/* ==========================================================================
   JEBA & ASSOCIATES — Practicing Cost Accountant
   Design system: Navy / Gold / Maroon / Green (from firm's brand sheet)
   Fully responsive: mobile -> tablet -> laptop -> desktop -> TV/large screens
   ========================================================================== */

:root{
  --navy:#0b1f44;
  --navy-deep:#071630;
  --navy-soft:#13294f;
  --gold:#c9a24b;
  --gold-light:#e6c877;
  --maroon:#7a1f3d;
  --green:#1f6f4a;
  --blue-accent:#1d4ed8;
  --ink:#1c2333;
  --paper:#f8f6f0;
  --paper-dim:#efece2;
  --white:#ffffff;
  --line:#e3ddc9;
  --shadow:0 10px 30px -10px rgba(11,31,68,.25);
  --shadow-lg:0 25px 60px -15px rgba(11,31,68,.35);
  --radius:16px;
  --radius-sm:10px;
  --maxw:1440px;
  --wa-green:#25D366;
  --font-head:"Cormorant Garamond","Playfair Display",Georgia,serif;
  --font-body:"Jost","Inter",system-ui,-apple-system,Segoe UI,Roboto,sans-serif;
}

*,*::before,*::after{box-sizing:border-box;}
html{scroll-behavior:smooth;}
body{
  margin:0;
  font-family:var(--font-body);
  color:var(--ink);
  background:var(--paper);
  line-height:1.65;
  font-size:clamp(15px,0.5vw + 14px,17px);
  -webkit-font-smoothing:antialiased;
  overflow-x:hidden;
}
img{max-width:100%;display:block;}
a{color:inherit;text-decoration:none;}
ul{list-style:none;margin:0;padding:0;}
h1,h2,h3,h4{font-family:var(--font-head);color:var(--navy);margin:0 0 .5em;font-weight:700;line-height:1.15;}
h1{font-size:clamp(2.3rem,3.2vw + 1rem,4.2rem);}
h2{font-size:clamp(1.7rem,1.6vw + 1rem,2.7rem);}
h3{font-size:clamp(1.2rem,.8vw + 1rem,1.6rem);}
p{margin:0 0 1em;color:#3c4356;}
.container{
  width:100%;
  max-width:var(--maxw);
  margin-inline:auto;
  padding-inline:clamp(20px,4vw,64px);
}
section{padding:clamp(56px,7vw,120px) 0;}
.eyebrow{
  display:inline-flex;align-items:center;gap:8px;
  font-family:var(--font-body);
  text-transform:uppercase;letter-spacing:.18em;font-size:.72rem;font-weight:600;
  color:var(--maroon);margin-bottom:14px;
}
.eyebrow::before{content:"";width:26px;height:2px;background:var(--gold);display:inline-block;}
.lead{font-size:clamp(1.02rem,.3vw + 1rem,1.2rem);color:#4a5063;max-width:62ch;}
.center{text-align:center;margin-inline:auto;}

/* ---------- Buttons ---------- */
.btn{
  display:inline-flex;align-items:center;justify-content:center;gap:10px;
  padding:14px 30px;border-radius:999px;font-weight:600;font-size:.95rem;
  border:1.5px solid transparent;cursor:pointer;transition:.25s ease;white-space:nowrap;
}
.btn-primary{background:var(--gold);color:var(--navy-deep);box-shadow:var(--shadow);}
.btn-primary:hover{background:var(--gold-light);transform:translateY(-3px);box-shadow:var(--shadow-lg);}
.btn-outline{border-color:rgba(255,255,255,.5);color:var(--white);}
.btn-outline:hover{background:rgba(255,255,255,.12);transform:translateY(-3px);}
.btn-navy{background:var(--navy);color:var(--white);}
.btn-navy:hover{background:var(--navy-soft);transform:translateY(-3px);box-shadow:var(--shadow);}
.btn-wa{background:var(--wa-green);color:#fff;}
.btn-wa:hover{background:#1ebe5a;transform:translateY(-3px);box-shadow:0 10px 24px -8px rgba(37,211,102,.55);}
.btn-sm{padding:10px 20px;font-size:.82rem;}

