/* POG Advisory & Chartered Accountants: main stylesheet */
/* Layout: a living ledger. Dark "night-ledger" hero with a self-drawing cash-flow chart,
   a paper-white services bento where every card animates its own figures, then back to ink. */
:root {
  color-scheme: dark;
  --ink: #07111f;
  --ink-2: #0c1b30;
  --ink-3: #12284a;
  --rule: rgba(150, 185, 225, 0.14);
  --fg: #e9f0f8;
  --muted: #8ea4bf;
  --blue: #2f9bea;
  --blue-2: #7cc4ff;
  --coral: #ff6f5e;
  --paper: #eef3f8;
  --paper-2: #ffffff;
  --paper-fg: #0b1a2e;
  --paper-muted: #50637b;
  --paper-rule: #d6e0ec;

  --f-display: "Bricolage Grotesque", "Segoe UI", system-ui, sans-serif;
  --f-body: "Instrument Sans", "Segoe UI", system-ui, sans-serif;
  --f-mono: "JetBrains Mono", ui-monospace, "SFMono-Regular", Menlo, monospace;

  --r: 18px;
  --gutter-l: max(16px, env(safe-area-inset-left, 0px));
  --gutter-r: max(16px, env(safe-area-inset-right, 0px));
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  background: var(--ink);
  color: var(--fg);
  font: 400 16px/1.6 var(--f-body);
  -webkit-font-smoothing: antialiased;
  overflow-x: hidden;
}
body::before {
  content: ""; position: fixed; inset: 0 0 auto;
  height: env(safe-area-inset-top, 0px); z-index: 60; background: var(--ink);
}
a { color: inherit; }
h1, h2, h3 { font-family: var(--f-display); text-wrap: balance; margin: 0; line-height: 1.05; letter-spacing: -0.02em; }
p { margin: 0; }
.mono { font-family: var(--f-mono); font-variant-numeric: tabular-nums; }
.wrap { max-width: 1200px; margin-inline: auto; padding-left: var(--gutter-l); padding-right: var(--gutter-r); }
.eyebrow {
  font: 500 12px/1 var(--f-mono); letter-spacing: 0.14em; text-transform: uppercase; color: var(--blue-2);
  display: inline-flex; align-items: center; gap: 10px;
}
.eyebrow::before { content: ""; width: 22px; height: 1px; background: currentColor; }
:focus-visible { outline: 2px solid var(--blue-2); outline-offset: 3px; border-radius: 6px; }

/* ---------- buttons ---------- */
.btn {
  display: inline-flex; align-items: center; gap: 10px;
  padding: 14px 22px; border-radius: 999px; border: 1px solid transparent;
  font: 600 15px/1 var(--f-body); text-decoration: none; cursor: pointer;
  transition: transform .25s ease, background .25s ease, border-color .25s ease, box-shadow .25s ease;
}
.btn-primary { background: var(--blue); color: #fff; box-shadow: 0 10px 30px -10px rgba(47,155,234,.7); }
.btn-primary:hover { transform: translateY(-2px); background: #46a9f1; }
.btn-ghost { border-color: var(--rule); color: var(--fg); }
.btn-ghost:hover { border-color: var(--blue-2); }
.btn .arrow { transition: transform .25s ease; }
.btn:hover .arrow { transform: translateX(4px); }

/* ---------- header ---------- */
.header {
  position: sticky; top: env(safe-area-inset-top, 0px); z-index: 50;
  background: rgba(7, 17, 31, 0.78); backdrop-filter: blur(14px); -webkit-backdrop-filter: blur(14px);
  border-bottom: 1px solid var(--rule);
}
.nav { display: flex; align-items: center; justify-content: space-between; gap: 20px; height: 68px; }
/* Original POG Advisory logo, kept as-is */
.logo { display: flex; align-items: center; gap: 10px; text-decoration: none; }
.logo-img { display: block; height: 46px; width: auto; max-width: 100%; }
.footer .logo-img { height: 58px; }
.nav-links { display: flex; gap: 6px; list-style: none; margin: 0; padding: 0; }
.nav-links a { display: block; padding: 8px 14px; border-radius: 999px; text-decoration: none; color: var(--muted); font-weight: 500; font-size: 15px; transition: color .2s, background .2s; }
.nav-links a:hover { color: var(--fg); background: rgba(150,185,225,.08); }
.nav-cta { display: flex; gap: 10px; align-items: center; }
.btn-wa { background: #1fa855; color: #fff; padding: 11px 18px; font-size: 14px; }
.btn-wa:hover { background: #25c063; transform: translateY(-1px); }
.menu-btn { display: none; background: none; border: 1px solid var(--rule); color: var(--fg); border-radius: 10px; width: 42px; height: 42px; cursor: pointer; }
.mobile-menu { display: none; border-top: 1px solid var(--rule); }
.mobile-menu ul { list-style: none; margin: 0; padding-block: 10px 18px; display: grid; gap: 2px; }
.mobile-menu a { display: block; padding: 12px 4px; text-decoration: none; font: 600 20px/1.2 var(--f-display); }
.header.open .mobile-menu { display: block; }

