:root{--bg:#f1f4f9;--ink:#121e37;--muted:#52617b;--line:#e0e6f0;--blue:#1d3df2;--blue-light:#eef1ff;--red:#b12b2b;--radius:18px;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Arial,sans-serif;color:var(--ink);background:var(--bg);font-size:16px;font-synthesis:none}
*{box-sizing:border-box}body{margin:0}button,input,select{font:inherit}button,select,summary{cursor:pointer}a{color:var(--blue)}button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid #8395ff;outline-offset:3px}button{touch-action:manipulation}h1,h2,h3,p{margin:0}h2{font-size:1.15rem;line-height:1.5}h3{font-size:1rem;margin:26px 0 16px}.topbar{padding:20px max(24px,calc((100vw - 1440px)/2));background:#fff;border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between;gap:16px}.brand{display:flex;gap:12px;align-items:center;font-weight:700;font-size:1.1rem}.brand-mark{display:grid;place-items:center;width:36px;height:36px;border-radius:10px;background:var(--blue);color:white;font-size:1.6rem}.year-badge{color:var(--muted);font-size:.875rem;padding:7px 12px;border:1px solid var(--line);border-radius:30px;white-space:nowrap}main{max-width:1488px;margin:auto;padding:36px 24px 24px}.page-heading{display:flex;align-items:flex-end;justify-content:space-between;gap:30px;margin-bottom:28px}.eyebrow{font-size:.75rem;font-weight:700;letter-spacing:.1em;line-height:1.5}.page-heading .eyebrow{color:var(--blue);margin-bottom:12px}h1{font-size:2.25rem;line-height:1.16;letter-spacing:-.045em}.heading-note{font-size:.9375rem;color:var(--muted);line-height:1.6;max-width:420px}.workspace{display:grid;grid-template-columns:310px minmax(0,1fr);gap:22px;align-items:start}.panel{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:24px}.section-top{display:flex;align-items:center;justify-content:space-between;gap:16px;margin-bottom:22px}.small-muted{font-size:.875rem;color:var(--muted);line-height:1.5}.section-top p{margin-top:4px}.inputs-panel{padding:24px 22px}.org-field{padding:0;margin:0 0 26px;border:0}.org-field legend{font-size:.875rem;margin-bottom:10px}.segmented{display:grid;grid-template-columns:1fr 1fr;gap:4px;padding:4px;background:var(--bg);border-radius:10px}.segmented label{position:relative}.segmented input{position:absolute;opacity:0;inset:0;width:100%;height:100%;margin:0;cursor:pointer}.segmented span{display:block;text-align:center;padding:9px;border-radius:7px;font-size:.9375rem;font-weight:600}.segmented input:checked+span{background:#fff;color:var(--blue);box-shadow:0 1px 4px #16274415}.segmented input:focus-visible+span{outline:3px solid #8395ff;outline-offset:1px}.field{display:block;margin-bottom:24px}.field>span:first-child{display:block;font-size:.875rem;font-weight:600;margin-bottom:9px}.input-shell{display:flex;align-items:center;border:1px solid #ccd6e5;border-radius:9px;background:white;overflow:hidden;min-width:0}.input-shell:focus-within{border-color:var(--blue);box-shadow:0 0 0 2px #1d3df217}.input-shell input{width:100%;min-width:0;padding:12px 10px 12px 13px;font-weight:600;font-variant-numeric:tabular-nums;background:none;border:0;outline:none;color:var(--ink)}.input-shell>span{padding-right:12px;color:var(--muted);font-size:.875rem}.field small{display:block;margin-top:8px;font-size:.8125rem;line-height:1.5;color:var(--muted)}.field-group{padding-bottom:22px;margin-bottom:24px;border-bottom:1px solid var(--line)}.field-group .field{margin-bottom:12px}.share-field{display:flex;align-items:center;justify-content:space-between;gap:10px;font-size:.875rem;color:var(--muted)}.compact{width:90px;flex-shrink:0}.compact input{padding:9px;font-size:.875rem;text-align:right}.compact>span{padding-right:9px}.text-button{padding:0;background:none;border:0;color:var(--blue);font-size:.875rem;line-height:1.5;text-align:left}.text-button:hover{text-decoration:underline}.model-note{margin-top:25px;padding-top:22px;border-top:1px solid var(--line);font-size:.8125rem;line-height:1.6;color:var(--muted)}.model-note strong{color:var(--ink);font-size:.875rem}.model-note p{margin-top:7px}.results-column{min-width:0}#results{display:grid;gap:22px}.best-panel{padding:26px 30px;display:flex;align-items:center;justify-content:space-between;gap:22px;background:var(--blue);color:#fff;border-radius:var(--radius)}.best-panel .eyebrow{color:#dfe5ff}.best-panel h2{font-size:2.4rem;letter-spacing:-.04em;line-height:1.2;margin:10px 0}.best-panel p:last-child{font-size:.9375rem;line-height:1.5;color:#eff2ff}.best-secondary{border-left:1px