/* ---------- Scroll progress bar ---------- */
#scroll-progress{position:fixed;top:0;left:0;height:3px;width:0%;background:linear-gradient(90deg,var(--maroon),var(--gold),var(--green));z-index:100;transition:width .12s linear;box-shadow:0 0 8px rgba(201,162,75,.6);}

/* ---------- Top utility bar ---------- */
.topbar{
  background:var(--navy-deep);color:#cfd6e8;font-size:.8rem;
}
.topbar .container{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-block:9px;flex-wrap:wrap;}
.topbar-left{display:flex;gap:22px;flex-wrap:wrap;align-items:center;}
.topbar a{display:inline-flex;align-items:center;gap:6px;color:#cfd6e8;transition:.2s;}
.topbar a:hover{color:var(--gold-light);}
.topbar-social{display:flex;gap:12px;align-items:center;}
.topbar-social a{width:26px;height:26px;border-radius:50%;background:rgba(255,255,255,.08);display:inline-flex;align-items:center;justify-content:center;}
.topbar-social a:hover{background:var(--gold);color:var(--navy-deep);}
.topbar-wa{background:var(--wa-green)!important;color:#fff!important;padding:5px 14px;border-radius:999px;font-weight:600;}
.topbar-wa:hover{background:#1ebe5a!important;color:#fff!important;}

/* ---------- iCMA credential badge ---------- */
.icma-badge{display:inline-flex;align-items:center;gap:6px;line-height:0;}
.icma-badge svg{height:24px;width:auto;display:block;}
.icma-badge.lg svg{height:52px;}
.icma-badge .icma-caption{font-size:.62rem;letter-spacing:.06em;color:#cfd6e8;line-height:1.2;}

/* ---------- Header / Nav ---------- */
header.site-header{
  position:sticky;top:0;z-index:50;background:rgba(248,246,240,.9);backdrop-filter:blur(10px);
  border-bottom:1px solid var(--line);transition:.3s;
}
.nav-wrap{display:flex;align-items:center;justify-content:space-between;padding-block:14px;gap:20px;}
.brand{display:flex;align-items:center;gap:12px;}
.brand svg{height:46px;width:auto;}
.brand-logo{height:46px;width:auto;object-fit:contain;display:block;flex:0 0 auto;}
footer .brand-logo{height:44px;}
.brand{min-width:0;}
.brand-text{min-width:0;}
.nav-wrap{flex-wrap:nowrap;}
.nav-cta{flex:0 0 auto;}
.brand-text{line-height:1.1;}
.brand-text .name{font-family:var(--font-head);font-weight:700;font-size:1.32rem;color:var(--navy);letter-spacing:.01em;}
.brand-text .tag{font-size:.62rem;letter-spacing:.16em;text-transform:uppercase;color:var(--maroon);font-weight:600;}

nav.main-nav ul{display:flex;gap:2px;align-items:center;}
nav.main-nav a{
  padding:10px 16px;font-weight:600;font-size:.92rem;color:var(--navy);border-radius:999px;transition:.2s;position:relative;
}
nav.main-nav a:hover, nav.main-nav a.active{background:var(--navy);color:#fff;}
.nav-cta{display:flex;align-items:center;gap:10px;}
.hamburger{display:none;flex-direction:column;gap:5px;background:none;border:0;cursor:pointer;padding:8px;}
.hamburger span{width:26px;height:2.5px;background:var(--navy);border-radius:2px;transition:.3s;}
.hamburger.open span:nth-child(1){transform:translateY(7.5px) rotate(45deg);}
.hamburger.open span:nth-child(2){opacity:0;}
.hamburger.open span:nth-child(3){transform:translateY(-7.5px) rotate(-45deg);}