/* ---------- hero ---------- */
.hero { position: relative; overflow: hidden; border-bottom: 1px solid var(--rule); }
#ledger-rain {
  position: absolute; inset: 0; width: 100%; height: 100%; pointer-events: none;
  -webkit-mask-image: radial-gradient(ellipse 80% 70% at 70% 40%, #000 20%, transparent 80%);
          mask-image: radial-gradient(ellipse 80% 70% at 70% 40%, #000 20%, transparent 80%);
}
.hero-glow {
  position: absolute; width: 720px; height: 720px; right: -160px; top: -260px; pointer-events: none;
  background: radial-gradient(circle, rgba(47,155,234,.28), transparent 62%);
  animation: drift 14s ease-in-out infinite alternate;
}
@keyframes drift { to { transform: translate(-120px, 80px) scale(1.1); } }
.hero-grid {
  position: relative; display: grid; grid-template-columns: 1.02fr 1fr; gap: 48px; align-items: center;
  padding-block: 72px 64px;
}
.hero-copy { min-width: 0; display: grid; gap: 26px; }
.hero h1 { font-size: clamp(44px, 6.4vw, 84px); font-weight: 800; }
.hero h1 .strike { position: relative; color: var(--coral); white-space: nowrap; }
.hero h1 .strike::after {
  content: ""; position: absolute; left: -2%; right: -2%; top: 54%; height: 0.09em; background: var(--coral);
  transform-origin: left; transform: scaleX(1); animation: strike 0.9s 0.7s cubic-bezier(.7,0,.2,1) both;
}
@keyframes strike { from { transform: scaleX(0); } }
.hero h1 .glow {
  background: linear-gradient(90deg, var(--blue-2), var(--blue) 45%, #b7e0ff 55%, var(--blue-2));
  background-size: 250% 100%; -webkit-background-clip: text; background-clip: text; color: transparent;
  animation: sheen 5s linear infinite;
}
@keyframes sheen { to { background-position: -250% 0; } }
.hero-lede { font-size: 18px; color: var(--muted); max-width: 52ch; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; }

.chart-card {
  position: relative; min-width: 0; border-radius: 24px; padding: 22px;
  background: linear-gradient(180deg, rgba(18,40,74,.75), rgba(12,27,48,.85));
  border: 1px solid var(--rule);
  box-shadow: 0 40px 80px -30px rgba(0,0,0,.6), inset 0 1px 0 rgba(255,255,255,.05);
}
.chart-head { display: flex; justify-content: space-between; align-items: flex-start; gap: 12px; flex-wrap: wrap; }
.chart-label { font: 500 12px/1 var(--f-mono); letter-spacing: .1em; text-transform: uppercase; color: var(--muted); }
.chart-value { font: 700 clamp(26px, 3.2vw, 38px)/1.1 var(--f-mono); margin-top: 8px; font-variant-numeric: tabular-nums; transition: color .3s; }
.chart-value.neg { color: var(--coral); }
.chart-value.pos { color: var(--blue-2); }
.chart-status {
  font: 500 12px/1 var(--f-mono); padding: 8px 12px; border-radius: 999px; border: 1px solid var(--rule);
  display: inline-flex; align-items: center; gap: 8px; white-space: nowrap;
}
.chart-status .dot { width: 8px; height: 8px; border-radius: 50%; background: var(--coral); box-shadow: 0 0 0 0 currentColor; animation: ping 1.6s infinite; }
.chart-status.pos .dot { background: var(--blue-2); }
@keyframes ping { 0% { box-shadow: 0 0 0 0 rgba(124,196,255,.55); } 100% { box-shadow: 0 0 0 10px rgba(124,196,255,0); } }
#cashflow { display: block; width: 100%; height: 300px; margin-top: 14px; }
.chart-foot { display: flex; justify-content: space-between; gap: 12px; margin-top: 10px; font: 400 12px/1.4 var(--f-mono); color: var(--muted); }
.replay { background: none; border: 0; color: var(--blue-2); font: inherit; cursor: pointer; padding: 0; }
.replay:hover { text-decoration: underline; }

/* floating chips around the chart */
.chip {
  position: absolute; z-index: 2; display: flex; align-items: center; gap: 10px;
  padding: 10px 14px; border-radius: 14px; background: rgba(7,17,31,.92); border: 1px solid var(--rule);
  box-shadow: 0 18px 40px -16px rgba(0,0,0,.7); font-size: 13px; animation: bob 6s ease-in-out infinite;
}
.chip b { font: 700 15px/1 var(--f-mono); display: block; }
.chip span { color: var(--muted); font-size: 12px; }
.chip-1 { left: -34px; bottom: 78px; }
.chip-2 { right: -22px; top: -22px; animation-delay: -3s; }
.chip-icon { width: 30px; height: 30px; border-radius: 9px; display: grid; place-items: center; background: rgba(47,155,234,.16); color: var(--blue-2); }
@keyframes bob { 50% { transform: translateY(-10px); } }

/* ---------- stats (odometers) ---------- */
.stats { display: grid; grid-template-columns: repeat(4, 1fr); border-bottom: 1px solid var(--rule); }
.stat { padding: 34px 24px; border-right: 1px solid var(--rule); min-width: 0; }
.stat:last-child { border-right: 0; }
.odo { font: 700 clamp(40px, 5vw, 64px)/1 var(--f-mono); letter-spacing: -0.04em; display: inline-flex; height: 1em; overflow: hidden; font-variant-numeric: tabular-nums; }
.odo .d { display: inline-block; height: 1em; overflow: hidden; }
.odo .strip { display: flex; flex-direction: column; transition: transform 2.2s cubic-bezier(.16,1,.3,1); }
.odo .strip > span { height: 1em; line-height: 1; }
.odo .sfx { color: var(--blue); }
.stat p { color: var(--muted); margin-top: 10px; font-size: 14px; }

/* ---------- ticker ---------- */
.ticker { overflow: hidden; border-bottom: 1px solid var(--rule); background: var(--ink-2); }
.ticker-track { display: flex; width: max-content; animation: marquee 48s linear infinite; }
.ticker:hover .ticker-track { animation-play-state: paused; }
.ticker-item { display: flex; align-items: center; gap: 12px; padding: 16px 28px; font: 500 14px/1 var(--f-mono); white-space: nowrap; border-right: 1px solid var(--rule); }
.ticker-item em { font-style: normal; color: var(--blue-2); }
.ticker-item .up { color: var(--blue-2); }
@keyframes marquee { to { transform: translateX(-50%); } }

