
.ft-add{margin:.6rem 0 0;font-size:.88rem}
.ft-nav{display:flex;gap:1.6rem;flex-wrap:wrap}
.ft-nav a{text-decoration:none;font-size:.9rem}
.ft-nav a:hover{color:var(--gold)}
.fine{margin:0;font-size:.8rem;color:#8a8377;width:100%}

@media (max-width:980px){
  .hero-grid,.who-in,.talk-in{grid-template-columns:1fr;gap:2rem}
  .hero-act{justify-content:flex-start}
  .stats-in,.steps{grid-template-columns:1fr 1fr}
  .who-img{max-width:420px}
}
@media (max-width:700px){
  body{font-size:16px}
  .nav{position:absolute;top:100%;left:0;right:0;flex-direction:column;gap:0;
    background:var(--paper-2);border-bottom:1px solid var(--line);
    max-height:0;overflow:hidden;transition:max-height .28s ease;margin:0}
  body.nav-open .nav{max-height:300px}
  .nav a{padding:.95rem 1.25rem;border-bottom:1px solid var(--line);font-size:1rem}
  .pill{display:none}
  .burger{display:block}
  .hd-in{min-height:64px}
  .hero{padding-top:4rem}
  .stats-in,.steps{grid-template-columns:1fr}
  .work,.how,.who,.talk,.stats{padding:3.5rem 0}
  .list li{grid-template-columns:48px 1fr;gap:1rem;padding:1.6rem 0}
  .form{padding:1.4rem}
}
@media(max-width:760px){.founder-partner{white-space:normal;flex-basis:100%}.who-img figcaption{gap:.35rem 1rem}}
@media (prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  .ticker-in{animation:none}
  .list li,.steps article,.stats-in>div{opacity:1;transform:none;transition:none}
}

:focus-visible{outline:2px solid var(--gold);outline-offset:3px}

/* BAS / tax supervision section */
.compliance{padding:88px 0;background:#fbf8f1;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.compliance-in{display:grid;grid-template-columns:1fr 1.05fr;gap:64px;align-items:center}
.compliance h2{max-width:620px}
.compliance-copy{max-width:700px}
.compliance-copy p{margin:0 0 14px;color:#454545;line-height:1.72}
.compliance-copy a{color:inherit;text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:3px}
.agent-profile{display:flex;gap:24px;align-items:flex-start}
.agent-photo{position:relative;flex:0 0 132px;width:132px;height:132px;margin-top:-8px;border-radius:28px;overflow:hidden;border:1px solid rgba(183,132,31,.32);background:#eee;box-shadow:0 12px 28px rgba(35,28,18,.1)}
.agent-photo-blur{position:absolute;inset:-14px;background-image:url('assets/yagnesh.webp');background-size:cover;background-position:center;filter:blur(16px) saturate(.9);transform:scale(1.14);opacity:.72}
.agent-photo img{position:absolute;inset:7px;width:118px;height:118px;object-fit:cover;border-radius:22px;display:block}
.agent-copy h3{margin:0 0 3px;font-size:1.34rem;font-weight:650}
.agent-role{font-size:.88rem!important;color:#6b5a35!important;margin-bottom:10px!important}
@media(max-width:760px){.compliance-in{grid-template-columns:1fr;gap:26px}.compliance{padding:64px 0}.agent-profile{align-items:flex-start;gap:16px}.agent-photo{flex-basis:108px;width:108px;height:108px;margin-top:0;border-radius:22px}.agent-photo img{width:94px;height:94px}.agent-copy h3{font-size:1.16rem}}


/* reviews and case studies */
.reviews{padding:6rem 0;background:#fff;border-top:1px solid var(--line)}
.review-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1.5rem}
.review-card{border:1px solid var(--line);background:var(--paper-2);padding:1.8rem;min-height:210px;display:flex;flex-direction:column;justify-content:space-between}
.quote-mark{font-family:"Instrument Serif",Georgia,serif;font-size:3rem;line-height:.8;color:var(--gold)}
.review-placeholder{font-family:"Instrument Serif",Georgia,serif;font-size:1.25rem;color:var(--ink);font-style:italic;margin:1rem 0}
.review-source{font-size:.78rem;color:#8a8377;text-transform:uppercase;letter-spacing:.08em}
.case-studies{padding:6rem 0;background:#fcf8ee;border-block:1px solid var(--line)}
.case-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1.5rem}
.case-card{background:#fff;border:1px solid var(--line);padding:1.8rem}
.case-label{display:block;color:var(--gold);font-family:"Instrument Serif",Georgia,serif;font-size:1.2rem;margin-bottom:1rem}
.case-card h3{margin-bottom:.55rem}
.case-card p{margin:0;font-size:.95rem}
.socials{display:flex;gap:.55rem;flex-wrap:wrap;margin-left:auto}
.social-icon{display:inline-flex;align-items:center;justify-content:center;width:34px;height:34px;border:1px solid var(--line);border-radius:50%;background:#fff;transition:transform .2s ease,border-color .2s ease,box-shadow .2s ease}
.social-icon svg{width:17px;height:17px;display:block}
.social-icon:hover{transform:translateY(-2px);border-color:var(--gold);box-shadow:0 6px 14px rgba(58,44,15,.09)}
.ft-in{align-items:flex-start}
@media(max-width:980px){.software-groups,.review-grid,.case-grid{grid-template-columns:1fr}.software-group:last-child{grid-column:auto}.software-grid{grid-template-columns:repeat(3,minmax(0,1fr))}}
@media(max-width:700px){.stats-in{grid-template-columns:1fr}.software-panel{grid-column:auto}.software-groups,.review-grid,.case-grid{grid-template-columns:1fr}.software-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.socials{width:100%;margin-left:0}}


/* v9 regional links and software disclaimer */
.region-card b{display:flex;align-items:baseline;gap:.25rem}
.region-plus{color:var(--gold);font-size:.7em}
.region-links{display:flex;gap:.45rem;margin-top:.8rem}
.region-links a{display:inline-flex;align-items:center;justify-content:center;min-width:32px;height:28px;padding:0 .55rem;border:1px solid var(--line);border-radius:999px;color:var(--ink);text-decoration:none;font-size:.7rem;letter-spacing:.08em;font-weight:700;transition:all .2s ease}
.region-links a:hover{border-color:var(--gold);color:var(--gold);transform:translateY(-1px)}
.software-disclaimer{margin:1.25rem 0 0;color:var(--muted);font-size:.68rem;line-height:1.55;max-width:90ch}
@media (max-width:760px){.region-links{margin-top:.65rem}.software-disclaimer{font-size:.66rem}}

/* V10 launch polish */
.contact-placeholder h3{margin:.25rem 0 .65rem;font-size:1.55rem;line-height:1.15}
.contact-placeholder p{color:rgba(255,255,255,.78);max-width:34rem}
.form-kicker{color:#d5ad69;text-transform:uppercase;letter-spacing:.12em;font-size:.72rem;font-weight:700;margin:0}