/* Joneja & Co. — manufacturing-focused CA practice */
:root{
  --ink:#0d302d;
  --navy:#123a36;
  --navy-2:#1b4a43;
  --steel:#516a63;
  --mist:#e6ebe3;
  --paper:#f4f0e5;
  --white:#ffffff;
  --copper:#bb7151;
  --line:#d8d9ce;
  --success:#2e6658;
  --max:1200px;
  --shadow:0 18px 48px rgba(13,48,45,.11);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink);font-family:Arial,Helvetica,ui-sans-serif,system-ui,sans-serif;font-size:17px;line-height:1.68;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}
img{max-width:100%;display:block}
.container{width:min(var(--max),calc(100% - 40px));margin:auto}
.kicker{display:inline-flex;align-items:center;gap:10px;text-transform:uppercase;letter-spacing:.15em;font-size:.75rem;font-weight:750;color:var(--copper)}
.kicker:before{content:"";width:34px;height:1px;background:var(--copper)}
h1,h2,h3{font-family:Georgia,"Times New Roman",serif;line-height:1.07;letter-spacing:-.035em;margin:0 0 20px;font-weight:400}
h1{font-size:clamp(3rem,6vw,5.6rem);max-width:1080px}
h2{font-size:clamp(2.25rem,4vw,3.75rem)}
h3{font-size:1.48rem}
p{margin:0 0 19px;color:#405650}
.lede{font-size:clamp(1.16rem,1.7vw,1.38rem);max-width:840px;color:#50635e}
.small{font-size:.98rem;color:#63746f}
.tag{display:inline-block;border:1px solid rgba(255,255,255,.26);padding:6px 10px;border-radius:999px;font-size:.78rem;color:#eaf0f3;margin:3px 5px 3px 0}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:52px;padding:0 22px;border-radius:0;border:1px solid var(--ink);font-weight:700;transition:.2s ease;background:transparent;cursor:pointer;font:inherit}
.btn:hover{transform:translateY(-1px);box-shadow:0 10px 25px rgba(12,28,43,.10)}
.btn.primary{background:var(--ink);color:#fff;border-color:var(--ink)}
.btn.light{border-color:rgba(255,255,255,.62);color:#fff}
.btn.copper{background:var(--copper);border-color:var(--copper);color:#fff}
.actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:30px}

/* Header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(250,248,242,.96);backdrop-filter:blur(14px);border-bottom:1px solid var(--line)}
.nav{min-height:82px;display:flex;align-items:center;justify-content:space-between;gap:20px}
.brand{display:flex;flex-direction:column;justify-content:center;line-height:1.05;min-height:44px;padding-left:56px;position:relative}
.brand:before{content:"J";position:absolute;left:0;top:50%;transform:translateY(-50%);display:grid;place-items:center;width:40px;height:40px;border-radius:50%;background:var(--ink);color:#fff;font:italic 1.25rem Georgia,"Times New Roman",serif}
.brand strong{font-family:Arial,Helvetica,sans-serif;font-size:1.16rem;letter-spacing:0;font-weight:750}
.brand span{font-size:.72rem;letter-spacing:.11em;text-transform:uppercase;color:#64746f;margin-top:5px}
.nav-links{display:flex;align-items:center;gap:20px;font-size:.94rem;font-weight:700}
.nav-links a{position:relative}
.nav-links a:not(.nav-cta):after{content:"";position:absolute;left:0;right:100%;bottom:-7px;height:1px;background:var(--copper);transition:.2s ease}
.nav-links a:hover:after,.nav-links a.active:after{right:0}
.nav-cta{padding:12px 15px;background:var(--ink);color:#fff;border-radius:0}
.menu-btn{display:none;background:none;border:0;font-size:1.5rem;padding:6px;cursor:pointer;color:var(--ink)}