/* ---------- services bento (paper band) ---------- */
.paper { background: var(--paper); color: var(--paper-fg); }
.paper .eyebrow { color: #1a76c0; }
.section { padding-block: 104px; }
.section-head { display: flex; justify-content: space-between; align-items: end; gap: 32px; flex-wrap: wrap; margin-bottom: 48px; }
.section-head h2 { font-size: clamp(34px, 4.4vw, 56px); font-weight: 800; max-width: 16ch; margin-top: 16px; }
.section-head p { max-width: 42ch; color: var(--paper-muted); }
.bento { display: grid; grid-template-columns: repeat(6, 1fr); gap: 16px; }
.card {
  --mx: 50%; --my: 50%;
  position: relative; min-width: 0; overflow: hidden; border-radius: var(--r);
  background: var(--paper-2); border: 1px solid var(--paper-rule);
  padding: 26px; display: flex; flex-direction: column; gap: 14px;
  transition: transform .35s cubic-bezier(.2,.8,.2,1), box-shadow .35s;
}
.card::before {
  content: ""; position: absolute; inset: 0; pointer-events: none; opacity: 0; transition: opacity .3s;
  background: radial-gradient(380px circle at var(--mx) var(--my), rgba(47,155,234,.13), transparent 60%);
}
.card:hover { transform: translateY(-4px); box-shadow: 0 30px 60px -30px rgba(11,26,46,.35); }
.card:hover::before { opacity: 1; }
.card h3 { font-size: 24px; font-weight: 600; }
.card p { color: var(--paper-muted); font-size: 15px; }
.card .more { margin-top: auto; font-weight: 600; font-size: 14px; text-decoration: none; color: #1a76c0; display: inline-flex; gap: 6px; }
.card .more:hover { text-decoration: underline; }
.span-3 { grid-column: span 3; }
.span-2 { grid-column: span 2; }
.span-4 { grid-column: span 4; }
.viz { border-radius: 12px; background: var(--paper); border: 1px solid var(--paper-rule); padding: 16px; font-family: var(--f-mono); font-size: 13px; font-variant-numeric: tabular-nums; color: var(--paper-fg); overflow-x: auto; }
.journal, .journal td, .journal th { color: var(--paper-fg); font-size: inherit; }

/* tax viz */
.taxbars { display: grid; gap: 12px; }
.taxrow { display: grid; grid-template-columns: 64px 1fr; align-items: center; gap: 12px; color: var(--paper-muted); }
.taxtrack { height: 14px; border-radius: 99px; background: #e2e9f2; overflow: hidden; }
.taxfill { height: 100%; border-radius: inherit; }
.taxfill.before { width: 86%; background: var(--coral); }
.taxfill.after { width: 44%; background: var(--blue); animation: shrink 5s cubic-bezier(.6,0,.2,1) infinite; }
@keyframes shrink { 0%, 12% { width: 86%; background: var(--coral); } 45%, 88% { width: 44%; background: var(--blue); } 100% { width: 86%; background: var(--coral); } }
.taxsave { display: flex; justify-content: space-between; color: var(--paper-fg); font-weight: 700; padding-top: 4px; border-top: 1px dashed var(--paper-rule); }
.taxsave .up { color: #1a76c0; }

/* journal viz */
.journal { width: 100%; border-collapse: collapse; }
.journal th { text-align: left; font-weight: 500; color: var(--paper-muted); font-size: 11px; letter-spacing: .08em; text-transform: uppercase; padding: 0 6px 8px; }
.journal td { padding: 7px 6px; border-top: 1px solid var(--paper-rule); white-space: nowrap; }
.journal td:first-child { white-space: normal; }
@media (max-width: 760px) { .viz { font-size: 11.5px; padding: 12px; } .journal td, .journal th { padding-inline: 4px; } }
.journal td.n, .journal th.n { text-align: right; }
.journal tbody tr { animation: rowscan 6s infinite; }
.journal tbody tr:nth-child(2) { animation-delay: .6s; }
.journal tbody tr:nth-child(3) { animation-delay: 1.2s; }
@keyframes rowscan { 0%, 8% { background: rgba(47,155,234,.16); } 22%, 100% { background: transparent; } }
.journal tfoot td { font-weight: 700; border-top: 2px solid var(--paper-fg); }
.balanced { display: inline-flex; align-items: center; gap: 6px; color: #1a76c0; font-weight: 700; animation: pop 6s infinite; }
@keyframes pop { 0%, 30% { transform: scale(1); } 36% { transform: scale(1.15); } 44%, 100% { transform: scale(1); } }

/* bar viz */
.bars { height: 96px; display: flex; align-items: flex-end; gap: 8px; }
.bars i { flex: 1; border-radius: 6px 6px 2px 2px; background: linear-gradient(180deg, var(--blue), #1a76c0); transform-origin: bottom; animation: grow 4s ease-in-out infinite; }
.bars i:nth-child(1) { height: 30%; } .bars i:nth-child(2) { height: 42%; animation-delay: .15s; }
.bars i:nth-child(3) { height: 38%; animation-delay: .3s; } .bars i:nth-child(4) { height: 60%; animation-delay: .45s; }
.bars i:nth-child(5) { height: 74%; animation-delay: .6s; } .bars i:nth-child(6) { height: 96%; animation-delay: .75s; background: linear-gradient(180deg, var(--blue-2), var(--blue)); }
@keyframes grow { 0%, 100% { transform: scaleY(1); } 50% { transform: scaleY(.55); } }

/* merge viz */
.merge svg { display: block; width: 100%; height: 96px; }
.merge .a { animation: ma 4.5s ease-in-out infinite; }
.merge .b { animation: mb 4.5s ease-in-out infinite; }
@keyframes ma { 0%, 15% { transform: translateX(0); } 50%, 75% { transform: translateX(34px); } 100% { transform: translateX(0); } }
@keyframes mb { 0%, 15% { transform: translateX(0); } 50%, 75% { transform: translateX(-34px); } 100% { transform: translateX(0); } }