solid #ffffff40;padding-left:26px;display:flex;flex-direction:column;gap:7px;min-width:140px}.best-secondary>span{font-size:.875rem;color:#e8edff}.best-secondary>strong{font-size:1.9rem;letter-spacing:-.025em;font-variant-numeric:tabular-nums}.legend{font-size:.8125rem;color:var(--muted);display:flex;gap:7px;align-items:center;white-space:nowrap}.legend i{width:10px;height:10px;background:var(--blue);border-radius:3px}.table-scroll{overflow-x:auto;overscroll-behavior-x:contain}table{border-collapse:collapse;width:100%;font-variant-numeric:tabular-nums}#comparison-table{min-width:670px;table-layout:fixed}th{text-align:left;color:var(--muted);font-size:.8125rem;font-weight:500;line-height:1.5;padding:12px 8px}#comparison-table th{vertical-align:top;text-align:right;color:var(--ink);font-weight:650;font-size:.875rem}#comparison-table th span{color:var(--muted);font-size:.75rem;font-weight:400}#comparison-table th:first-child{width:95px;text-align:left}td{padding:14px 8px;border-top:1px solid var(--line);font-size:.875rem;line-height:1.4}#comparison-table td{text-align:right}#comparison-table tbody th{border-top:1px solid var(--line);vertical-align:middle;font-size:.875rem;font-weight:500}#comparison-table td:first-child{text-align:left}.result-button{width:100%;border:0;background:transparent;color:var(--ink);font-weight:650;padding:12px 4px;border-radius:8px;font-size:.875rem;white-space:nowrap}.result-button:hover{background:var(--bg)}.result-button.best{background:var(--blue-light);color:var(--blue)}.result-button[aria-pressed="true"]{box-shadow:inset 0 0 0 1px #8598f5}.result-button.negative{color:var(--red)}.not-applicable{color:#788399}.table-hint{font-size:.8125rem;line-height:1.5;color:var(--muted);margin-top:16px}.profit-chart{display:grid;gap:12px}.chart-row{display:grid;grid-template-columns:minmax(180px,220px) minmax(80px,1fr) 110px;align-items:center;gap:12px;border:0;background:none;padding:0;text-align:left;color:var(--ink);width:100%}.chart-label{font-size:.8125rem;line-height:1.5}.chart-label small{color:var(--muted);font-size:.75rem}.bar-track{position:relative;height:16px;background:#f1f4fa;border-radius:3px;overflow:hidden}.bar-zero{position:absolute;top:0;bottom:0;width:1px;background:#9ba8c0;z-index:2}.bar-fill{position:absolute;top:0;bottom:0;min-width:0;background:#91a4cf;border-radius:3px}.chart-row.best .bar-fill{background:var(--blue)}.chart-row.negative .bar-fill{background:#c76060}.chart-value{font-weight:650;font-size:.8125rem;text-align:right;white-space:nowrap;font-variant-numeric:tabular-nums}.chart-row:hover .chart-label{color:var(--blue)}.chart-row.negative .chart-value{color:var(--red)}.detail-panel .section-top{flex-wrap:wrap}select{font-size:.875rem;padding:10px 32px 10px 12px;color:var(--ink);border:1px solid #ccd6e5;border-radius:8px;background:#fff;max-width:100%;min-width:230px}.pnl-table{min-width:380px}.pnl-table th:not(:first-child),.pnl-table td:not(:first-child){text-align:right}.pnl-table td:first-child{width:53%}.pnl-table tr.subtotal{font-weight:650}.pnl-table tr.total{font-weight:700;color:var(--blue);background:var(--blue-light)}.pnl-table tr.total td{padding-top:18px;padding-bottom:18px}.negative-number{color:var(--red)}.vat-detail{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:24px}.vat-stat{padding:15px;background:var(--bg);border-radius:9px;line-height:1.6}.vat-stat span{display:block;font-size:.8125rem;color:var(--muted)}.vat-stat strong{display:block;font-size:.9375rem;font-variant-numeric:tabular-nums}.vat-stat small{font-size:.75rem;color:var(--muted)}.tax-detail{font-size:.875rem;line-height:1.7;padding:18px 0 0;color:var(--muted)}.detail-footnote{margin-top:20px;font-size:.8125rem}.settings-panel,.methodology-panel{margin-top:22px}summary{display:flex;justify-content:space-between;align-items:center;gap:20px;font-weight:600;font-size:.9375rem;list-style:none}summary::-webkit-details-marker{display:none}summary::after{content:"+";font-size:1.4rem;font-weight:400;color:var(--muted)}details[open]>summary::after{content:"−"}.settings-panel summary::after{display:none}.summary-note{color:var(--muted);font-size:.8125rem;font-weight:400;display:flex;gap:15px}.summary-note span{font-size:1.25rem}.settings-panel[open] .summary-note span{font-size:0}.settings-panel[open] .summary-note span::after{content:"−";font-size:1.25rem}.settings-intro{margin:20px 