/* ---------- Hero ---------- */
.hero{
  position:relative;overflow:hidden;
  background:radial-gradient(1200px 600px at 85% -10%, #1a3970 0%, transparent 60%), linear-gradient(160deg,var(--navy-deep),var(--navy) 60%,var(--navy-soft));
  color:#fff;padding-block:clamp(70px,10vw,130px);
}
.hero .container{position:relative;z-index:2;display:grid;grid-template-columns:1.15fr .85fr;gap:50px;align-items:center;}
.hero h1{color:#fff;}
.hero h1 em{font-style:normal;color:var(--gold-light);}
.hero .lead{color:#d6dcee;}
.hero-badges{display:flex;flex-wrap:wrap;gap:12px;margin:28px 0 34px;}
.hero-badge{
  display:flex;align-items:center;gap:9px;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.16);
  padding:9px 16px;border-radius:999px;font-size:.82rem;font-weight:600;color:#eef1fb;
}
.hero-badge .dot{width:7px;height:7px;border-radius:50%;background:var(--gold);}
.hero-actions{display:flex;gap:16px;flex-wrap:wrap;}
.hero-visual{position:relative;display:flex;justify-content:center;align-items:center;}
.chart-card{
  background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.18);border-radius:20px;padding:26px;
  backdrop-filter:blur(6px);width:100%;max-width:380px;box-shadow:var(--shadow-lg);position:relative;z-index:2;
}
.chart-card .cc-head{display:flex;justify-content:space-between;align-items:center;margin-bottom:18px;color:#fff;font-weight:600;font-size:.85rem;}
.bars{display:flex;align-items:flex-end;gap:10px;height:150px;}
.bars i{flex:1;background:linear-gradient(180deg,var(--gold-light),var(--gold));border-radius:6px 6px 2px 2px;animation:grow 1.6s ease-out both;transform-origin:bottom;}
@keyframes grow{from{transform:scaleY(0);}to{transform:scaleY(1);}}
.chart-card .cc-foot{display:flex;justify-content:space-between;margin-top:16px;font-size:.72rem;color:#c3caE2;}
.floaty{position:absolute;border-radius:50%;filter:blur(2px);opacity:.5;animation:float 7s ease-in-out infinite;}
@keyframes float{0%,100%{transform:translateY(0);}50%{transform:translateY(-18px);}}

/* ---------- Rupee float field (cost-accountant theme accent) ---------- */
.rupee-field{position:absolute;inset:0;overflow:hidden;pointer-events:none;z-index:1;}
.rupee-field .rupee{
  position:absolute;bottom:-40px;color:rgba(230,200,119,.16);font-family:var(--font-head);font-weight:700;
  animation:rupee-float linear infinite;
}
@keyframes rupee-float{
  0%{transform:translateY(0) rotate(0deg);opacity:0;}
  8%{opacity:1;}
  92%{opacity:1;}
  100%{transform:translateY(-560px) rotate(20deg);opacity:0;}
}

/* ---------- Animated ledger / growth line ---------- */
.ledger-line{stroke-dasharray:900;stroke-dashoffset:900;animation:draw-line 2.8s ease forwards .4s;}
.ledger-dot{opacity:0;animation:dot-in .4s ease forwards;}
@keyframes draw-line{to{stroke-dashoffset:0;}}
@keyframes dot-in{to{opacity:1;}}

/* ---------- Tilt interaction (service / value cards) ---------- */
.tilt{transition:transform .2s ease, box-shadow .2s ease;transform-style:preserve-3d;will-change:transform;}

/* ---------- Stamp-in badge animation ---------- */
.stamp{display:inline-flex;opacity:0;transform:rotate(-14deg) scale(.55);transition:opacity .55s ease, transform .55s cubic-bezier(.34,1.56,.64,1);}
.stamp.in{opacity:1;transform:rotate(-6deg) scale(1);}

/* ---------- Coin spin accent ---------- */
.coin-spin{animation:coin-spin 4s linear infinite;transform-style:preserve-3d;}
@keyframes coin-spin{0%{transform:rotateY(0);}50%{transform:rotateY(180deg);}100%{transform:rotateY(360deg);}}

/* ---------- Marquee / credentials strip ---------- */
.strip{background:var(--paper-dim);border-block:1px solid var(--line);overflow:hidden;padding-block:16px;}
.strip .track{display:flex;gap:60px;width:max-content;animation:scroll-left 26s linear infinite;}
.strip .track span{font-family:var(--font-head);font-weight:600;color:var(--navy);font-size:1.05rem;white-space:nowrap;display:flex;align-items:center;gap:10px;}
.strip .track span::before{content:"◆";color:var(--gold);font-size:.7rem;}
@keyframes scroll-left{from{transform:translateX(0);}to{transform:translateX(-50%);}}