/* review viz */
.review { position: relative; display: grid; gap: 7px; overflow: hidden; }
.review div { display: flex; justify-content: space-between; }
.review .ok { color: #1a76c0; font-weight: 700; }
.review::after {
  content: ""; position: absolute; left: 0; right: 0; height: 26px; top: -26px;
  background: linear-gradient(180deg, transparent, rgba(47,155,234,.25), transparent);
  animation: scan 3.2s linear infinite;
}
@keyframes scan { to { top: 100%; } }

/* stamp viz */
.doc { display: flex; justify-content: space-between; align-items: center; gap: 16px; }
.doc-lines { display: grid; gap: 8px; flex: 1; min-width: 0; }
.doc-lines i { height: 8px; border-radius: 4px; background: #dbe4ef; display: block; }
.doc-lines i:nth-child(2) { width: 80%; } .doc-lines i:nth-child(3) { width: 60%; }
.stamp {
  flex: none; border: 2px solid #1a76c0; color: #1a76c0; border-radius: 10px; padding: 8px 12px;
  font: 700 13px/1.2 var(--f-mono); text-transform: uppercase; letter-spacing: .1em; text-align: center;
  transform: rotate(-8deg); animation: stamp 5s infinite;
}
.stamp small { display: block; font-weight: 500; letter-spacing: .04em; font-size: 10px; }
@keyframes stamp { 0%, 55% { transform: rotate(-8deg) scale(1); } 60% { transform: rotate(-8deg) scale(1.35); opacity: .3; } 66% { transform: rotate(-8deg) scale(.95); opacity: 1; } 72%, 100% { transform: rotate(-8deg) scale(1); } }

.card-cta { background: var(--ink); color: var(--fg); border-color: var(--ink); justify-content: space-between; }
.card-cta p { color: var(--muted); }
.card-cta h3 { font-size: 28px; }

/* ---------- process ---------- */
.process { position: relative; display: grid; grid-template-columns: repeat(4, 1fr); gap: 28px; margin-top: 8px; }
.proc-line { position: absolute; left: 0; right: 0; top: 23px; height: 2px; background: var(--rule); }
.proc-line i { position: absolute; inset: 0; background: linear-gradient(90deg, var(--coral), var(--blue) 40%, var(--blue-2)); transform-origin: left; transition: transform 2.4s cubic-bezier(.3,.7,.2,1); }
.js .proc-line i { transform: scaleX(0); }
.js .process.in .proc-line i { transform: scaleX(1); }
.step { position: relative; min-width: 0; }
.step-num { width: 48px; height: 48px; border-radius: 50%; display: grid; place-items: center; background: var(--ink); border: 2px solid var(--blue); font: 700 15px/1 var(--f-mono); color: var(--blue-2); margin-bottom: 22px; }
.step h3 { font-size: 22px; font-weight: 600; margin-bottom: 8px; }
.step p { color: var(--muted); font-size: 15px; }
.section-head.dark p { color: var(--muted); }

/* ---------- why ---------- */
.why { display: grid; grid-template-columns: 0.9fr 1.1fr; gap: 56px; align-items: center; }
.ring-wrap { position: relative; max-width: 420px; width: calc(100% - 40px); aspect-ratio: 1; margin-inline: auto; }
.ring-wrap svg { width: 100%; height: 100%; transform: rotate(-90deg); }
.ring-track { fill: none; stroke: var(--ink-3); stroke-width: 14; }
.ring-fill { fill: none; stroke: url(#ringGrad); stroke-width: 14; stroke-linecap: round; stroke-dasharray: 100; stroke-dashoffset: 3; transition: stroke-dashoffset 2.4s cubic-bezier(.16,1,.3,1); }
.js .ring-fill { stroke-dashoffset: 100; }
.js .ring-wrap.in .ring-fill { stroke-dashoffset: 3; }
.ring-orbit { fill: none; stroke: var(--rule); stroke-width: 1; stroke-dasharray: 2 6; }
.ring-center { position: absolute; inset: 0; display: grid; place-content: center; text-align: center; }
.ring-center b { font: 700 clamp(56px, 8vw, 92px)/1 var(--f-mono); letter-spacing: -.04em; }
.ring-center span { color: var(--muted); font-size: 14px; }
.ring-spin { position: absolute; inset: -12px; border-radius: 50%; border: 1px dashed var(--rule); animation: spin 40s linear infinite; }
.ring-spin::after { content: ""; position: absolute; top: 50%; left: -5px; width: 10px; height: 10px; border-radius: 50%; background: var(--blue-2); box-shadow: 0 0 16px var(--blue); }
@keyframes spin { to { transform: rotate(360deg); } }
.why-copy { display: grid; gap: 22px; min-width: 0; }
.why-copy h2 { font-size: clamp(34px, 4.2vw, 54px); font-weight: 800; }
.why-copy > p { color: var(--muted); max-width: 56ch; }
.why-list { display: grid; gap: 4px; }
.why-item { display: grid; grid-template-columns: 44px 1fr; gap: 16px; padding: 18px 0; border-top: 1px solid var(--rule); }
.why-item .k { font: 500 13px/1.6 var(--f-mono); color: var(--blue-2); }
.why-item h3 { font-size: 20px; font-weight: 600; margin-bottom: 4px; }
.why-item p { color: var(--muted); font-size: 15px; }