0;color:var(--muted);font-size:.875rem;line-height:1.6}.settings-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:26px}.settings-section{min-width:0}.settings-section h3{margin:0 0 14px}.setting-field{display:flex;justify-content:space-between;align-items:center;gap:12px;margin:14px 0;font-size:.875rem;line-height:1.4}.setting-field .input-shell{width:140px;flex-shrink:0}.setting-field.percent .input-shell{width:82px}.setting-field .input-shell input{padding:8px;text-align:right;font-size:.875rem}.ndfl-settings{max-width:760px;min-width:420px}.ndfl-settings input{border:1px solid #ccd6e5;border-radius:6px;font:inherit;width:100%;padding:9px;min-width:60px;color:var(--ink)}.ndfl-settings td{max-width:250px}.ndfl-settings th{font-size:.875rem}.settings-panel .text-button{margin-top:18px}.methodology-content{margin-top:20px;max-width:950px;display:grid;gap:12px;font-size:.875rem;line-height:1.7;color:var(--muted)}footer{max-width:1488px;margin:auto;padding:12px 24px 28px;display:flex;justify-content:space-between;gap:15px;font-size:.8125rem;color:var(--muted)}.error-box{padding:22px;background:#fff1f1;border:1px solid #edc5c5;color:#8d1c1c;border-radius:14px;line-height:1.6}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}[hidden]{display:none!important}[aria-invalid="true"]{background:#fff1f1!important}
@media(min-width:1100px){.inputs-panel{position:sticky;top:20px}}
@media(max-width:1100px){.workspace{grid-template-columns:280px minmax(0,1fr);gap:16px}.panel{padding:20px}.best-panel{padding:24px}.best-panel h2{font-size:2rem}.chart-row{grid-template-columns:165px minmax(40px,1fr) 96px;gap:8px}.chart-value{font-size:.75rem}.settings-grid{grid-template-columns:repeat(2,1fr)}.heading-note{max-width:320px}.vat-detail{gap:8px}.vat-stat{padding:10px}}
@media(max-width:800px){main{padding:26px 16px 16px}.topbar{padding:16px}.page-heading{display:block}h1{font-size:2rem}.heading-note{margin-top:16px;max-width:none}.workspace{grid-template-columns:1fr}.inputs-panel{position:static}#business-form{display:grid;grid-template-columns:1fr 1fr;column-gap:22px;align-items:start}.org-field{grid-column:1/-1}.segmented{max-width:260px}.model-note{margin-top:20px}.results-column{width:100%}.field-group{margin-bottom:22px;padding-bottom:0;border:0}.settings-grid{grid-template-columns:1fr 1fr}.best-panel h2{font-size:2.1rem}footer{padding:16px;font-size:.75rem}}
@media(max-width:520px){.brand{font-size:.9375rem;gap:8px}.brand-mark{width:30px;height:30px;font-size:1.3rem}.year-badge{font-size:.75rem;padding:6px 8px}.panel{padding:20px 16px;border-radius:14px}.page-heading .eyebrow{font-size:.7rem}.heading-note{font-size:.875rem}#business-form{display:block}.segmented{max-width:none}.field-group{padding-bottom:20px;border-bottom:1px solid var(--line)}.best-panel{padding:23px 20px;align-items:flex-start;flex-direction:column;gap:18px;border-radius:14px}.best-panel h2{font-size:2.1rem}.best-panel .eyebrow{font-size:.7rem}.best-secondary{flex-direction:row;align-items:baseline;padding:16px 0 0;border-left:0;border-top:1px solid #ffffff40;width:100%;gap:10px;flex-wrap:wrap}.best-secondary strong{font-size:1.4rem}.best-secondary span{font-size:.8125rem}.section-top{gap:10px;margin-bottom:14px}.section-top h2{font-size:1.05rem}.legend{font-size:.75rem}#results{gap:16px}.chart-row{grid-template-columns:135px minmax(40px,1fr) 87px;gap:7px}.chart-label{font-size:.75rem}.chart-label small{font-size:.75rem}.chart-value{font-size:.75rem}.profit-chart{gap:14px}.detail-panel select{width:100%;font-size:.8125rem}.vat-detail{grid-template-columns:1fr}.vat-stat{display:grid;grid-template-columns:1fr auto;gap:8px}.vat-stat small{grid-column:1/-1}.settings-grid{grid-template-columns:1fr}.summary-note{display:none}.settings-panel summary::after{display:block}summary{font-size:.875rem}footer{display:block;line-height:1.8}footer span{display:block}}
.chart-label,.chart-value{font-size:.875rem}
@media(max-width:520px){.brand-mark{flex-shrink:0}.year-badge{white-space:normal;text-align:center;max-width:95px}.chart-row{grid-template-columns:minmax(0,1fr) auto;gap:6px 12px}.chart-label{grid-column:1;grid-row:1;font-size:.875rem}.chart-value{grid-column:2;grid-row:1;font-size:.875rem}.chart-label br{display:none}.chart-label small{display:block;font-size:.8125rem}.bar-track{grid-column:1/-1;grid-row:2}.profit-chart{gap:17px}}
@media(prefers-reduced-motion:no-preference){.bar-fill{transition:left .18s,width .18s}.result-button{transition:background .12s}}