/* Hero */
.hero{position:relative;overflow:hidden;padding:94px 0 82px;background:linear-gradient(115deg,#f4f0e5 0%,#f1ede2 68%,#e5ebe2 100%)}
.hero:after{content:"";position:absolute;right:-8%;bottom:-35%;width:52vw;height:52vw;border:1px solid rgba(16,45,67,.12);border-radius:50%;box-shadow:0 0 0 90px rgba(16,45,67,.035),0 0 0 180px rgba(16,45,67,.025)}
.hero-grid{display:grid;grid-template-columns:1.25fr .75fr;gap:64px;align-items:center;position:relative;z-index:2}
.hero h1 .accent{color:var(--copper)}
.hero-visual{background:var(--navy);min-height:510px;position:relative;overflow:hidden;box-shadow:var(--shadow);border-radius:3px}
.factory-art{position:absolute;inset:0;padding:36px;display:flex;flex-direction:column;justify-content:flex-end;color:white;background:radial-gradient(circle at 80% 18%,rgba(255,255,255,.08),transparent 30%),linear-gradient(155deg,var(--navy),#082725)}
.factory-sky{position:absolute;left:7%;right:7%;bottom:40%;height:42%;opacity:.88}
.factory-base{position:absolute;left:0;right:0;bottom:0;height:38%;background:linear-gradient(180deg,rgba(255,255,255,.02),rgba(255,255,255,.05));border-top:1px solid rgba(255,255,255,.22)}
.roof{position:absolute;left:4%;bottom:12%;width:78%;height:31%;border-left:2px solid rgba(255,255,255,.7);border-bottom:2px solid rgba(255,255,255,.7);clip-path:polygon(0 30%,18% 30%,22% 13%,30% 30%,48% 30%,52% 8%,60% 30%,100% 30%,100% 100%,0 100%);background:linear-gradient(rgba(255,255,255,.10),rgba(255,255,255,.02))}
.chimney{position:absolute;right:9%;bottom:12%;width:10%;height:68%;border:2px solid rgba(255,255,255,.65);border-bottom:0}
.chartline{position:absolute;left:9%;right:11%;top:14%;height:34%;opacity:.65}
.chartline svg{width:100%;height:100%}
.hero-facts{display:grid;grid-template-columns:repeat(2,1fr);gap:14px;margin-top:36px}
.fact{padding:16px 0;border-top:1px solid #cad5db}
.fact strong{display:block;font-size:1.07rem;color:var(--ink)}
.fact span{font-size:.94rem;color:#647873}

/* Sections */
.section{padding:92px 0}
.section.alt{background:#faf8f2}
.section.dark{background:var(--ink);color:#fff}
.section.dark p{color:#c6d1d7}
.section-head{display:grid;grid-template-columns:.78fr 1.22fr;gap:60px;align-items:start;margin-bottom:48px}
.section-head .copy{max-width:710px}
.grid-2{display:grid;grid-template-columns:repeat(2,1fr);gap:24px}
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.grid-4{display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
.card{background:#fff;border:1px solid var(--line);padding:28px;min-height:100%;transition:.2s ease}
.card:hover{transform:translateY(-3px);box-shadow:var(--shadow)}
.card .num{font-size:.74rem;letter-spacing:.12em;color:var(--copper);font-weight:780;margin-bottom:24px}
.card p{font-size:.94rem}
.dark .card{background:#153d39;border-color:rgba(255,255,255,.15)}
.dark .card h3{color:#fff}
.dark .card p{color:#bdcbd2}
.problem-list{display:grid;grid-template-columns:repeat(2,1fr);gap:0;border-top:1px solid var(--line);border-left:1px solid var(--line)}
.problem{padding:26px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);background:rgba(255,255,255,.52)}
.problem strong{display:block;font-size:1.04rem;margin-bottom:6px}
.problem span{font-size:.98rem;color:#62736e}

/* Process */
.cycle{display:grid;grid-template-columns:repeat(6,1fr);gap:10px;margin-top:46px;position:relative}
.cycle:before{content:"";position:absolute;left:5%;right:5%;top:37px;height:1px;background:#9fb0b9;z-index:0}
.step{position:relative;z-index:1;text-align:center}
.step i{display:grid;place-items:center;width:74px;height:74px;background:#fff;border:1px solid #aebcc3;border-radius:50%;margin:0 auto 13px;font-style:normal;font-weight:800;color:var(--copper);box-shadow:0 4px 16px rgba(12,28,43,.06)}
.step span{font-size:.95rem;font-weight:700;color:#415b55}

/* Experience / case */
.case{display:grid;grid-template-columns:160px 1fr;gap:26px;padding:25px 0;border-top:1px solid var(--line)}
.case:last-child{border-bottom:1px solid var(--line)}
.case .eyebrow{font-size:.76rem;letter-spacing:.1em;text-transform:uppercase;color:var(--copper);font-weight:750}
.case p{margin:4px 0 0}
.metric-strip{display:grid;grid-template-columns:repeat(4,1fr);border:1px solid var(--line);background:#fff;margin-top:38px}
.metric{padding:24px;border-right:1px solid var(--line)}
.metric:last-child{border-right:0}
.metric strong{font-size:1.55rem;display:block}
.metric span{font-size:.92rem;color:#657771}