/* ---------- CTA ---------- */
.cta { position: relative; overflow: hidden; border-radius: 28px; padding: 72px 48px; background: linear-gradient(135deg, #0f3a66, var(--ink-2) 55%); border: 1px solid var(--rule); }
.cta-grid { position: absolute; inset: 0; pointer-events: none; opacity: .5;
  background-image: linear-gradient(var(--rule) 1px, transparent 1px), linear-gradient(90deg, var(--rule) 1px, transparent 1px);
  background-size: 44px 44px; animation: gridmove 12s linear infinite;
  -webkit-mask-image: linear-gradient(90deg, transparent, #000 60%); mask-image: linear-gradient(90deg, transparent, #000 60%); }
@keyframes gridmove { to { background-position: 44px 44px; } }
.cta-inner { position: relative; display: flex; justify-content: space-between; align-items: center; gap: 32px; flex-wrap: wrap; }
.cta h2 { font-size: clamp(32px, 4.4vw, 58px); font-weight: 800; max-width: 15ch; }
.cta p { color: var(--muted); margin-top: 14px; max-width: 48ch; }
.cta-big { font: 700 clamp(64px, 11vw, 150px)/0.8 var(--f-mono); color: transparent; -webkit-text-stroke: 1px rgba(124,196,255,.35); position: absolute; right: 28px; bottom: -14px; pointer-events: none; letter-spacing: -.05em; }

/* ---------- insights ---------- */
.posts { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.post { min-width: 0; display: flex; flex-direction: column; gap: 16px; text-decoration: none; }
.cover { position: relative; aspect-ratio: 4 / 3; max-width: 100%; border-radius: var(--r); overflow: hidden; background: var(--ink-2); border: 1px solid var(--rule); display: grid; place-items: center; transition: transform .4s cubic-bezier(.2,.8,.2,1); }
.post:hover .cover { transform: translateY(-4px); }
.cover-fig { font: 700 clamp(48px, 6vw, 76px)/1 var(--f-mono); letter-spacing: -.04em; transition: transform .5s cubic-bezier(.2,.8,.2,1); }
.post:hover .cover-fig { transform: scale(1.08); }
.cover-fig.blue { color: var(--blue-2); }
.cover-tag { position: absolute; left: 14px; top: 14px; font: 500 11px/1 var(--f-mono); letter-spacing: .1em; text-transform: uppercase; padding: 7px 10px; border-radius: 99px; background: rgba(7,17,31,.75); border: 1px solid var(--rule); color: var(--muted); }
.cover::after { content: ""; position: absolute; inset: 0; background: radial-gradient(circle at 80% 10%, rgba(47,155,234,.25), transparent 55%); }
.cover svg { width: 82%; height: auto; }
.cover .spark { stroke-dasharray: 400; stroke-dashoffset: 0; }
.post:hover .spark { animation: draw 1.4s ease forwards; }
@keyframes draw { from { stroke-dashoffset: 400; } to { stroke-dashoffset: 0; } }
.post h3 { font-size: 22px; font-weight: 600; transition: color .2s; }
.post:hover h3 { color: var(--blue-2); }
.post p { color: var(--muted); font-size: 15px; }
.post-meta { font: 400 12px/1 var(--f-mono); color: var(--muted); letter-spacing: .06em; }

/* ---------- footer ---------- */
.footer { border-top: 1px solid var(--rule); padding-block: 64px 32px; margin-top: 104px; background: var(--ink-2); }
.foot-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr 1.3fr; gap: 32px; }
.foot-grid h4 { font: 500 12px/1 var(--f-mono); letter-spacing: .12em; text-transform: uppercase; color: var(--muted); margin: 0 0 18px; }
.foot-grid ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 10px; }
.foot-grid a { text-decoration: none; color: var(--fg); opacity: .85; }
.foot-grid a:hover { opacity: 1; color: var(--blue-2); }
.foot-grid p, .foot-grid li { font-size: 15px; }
.foot-grid .muted { color: var(--muted); }
.foot-bottom { display: flex; justify-content: space-between; flex-wrap: wrap; gap: 12px; margin-top: 48px; padding-top: 24px; border-top: 1px solid var(--rule); color: var(--muted); font-size: 13px; }
.foot-legal { display: flex; flex-wrap: wrap; gap: 20px; }
.foot-legal a { text-decoration: none; color: var(--muted); }
.foot-legal a:hover { color: var(--blue-2); }

/* ---------- mobile wa bar ---------- */
.wa-bar { display: none; }

/* ---------- responsive ---------- */
@media (max-width: 1020px) {
  .hero-grid { grid-template-columns: 1fr; padding-block: 48px 56px; }
  .chip-1 { left: 10px; bottom: auto; top: -24px; }
  .chip-2 { right: 10px; top: auto; bottom: -22px; }
  .bento { grid-template-columns: repeat(2, 1fr); }
  .span-3, .span-4 { grid-column: span 2; }
  .span-2 { grid-column: span 1; }
  .why { grid-template-columns: 1fr; }
  .foot-grid { grid-template-columns: 1fr 1fr; }
  .process { grid-template-columns: 1fr 1fr; row-gap: 40px; }
  .proc-line { display: none; }
}
@media (max-width: 760px) {
  .nav-links, .nav-cta .btn-wa { display: none; }
  .menu-btn { display: grid; place-items: center; }
  .stats { grid-template-columns: 1fr 1fr; }
  .stat:nth-child(2) { border-right: 0; }
  .stat:nth-child(-n+2) { border-bottom: 1px solid var(--rule); }
  .stat { padding: 26px 16px; }
  .bento, .posts { grid-template-columns: 1fr; }
  .span-2, .span-3, .span-4 { grid-column: auto; }
  .section { padding-block: 72px; }
  .process { grid-template-columns: 1fr; }
  .cta { padding: 48px 22px; }
  .foot-grid { grid-template-columns: 1fr; }
  #cashflow { height: 230px; }
  .chart-card { padding: 16px; }
  .footer { padding-bottom: calc(96px + env(safe-area-inset-bottom, 0px)); }
  .wa-bar {
    display: flex; gap: 10px; position: fixed; z-index: 55; left: 0; right: 0; bottom: 0;
    padding: 10px var(--gutter-r) calc(10px + env(safe-area-inset-bottom, 0px)) var(--gutter-l);
    background: rgba(7,17,31,.92); backdrop-filter: blur(12px); -webkit-backdrop-filter: blur(12px); border-top: 1px solid var(--rule);
  }
  .wa-bar .btn { flex: 1; justify-content: center; padding: 13px; }
}
@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { animation: none !important; transition: none !important; }
  .js .proc-line i { transform: scaleX(1); }
  .js .ring-fill { stroke-dashoffset: 3; }
}