/* ---------- Cards grid ---------- */
.grid{display:grid;gap:26px;}
.grid-3{grid-template-columns:repeat(3,1fr);}
.grid-2{grid-template-columns:repeat(2,1fr);}
.grid-4{grid-template-columns:repeat(4,1fr);}

.value-card, .service-card, .info-card{
  background:var(--white);border:1px solid var(--line);border-radius:var(--radius);
  padding:30px 26px;transition:.3s;position:relative;overflow:hidden;
}
.value-card:hover, .service-card:hover, .info-card:hover{box-shadow:var(--shadow-lg);border-color:transparent;}
.value-card::after, .service-card::after{content:"";position:absolute;left:0;right:0;bottom:0;height:4px;background:linear-gradient(90deg,var(--gold),var(--maroon));transform:scaleX(0);transform-origin:left;transition:.35s;}
.value-card:hover::after, .service-card:hover::after{transform:scaleX(1);}
.icon-badge{
  width:56px;height:56px;border-radius:14px;display:flex;align-items:center;justify-content:center;margin-bottom:18px;
  background:linear-gradient(135deg,var(--navy),var(--navy-soft));color:var(--gold-light);font-size:1.5rem;
  transition:transform .35s ease;
}
.service-card:hover .icon-badge, .value-card:hover .icon-badge{transform:rotate(-8deg) scale(1.08);}

.service-card{cursor:pointer;}
.service-card .num{position:absolute;top:18px;right:20px;font-family:var(--font-head);font-size:2rem;color:var(--paper-dim);font-weight:700;}
.service-card h3{margin-bottom:10px;font-size:1.15rem;}
.service-card p{font-size:.92rem;margin-bottom:0;}
.service-card .tags{display:flex;gap:6px;flex-wrap:wrap;margin-top:14px;}
.service-card .tags span{font-size:.68rem;font-weight:700;letter-spacing:.03em;background:var(--paper-dim);color:var(--navy);padding:4px 10px;border-radius:999px;}

/* ---------- Section variants ---------- */
.section-navy{background:linear-gradient(160deg,var(--navy-deep),var(--navy));color:#fff;position:relative;}
.section-navy h2, .section-navy h3{color:#fff;}
.section-navy p{color:#c9d0e6;}
.section-alt{background:var(--paper-dim);}

.section-head{max-width:720px;margin-bottom:48px;}
.section-head.center{margin-inline:auto;text-align:center;}

/* ---------- Process / timeline ---------- */
.timeline{display:grid;grid-template-columns:repeat(4,1fr);gap:26px;position:relative;}
.timeline .step{background:var(--white);border-radius:var(--radius);padding:28px 24px;border:1px solid var(--line);position:relative;transition:.3s;}
.timeline .step:hover{transform:translateY(-6px);box-shadow:var(--shadow);}
.timeline .step .idx{
  width:44px;height:44px;border-radius:50%;background:var(--gold);color:var(--navy-deep);font-weight:700;
  display:flex;align-items:center;justify-content:center;margin-bottom:16px;font-family:var(--font-head);font-size:1.2rem;
}

/* ---------- Stats ---------- */
.stats{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;text-align:center;}
.stat b{display:block;font-family:var(--font-head);font-size:clamp(2rem,2vw + 1rem,3rem);color:var(--gold-light);}
.stat span{font-size:.8rem;letter-spacing:.08em;text-transform:uppercase;color:#c9d0e6;}

/* ---------- Accordion (FAQ) ---------- */
.accordion{max-width:880px;margin-inline:auto;display:flex;flex-direction:column;gap:14px;}
.acc-item{background:var(--white);border:1px solid var(--line);border-radius:var(--radius-sm);overflow:hidden;transition:border-color .25s;}
.acc-item:hover{border-color:var(--gold);}
.acc-q{
  width:100%;text-align:left;background:none;border:0;padding:20px 24px;font-family:var(--font-head);
  font-size:1.08rem;font-weight:700;color:var(--navy);display:flex;justify-content:space-between;align-items:center;gap:16px;cursor:pointer;
}
.acc-q .plus{flex:0 0 auto;width:28px;height:28px;border-radius:50%;background:var(--paper-dim);display:flex;align-items:center;justify-content:center;transition:.3s;font-size:1.1rem;color:var(--maroon);}
.acc-item.open .acc-q .plus{transform:rotate(135deg);background:var(--gold);color:var(--navy-deep);}
.acc-a{max-height:0;overflow:hidden;transition:max-height .35s ease;}
.acc-a-inner{padding:0 24px 22px;color:#4a5063;font-size:.95rem;}
.acc-item.open .acc-a{max-height:400px;}