/* About */
.profile{display:grid;grid-template-columns:340px 1fr;gap:64px;align-items:start}
.portrait{background:#e8ecee;border:1px solid var(--line);padding:22px}
.portrait img{width:100%;aspect-ratio:1/1;object-fit:cover}
.profile-list{display:grid;grid-template-columns:repeat(2,1fr);gap:0;margin-top:24px;border-top:1px solid var(--line)}
.profile-list div{padding:15px 0;border-bottom:1px solid var(--line)}
.profile-list div:nth-child(odd){padding-right:20px}
.profile-list div:nth-child(even){padding-left:20px;border-left:1px solid var(--line)}
.profile-list span{display:block;font-size:.73rem;text-transform:uppercase;letter-spacing:.09em;color:#72828c}
.profile-list strong{font-size:.97rem}
.heritage{display:grid;grid-template-columns:1fr 220px;gap:44px;align-items:center}
.founder{padding:16px;background:#fff;border:1px solid var(--line)}
.founder img{aspect-ratio:4/5;object-fit:cover;width:100%}

/* Insights */
.article-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.article{background:#fff;border:1px solid var(--line);padding:28px;display:flex;flex-direction:column;min-height:310px}
.article .type{font-size:.72rem;text-transform:uppercase;letter-spacing:.11em;color:var(--copper);font-weight:760}
.article h3{font-size:1.35rem;margin-top:18px}
.article p{font-size:1rem}
.article a{margin-top:auto;color:var(--navy);font-weight:700;font-size:.9rem}

/* Contact */
.contact-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:55px;align-items:start}
.contact-panel{background:var(--ink);color:#fff;padding:34px}
.contact-panel p{color:#c9d3d8}
.contact-item{padding:16px 0;border-top:1px solid rgba(255,255,255,.16)}
.contact-item small{display:block;color:#8fa3ae;text-transform:uppercase;letter-spacing:.1em;font-size:.7rem}
.contact-item strong{display:block;margin-top:4px;color:#fff}
form{background:#fff;border:1px solid var(--line);padding:34px}
label{display:block;font-size:.78rem;text-transform:uppercase;letter-spacing:.08em;font-weight:730;margin-bottom:7px}
input,textarea,select{width:100%;padding:13px 14px;border:1px solid #c8d2d7;background:#fff;font:inherit;color:var(--ink);border-radius:2px;margin-bottom:18px}
textarea{min-height:140px;resize:vertical}
.form-note{font-size:.78rem;color:#7a8991;margin-top:12px}

/* Footer */
footer{background:#082724;color:#dbe4df;padding:56px 0 30px}
.footer-grid{display:grid;grid-template-columns:1.2fr .8fr .8fr;gap:45px}
footer .brand strong{color:#fff}
footer p{color:#aebeb8;font-size:.97rem}
footer h4{font-size:.75rem;text-transform:uppercase;letter-spacing:.12em;color:#81949f;margin:0 0 15px}
footer a{display:block;margin:9px 0;font-size:.97rem;color:#dbe4df}
.foot-bottom{margin-top:38px;padding-top:22px;border-top:1px solid rgba(255,255,255,.10);display:flex;justify-content:space-between;gap:20px;color:#91a6a0;font-size:.88rem}

/* Page hero */
.page-hero{padding:84px 0 68px;background:linear-gradient(120deg,#f4f0e5,#e5ebe2)}
.page-hero h1{font-size:clamp(2.6rem,5vw,4.8rem);max-width:950px}
.breadcrumb{font-size:1rem;color:#657872;margin-bottom:27px}
.breadcrumb a{color:var(--navy)}
.service-block{padding:28px 0;border-top:1px solid var(--line);display:grid;grid-template-columns:260px 1fr;gap:36px}
.service-block ul{margin:0;padding-left:18px;columns:2;column-gap:36px;color:#405650;font-size:1rem}
.service-block li{margin-bottom:8px;break-inside:avoid}
.notice{border-left:3px solid var(--copper);padding:18px 20px;background:#fff;border-top:1px solid var(--line);border-right:1px solid var(--line);border-bottom:1px solid var(--line);font-size:.9rem;color:#566a76}