/* ================================================================
   Inner pages
   ================================================================ */
.nav-links a[aria-current="page"] { color: var(--fg); background: rgba(150,185,225,.1); }
.mobile-menu a[aria-current="page"] { color: var(--blue-2); }
.glow {
  background: linear-gradient(90deg, var(--blue-2), var(--blue) 45%, #b7e0ff 55%, var(--blue-2));
  background-size: 250% 100%; -webkit-background-clip: text; background-clip: text; color: transparent;
  animation: sheen 5s linear infinite;
}
.page-hero { position: relative; overflow: hidden; border-bottom: 1px solid var(--rule); }
.page-hero::before {
  content: ""; position: absolute; inset: 0; pointer-events: none; opacity: .55;
  background-image: linear-gradient(var(--rule) 1px, transparent 1px), linear-gradient(90deg, var(--rule) 1px, transparent 1px);
  background-size: 44px 44px; animation: gridmove 14s linear infinite;
  -webkit-mask-image: radial-gradient(ellipse 70% 90% at 85% 0%, #000, transparent 75%); mask-image: radial-gradient(ellipse 70% 90% at 85% 0%, #000, transparent 75%);
}
.page-hero::after { content: ""; position: absolute; width: 600px; height: 600px; right: -180px; top: -300px; background: radial-gradient(circle, rgba(47,155,234,.25), transparent 62%); pointer-events: none; }
.page-hero .wrap { position: relative; z-index: 1; padding-block: 64px 60px; display: grid; gap: 18px; }
.crumbs { font: 500 12px/1 var(--f-mono); letter-spacing: .08em; color: var(--muted); display: flex; gap: 8px; flex-wrap: wrap; }
.crumbs a { color: var(--muted); text-decoration: none; }
.crumbs a:hover { color: var(--blue-2); }
.page-hero h1 { font-size: clamp(40px, 5.6vw, 72px); font-weight: 800; max-width: 18ch; }
.page-hero p { color: var(--muted); font-size: 18px; max-width: 60ch; }

.split { display: grid; grid-template-columns: 1.1fr .9fr; gap: 56px; align-items: start; }
.split > * { min-width: 0; }
.lead-copy { display: grid; gap: 18px; }
.lead-copy h2 { font-size: clamp(32px, 4vw, 50px); font-weight: 800; margin-top: 4px; }
.lead-copy p { font-size: 17px; }
.paper .lead-copy p, .paper .muted { color: var(--paper-muted); }
.check-list { list-style: none; margin: 0; padding: 0; display: grid; gap: 10px; }
.check-list li { display: flex; gap: 12px; align-items: baseline; }
.check-list li::before { content: "✓"; font: 700 14px/1 var(--f-mono); color: var(--blue); flex: none; }
.paper .check-list li::before { color: #1a76c0; }

.fact-panel { border-radius: 22px; background: var(--ink); color: var(--fg); padding: 28px; display: grid; gap: 22px; border: 1px solid var(--ink-3); }
.fact-panel .odo { font-size: clamp(44px, 5vw, 60px); }
.fact-row { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; }
.fact-row div { padding-top: 16px; border-top: 1px solid var(--rule); }
.fact-row p { color: var(--muted); font-size: 14px; margin-top: 8px; }

.mvv { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }
.mvv .card h3 { font-size: 24px; }
.mvv .k { font: 700 13px/1 var(--f-mono); color: #1a76c0; }

.offices { display: grid; grid-template-columns: repeat(2, 1fr); gap: 16px; }
.office { border-radius: var(--r); border: 1px solid var(--rule); background: var(--ink-2); padding: 26px; display: grid; gap: 10px; min-width: 0; }
.office .tag { font: 500 12px/1 var(--f-mono); letter-spacing: .1em; text-transform: uppercase; color: var(--blue-2); }
.office h3 { font-size: 26px; font-weight: 600; }
.office p { color: var(--muted); }
.office a.map { margin-top: 6px; color: var(--blue-2); text-decoration: none; font-weight: 600; font-size: 14px; }
.office a.map:hover { text-decoration: underline; }

/* services page */
.svc-list { display: grid; gap: 16px; }
.svc { display: grid; grid-template-columns: 70px minmax(0, 1fr) minmax(0, 1fr); gap: 28px; padding: 32px; border-radius: var(--r); background: var(--paper-2); border: 1px solid var(--paper-rule); scroll-margin-top: 96px; }
.svc .n { font: 700 14px/1 var(--f-mono); color: #1a76c0; padding-top: 8px; }
.svc h2 { font-size: clamp(26px, 3vw, 34px); font-weight: 600; margin-bottom: 12px; }
.svc p { color: var(--paper-muted); }
.svc h4 { margin: 0 0 12px; font: 500 12px/1 var(--f-mono); letter-spacing: .1em; text-transform: uppercase; color: var(--paper-muted); }
.svc .check-list { font-size: 15px; }
.svc .btn { margin-top: 18px; }

.faq { display: grid; gap: 10px; max-width: 860px; }
.faq details { border-radius: 14px; border: 1px solid var(--rule); background: var(--ink-2); }
.faq summary { list-style: none; cursor: pointer; padding: 20px 56px 20px 22px; position: relative; font: 600 18px/1.35 var(--f-display); }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; position: absolute; right: 22px; top: 50%; transform: translateY(-50%); font: 500 22px/1 var(--f-mono); color: var(--blue-2); transition: transform .25s; }
.faq details[open] summary::after { transform: translateY(-50%) rotate(45deg); }
.faq details p { padding: 0 22px 22px; color: var(--muted); }