/* ---------- Contact ---------- */
.contact-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:40px;align-items:start;}
.contact-list{display:flex;flex-direction:column;gap:18px;}
.contact-list .row{display:flex;gap:16px;align-items:flex-start;background:var(--white);border:1px solid var(--line);border-radius:var(--radius-sm);padding:18px 20px;transition:.25s;}
.contact-list .row:hover{border-color:var(--gold);transform:translateX(4px);}
.contact-list .icon{width:46px;height:46px;border-radius:12px;background:var(--navy);color:var(--gold-light);display:flex;align-items:center;justify-content:center;flex:0 0 auto;}
.contact-list h4{margin:0 0 4px;font-family:var(--font-body);font-weight:700;font-size:.95rem;color:var(--navy);}
.contact-list a, .contact-list p{margin:0;font-size:.92rem;}
.map-embed{border-radius:var(--radius);overflow:hidden;border:1px solid var(--line);box-shadow:var(--shadow);}
.map-embed iframe{width:100%;height:100%;min-height:420px;border:0;display:block;}

/* ---------- Footer ---------- */
footer.site-footer{background:var(--navy-deep);color:#c9d0e6;padding-block:60px 0;position:relative;overflow:hidden;}
.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:40px;padding-bottom:44px;border-bottom:1px solid rgba(255,255,255,.1);position:relative;z-index:2;}
.footer-grid h4{color:#fff;font-family:var(--font-body);font-size:.9rem;letter-spacing:.06em;text-transform:uppercase;margin-bottom:18px;}
.footer-grid ul{display:flex;flex-direction:column;gap:10px;}
.footer-grid a{color:#c9d0e6;font-size:.9rem;transition:.2s;}
.footer-grid a:hover{color:var(--gold-light);padding-left:4px;}
.footer-brand p{color:#a9b2cc;font-size:.9rem;max-width:34ch;}
.footer-social{display:flex;gap:10px;margin-top:16px;align-items:center;flex-wrap:wrap;}
.footer-social a{width:38px;height:38px;border-radius:50%;background:rgba(255,255,255,.08);display:flex;align-items:center;justify-content:center;transition:.2s;}
.footer-social a:hover{background:var(--gold);color:var(--navy-deep);transform:translateY(-3px);}
.footer-bottom{display:flex;justify-content:space-between;align-items:center;padding:22px 0;font-size:.8rem;color:#93a0c4;flex-wrap:wrap;gap:10px;position:relative;z-index:2;}

/* ---------- Floating WhatsApp button ---------- */
.wa-float{
  position:fixed;bottom:26px;right:26px;z-index:60;width:60px;height:60px;border-radius:50%;
  background:var(--wa-green);display:flex;align-items:center;justify-content:center;box-shadow:0 12px 30px -8px rgba(37,211,102,.6);
  animation:pulse 2.4s infinite;
}
.wa-float:hover{transform:scale(1.08);}
@keyframes pulse{0%{box-shadow:0 0 0 0 rgba(37,211,102,.55);}70%{box-shadow:0 0 0 16px rgba(37,211,102,0);}100%{box-shadow:0 0 0 0 rgba(37,211,102,0);}}

/* ---------- Reveal animation ---------- */
.reveal{opacity:0;transform:translateY(28px);transition:opacity .7s ease,transform .7s ease;}
.reveal.in{opacity:1;transform:translateY(0);}

/* ---------- Page hero (inner pages) ---------- */
.page-hero{
  background:linear-gradient(160deg,var(--navy-deep),var(--navy) 70%);color:#fff;padding-block:70px 60px;position:relative;overflow:hidden;
}
.page-hero .container{position:relative;z-index:2;}
.breadcrumb{display:flex;gap:8px;align-items:center;font-size:.82rem;color:#b9c1de;margin-bottom:14px;}
.breadcrumb a:hover{color:var(--gold-light);}