/* Expanded professional-service pages */
.trust-strip{background:var(--ink);color:#fff;padding:18px 0}
.trust-strip .container{display:flex;justify-content:space-between;gap:22px;flex-wrap:wrap}
.trust-strip span{font-size:.92rem;font-weight:700;letter-spacing:.02em}
.detail-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.detail-card{background:#fff;border:1px solid var(--line);padding:28px;min-height:100%}
.detail-card .num{color:var(--copper);font-size:.78rem;letter-spacing:.12em;font-weight:800;margin-bottom:22px}
.detail-card ul,.check-list{margin:12px 0 0;padding-left:20px;color:#405650}
.detail-card li,.check-list li{margin-bottom:9px}
.split-panel{display:grid;grid-template-columns:.9fr 1.1fr;gap:48px;align-items:start}
.credential{background:var(--ink);color:#fff;padding:34px;border-left:5px solid var(--copper)}
.credential h3,.credential strong{color:#fff}
.credential p{color:#c8d7d2}
.credential .reg{font-size:1.02rem;padding-top:16px;margin-top:18px;border-top:1px solid rgba(255,255,255,.18);word-break:break-word}
.process-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:0;border:1px solid var(--line);background:#fff}
.process-step{padding:26px;border-right:1px solid var(--line)}
.process-step:last-child{border-right:0}
.process-step b{display:block;color:var(--copper);font-size:.78rem;letter-spacing:.13em;margin-bottom:17px}
.process-step p{font-size:.96rem;margin-bottom:0}
.authority-list{display:grid;grid-template-columns:repeat(2,1fr);gap:0;border-top:1px solid var(--line);border-left:1px solid var(--line)}
.authority-list div{padding:25px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);background:rgba(255,255,255,.56)}
.authority-list strong{display:block;font-family:Georgia,"Times New Roman",serif;font-size:1.3rem;font-weight:400;margin-bottom:7px}
.authority-list span{color:#5d706a}
.outcome-band{background:var(--ink);color:#fff;padding:42px}
.outcome-band p{color:#c6d5d0}
.badge-row{display:flex;gap:12px;flex-wrap:wrap;margin:25px 0 0}
.badge{display:inline-flex;align-items:center;border:1px solid var(--line);background:#fff;padding:11px 14px;font-size:.92rem;font-weight:750}
.faq-list{border-top:1px solid var(--line)}
.faq{padding:24px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:300px 1fr;gap:34px}
.faq h3{font-size:1.24rem;margin:0}
.faq p{margin:0}
.service-link{font-weight:750;color:var(--ink);border-bottom:1px solid var(--copper);padding-bottom:3px}
.legal-note{font-size:.9rem;color:#667771}

@media(max-width:980px){
  .hero-grid,.section-head,.profile,.heritage,.contact-grid,.split-panel{grid-template-columns:1fr}
  .hero-visual{min-height:390px}
  .grid-4{grid-template-columns:repeat(2,1fr)}
  .grid-3,.article-grid,.detail-grid{grid-template-columns:repeat(2,1fr)}
  .cycle{grid-template-columns:repeat(3,1fr);row-gap:26px}.cycle:before{display:none}
  .profile{gap:34px}.portrait{max-width:340px}.heritage .founder{max-width:220px}
  .service-block{grid-template-columns:1fr;gap:8px}
  .process-grid{grid-template-columns:repeat(2,1fr)}.process-step:nth-child(2){border-right:0}.process-step:nth-child(-n+2){border-bottom:1px solid var(--line)}
}
@media(max-width:760px){
  .container{width:min(var(--max),calc(100% - 28px))}
  .nav-links{position:fixed;top:82px;left:0;right:0;background:#faf8f2;border-bottom:1px solid var(--line);padding:18px 20px 24px;display:none;flex-direction:column;align-items:flex-start;gap:16px}
  .nav-links.open{display:flex}.menu-btn{display:block}.nav-cta{width:100%;text-align:center}
  .hero{padding:62px 0 54px}.hero-grid{gap:36px}
  h1{font-size:clamp(2.55rem,12vw,4.2rem)}
  .section{padding:66px 0}.grid-3,.grid-4,.article-grid,.grid-2,.detail-grid,.authority-list{grid-template-columns:1fr}
  .problem-list{grid-template-columns:1fr}.problem{border-left:0}
  .cycle{grid-template-columns:repeat(2,1fr)}
  .case{grid-template-columns:1fr;gap:6px}.metric-strip{grid-template-columns:repeat(2,1fr)}.metric:nth-child(2){border-right:0}.metric:nth-child(-n+2){border-bottom:1px solid var(--line)}
  .profile-list{grid-template-columns:1fr}.profile-list div:nth-child(even){padding-left:0;border-left:0}.profile-list div:nth-child(odd){padding-right:0}
  .footer-grid{grid-template-columns:1fr}.foot-bottom{flex-direction:column}
  .service-block ul{columns:1}
  .process-grid{grid-template-columns:1fr}.process-step{border-right:0;border-bottom:1px solid var(--line)}.process-step:last-child{border-bottom:0}
  .faq{grid-template-columns:1fr;gap:8px}.outcome-band{padding:30px 24px}
}