/* articles and legal pages */
.prose { max-width: 72ch; margin-inline: auto; font-size: 17px; line-height: 1.75; }
.prose > * + * { margin-top: 1.1em; }
.prose h2 { font-size: clamp(24px, 2.6vw, 30px); font-weight: 600; margin-top: 1.9em; }
.prose h3 { font-size: 21px; font-weight: 600; margin-top: 1.6em; }
.prose ul, .prose ol { padding-left: 1.3em; }
.prose li + li { margin-top: .4em; }
.prose a { color: #1a76c0; }
.prose strong { color: var(--paper-fg); }
.paper .prose { color: #2a3a50; }
.callout { border-radius: 14px; padding: 18px 20px; background: var(--paper-2); border: 1px solid var(--paper-rule); font-size: 15px; color: var(--paper-muted); }
.article-meta { display: flex; gap: 10px 18px; flex-wrap: wrap; font: 500 12px/1 var(--f-mono); letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.article-cover { max-width: 900px; margin: 0 auto 48px; }
.article-cover .cover { aspect-ratio: 21 / 9; }
.article-end { max-width: 72ch; margin: 56px auto 0; padding-top: 28px; border-top: 1px solid var(--paper-rule); display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; align-items: center; }
.article-end p { color: var(--paper-muted); max-width: 44ch; }

/* contact page */
.contact-grid { display: grid; grid-template-columns: .85fr 1.15fr; gap: 28px; align-items: start; }
.contact-grid > * { min-width: 0; }
.info-cards { display: grid; gap: 12px; }
.info { border-radius: 16px; border: 1px solid var(--rule); background: var(--ink-2); padding: 20px 22px; display: grid; grid-template-columns: 44px minmax(0, 1fr); gap: 16px; align-items: start; }
.info .ic { width: 44px; height: 44px; border-radius: 12px; display: grid; place-items: center; background: rgba(47,155,234,.14); color: var(--blue-2); font: 700 18px/1 var(--f-mono); }
.info h3 { font-size: 18px; font-weight: 600; margin-bottom: 4px; }
.info p, .info a { color: var(--muted); text-decoration: none; overflow-wrap: anywhere; }
.info a:hover { color: var(--blue-2); }
.hours { width: 100%; border-collapse: collapse; font-size: 15px; }
.hours td { padding: 8px 0; border-top: 1px solid var(--rule); color: var(--muted); }
.hours td:last-child { text-align: right; color: var(--fg); font-family: var(--f-mono); font-size: 14px; }
.form-card { border-radius: 22px; border: 1px solid var(--rule); background: linear-gradient(180deg, var(--ink-3), var(--ink-2)); padding: 32px; display: grid; gap: 18px; }
.form-card h2 { font-size: clamp(28px, 3vw, 38px); font-weight: 800; }
.form-card > p { color: var(--muted); }
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
.field { display: grid; gap: 8px; min-width: 0; }
.field label { font: 500 12px/1 var(--f-mono); letter-spacing: .06em; color: var(--muted); }
.field input, .field select, .field textarea {
  width: 100%; padding: 13px 14px; border-radius: 12px; border: 1px solid var(--rule); background: var(--ink);
  color: var(--fg); font: 400 16px/1.4 var(--f-body);
}
.field textarea { resize: vertical; min-height: 120px; }
.field input:focus, .field select:focus, .field textarea:focus { outline: none; border-color: var(--blue); box-shadow: 0 0 0 3px rgba(47,155,234,.2); }
.consent { display: flex; gap: 12px; align-items: flex-start; font-size: 14px; color: var(--muted); }
.consent input { margin-top: 3px; width: 18px; height: 18px; accent-color: var(--blue); flex: none; }
.consent a { color: var(--blue-2); }
.form-card .btn { justify-content: center; }
.sent { padding: 14px 16px; border-radius: 12px; background: rgba(43,196,138,.12); border: 1px solid rgba(43,196,138,.4); color: #9ff0cf; font-size: 15px; }
.why-pog { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; }
.why-pog div { border-radius: 14px; border: 1px solid var(--rule); padding: 18px; display: flex; gap: 12px; align-items: baseline; color: var(--fg); }
.why-pog div::before { content: "✓"; color: var(--blue-2); font: 700 14px/1 var(--f-mono); }