/* ---------- Misc ---------- */
.divider-gold{width:64px;height:3px;background:linear-gradient(90deg,var(--gold),var(--maroon));border-radius:3px;margin:18px 0;}
.two-col{display:grid;grid-template-columns:1fr 1fr;gap:50px;align-items:center;}
.tag-pill{display:inline-block;padding:5px 14px;border-radius:999px;background:var(--paper-dim);color:var(--navy);font-size:.75rem;font-weight:700;margin:3px 4px 0 0;}
.quote-block{border-left:4px solid var(--gold);padding:18px 26px;background:var(--paper-dim);border-radius:0 12px 12px 0;font-family:var(--font-head);font-size:1.25rem;color:var(--navy);font-style:italic;}
.badge-row{display:flex;flex-wrap:wrap;gap:14px;}

/* ==========================================================================
   RESPONSIVE — mobile, tablet, laptop, desktop, TV / large screens
   ========================================================================== */

/* Big screens / TV */
@media (min-width:1800px){
  :root{--maxw:1680px;}
  body{font-size:19px;}
}

/* Laptops */
@media (max-width:1180px){
  .grid-4{grid-template-columns:repeat(2,1fr);}
  .timeline{grid-template-columns:repeat(2,1fr);}
  .stats{grid-template-columns:repeat(2,1fr);}
  .footer-grid{grid-template-columns:1fr 1fr;}
}

/* Tablets */
@media (max-width:960px){
  nav.main-nav{position:fixed;inset:64px 0 0 0;background:var(--paper);padding:20px;transform:translateY(-120%);opacity:0;transition:.3s;z-index:49;overflow-y:auto;}
  nav.main-nav.open{transform:translateY(0);opacity:1;}
  nav.main-nav ul{flex-direction:column;align-items:stretch;gap:6px;}
  nav.main-nav a{display:block;padding:14px 18px;font-size:1.05rem;}
  .hamburger{display:flex;flex:0 0 auto;}
  .nav-cta .btn-sm-label{display:none;}
  .nav-cta .btn-wa.btn-sm{padding:10px 12px;}
  .nav-cta{gap:6px;}
  .nav-wrap{gap:10px;}
  .hero .container{grid-template-columns:1fr;}
  .hero-visual{order:-1;}
  .grid-3, .grid-2{grid-template-columns:1fr 1fr;}
  .two-col{grid-template-columns:1fr;}
  .contact-grid{grid-template-columns:1fr;}
}

/* Mobile */
@media (max-width:640px){
  .grid-3, .grid-2, .grid-4{grid-template-columns:1fr;}
  .timeline{grid-template-columns:1fr;}
  .stats{grid-template-columns:1fr 1fr;}
  .footer-grid{grid-template-columns:1fr;gap:30px;}
  .topbar-left span.hide-mobile{display:none;}
  .hero-actions .btn{width:100%;}
  .hero-actions{flex-direction:column;}
  section{padding:44px 0;}
  .wa-float{width:54px;height:54px;bottom:18px;right:18px;}
  .icma-badge svg{height:20px;}

  /* Header: keep logo + wordmark + WhatsApp icon + hamburger on one line, no overflow */
  .container{padding-inline:16px;}
  .nav-wrap{gap:8px;padding-block:10px;}
  .brand{gap:8px;}
  .brand-logo, .brand svg{height:34px;}
  .brand-text .tag{display:none;}
  .brand-text .name{
    font-size:.98rem;max-width:150px;white-space:nowrap;overflow:hidden;
    text-overflow:ellipsis;display:inline-block;vertical-align:middle;
  }
  .nav-cta .btn-wa.btn-sm{padding:9px 11px;font-size:1rem;}
}

/* Extra-narrow phones */
@media (max-width:360px){
  .brand-text .name{max-width:105px;font-size:.88rem;}
  .brand-logo, .brand svg{height:30px;}
}

@media (prefers-reduced-motion: reduce){
  *{animation-duration:.001ms !important;animation-iteration-count:1 !important;transition-duration:.001ms !important;}
}