.ring-wrap { width: calc(100% - 56px); }
.why { overflow: hidden; padding-block: 20px; }
/* services dropdown */
.has-drop { position: relative; }
.drop-btn { display: inline-flex; align-items: center; gap: 6px; padding: 8px 14px; border-radius: 999px; border: 0; background: none; color: var(--muted); font: 500 15px/1.6 var(--f-body); cursor: pointer; transition: color .2s, background .2s; }
.drop-btn:hover, .has-drop.open .drop-btn, .drop-btn.is-current { color: var(--fg); background: rgba(150,185,225,.1); }
.drop-btn .chev { transition: transform .25s; }
.has-drop.open .drop-btn .chev { transform: rotate(180deg); }
.drop { position: absolute; top: calc(100% + 12px); left: 50%; width: 380px; padding: 8px; display: grid; gap: 4px;
  border-radius: 18px; background: rgba(12,27,48,.98); border: 1px solid var(--rule); box-shadow: 0 30px 60px -20px rgba(0,0,0,.7);
  opacity: 0; visibility: hidden; transform: translate(-50%, 8px); transition: opacity .2s, transform .2s, visibility .2s; }
.drop::before { content: ""; position: absolute; left: 0; right: 0; top: -14px; height: 14px; }
.has-drop.open .drop { opacity: 1; visibility: visible; transform: translate(-50%, 0); }
.nav-links .drop-item { display: grid; color: var(--fg); background: none; font-size: 15px;  grid-template-columns: 44px minmax(0, 1fr); gap: 14px; align-items: center; padding: 12px; border-radius: 12px; text-decoration: none; transition: background .2s; }
.nav-links .drop-item:hover, .nav-links .drop-item:focus-visible { background: rgba(47,155,234,.1); color: var(--fg); }
.drop-ic, .stab-ic { width: 44px; height: 44px; border-radius: 12px; display: grid; place-items: center; font: 700 15px/1 var(--f-mono); color: #fff; background: linear-gradient(135deg, var(--blue), #1665a8); }
.drop-ic.it, .stab-ic.it { background: linear-gradient(135deg, #12284a, #0c1b30); color: var(--blue-2); border: 1px solid rgba(124,196,255,.35); font-size: 13px; }
.drop-txt b { display: flex; align-items: center; gap: 8px; color: var(--fg); font-weight: 600; font-size: 15px; }
.drop-txt small { display: block; color: var(--muted); font-size: 13px; line-height: 1.4; margin-top: 2px; }
.mobile-menu ul { padding-inline: 0; }
.m-group { display: grid; padding-block: 6px; }
.m-label { padding: 12px 4px 4px; font: 600 20px/1.2 var(--f-display); }
.mobile-menu a.m-sub { display: flex; align-items: center; gap: 8px; padding: 10px 4px 10px 18px; font: 500 16px/1.3 var(--f-body); color: var(--muted); border-left: 2px solid var(--rule); margin-left: 4px; }
.mobile-menu a.m-sub:hover { color: var(--fg); border-color: var(--blue); }

/* services page tabs */
.svc-hero .wrap { padding-bottom: 40px; }
.stabs { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; margin-top: 18px; max-width: 880px; }
.stab { position: relative; display: grid; grid-template-columns: 44px minmax(0, 1fr); gap: 16px; align-items: center; text-align: left;
  padding: 18px 20px; border-radius: 18px; border: 1px solid var(--rule); background: rgba(12,27,48,.7); color: var(--fg); cursor: pointer;
  font: inherit; overflow: hidden; transition: border-color .25s, background .25s, transform .25s; }
.stab:hover { border-color: rgba(124,196,255,.45); transform: translateY(-2px); }
.stab[aria-selected="true"] { border-color: var(--blue); background: linear-gradient(160deg, rgba(47,155,234,.22), rgba(12,27,48,.9) 70%); box-shadow: 0 18px 40px -20px rgba(47,155,234,.8); }
.stab::after { content: ""; position: absolute; left: 20px; right: 20px; bottom: 0; height: 3px; border-radius: 3px 3px 0 0; background: linear-gradient(90deg, var(--blue), var(--blue-2)); transform: scaleX(0); transition: transform .35s cubic-bezier(.2,.8,.2,1); }
.stab[aria-selected="true"]::after { transform: scaleX(1); }
.stab-txt { min-width: 0; }
.stab-txt b { display: flex; align-items: center; gap: 8px; flex-wrap: wrap; font: 600 18px/1.25 var(--f-display); }
.stab-txt small { display: block; margin-top: 4px; color: var(--muted); font-size: 13px; line-height: 1.4; }
.stab-panel { scroll-margin-top: 80px; }
.stab-panel.enter { animation: panelIn .45s cubic-bezier(.2,.8,.2,1); }
@keyframes panelIn { from { opacity: .3; transform: translateY(10px); } }

@media (max-width: 760px) {
  .stabs { grid-template-columns: 1fr; }
  .stab { padding: 14px 16px; }
}
.notfound { text-align: center; padding-block: 120px; display: grid; gap: 20px; justify-items: center; }
.notfound .big { font: 700 clamp(90px, 18vw, 200px)/.9 var(--f-mono); color: transparent; -webkit-text-stroke: 1.5px var(--blue-2); letter-spacing: -.05em; }
.notfound p { color: var(--muted); max-width: 46ch; }

@media (max-width: 1020px) {
  .split, .contact-grid { grid-template-columns: 1fr; }
  .mvv { grid-template-columns: 1fr; }
  .svc { grid-template-columns: 1fr; gap: 14px; padding: 26px; }
  .svc .n { padding-top: 0; }
  .why-pog { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 760px) {
  .offices, .form-row, .why-pog, .fact-row { grid-template-columns: 1fr; }
  .form-card { padding: 22px; }
  .page-hero .wrap { padding-block: 44px 42px; }
}

/* service card visuals: tax residency + turnover tax */
.flightviz { padding: 12px 14px 10px; }
.flightviz svg { display: block; width: 100%; height: 64px; }
.fv-line { animation: fv-dash 1.2s linear infinite; }
@keyframes fv-dash { to { stroke-dashoffset: -20; } }
.fv-lbl { display: flex; justify-content: space-between; font-size: 11px; color: var(--paper-muted); letter-spacing: .08em; }
.tt-bands { position: relative; display: flex; height: 28px; border-radius: 8px; overflow: hidden; font: 600 11px/28px var(--f-mono); text-align: center; color: #fff; margin-bottom: 12px; }
.tt-bands span { flex: 1; }
.tt-bands span:nth-child(1) { background: #8fb9de; } .tt-bands span:nth-child(2) { background: #5aa3e0; } .tt-bands span:nth-child(3) { background: #2f8fd8; } .tt-bands span:nth-child(4) { background: #1a76c0; }
.tt-bands i { position: absolute; top: 0; bottom: 0; width: 3px; background: var(--paper-fg); animation: tt-sweep 5s ease-in-out infinite alternate; }
@keyframes tt-sweep { from { left: 4%; } to { left: 94%; } }
.ttviz .viz-row { display: flex; justify-content: space-between; color: var(--paper-muted); }
.ttviz .viz-row b { color: #1a76c0; }