*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:#fff;color:#181818;font-family:Arial,"Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;line-height:1.7}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}button,a,input,textarea,select{-webkit-tap-highlight-color:transparent}button{cursor:pointer}a:focus-visible,button:focus-visible{outline:3px solid #f36f21;outline-offset:5px}::selection{background:#f36f21;color:white}.wrap{width:min(1280px,90%);margin:auto}header{height:94px;display:flex;align-items:center;justify-content:space-between;border-bottom:1px solid #e4e4e4}.brand strong{font-size:28px;letter-spacing:2px;line-height:1}.brand span{display:block;font-size:12px;letter-spacing:3px}.brand i{color:#f36f21;font-style:normal}nav{display:flex;gap:30px;align-items:center;font-size:14px}nav a[aria-current=page]{color:#d75408}nav .contact{border:1px solid #222;padding:10px 20px}.eyebrow{font-size:14px;letter-spacing:2px;display:flex;align-items:center;gap:12px}.eyebrow:before{content:'';width:26px;height:2px;background:#f36f21}h1,h2,h3,p{margin-top:0}h1{font-size:clamp(42px,5.5vw,78px);letter-spacing:-3px;line-height:1.25;font-weight:600;margin:28px 0}h2{font-size:clamp(30px,3.5vw,48px);line-height:1.35;letter-spacing:-1px}h3{font-size:25px;line-height:1.4}p{color:#646464}.orange{color:#e65e10}.hero{padding:70px 0 54px;position:relative}.hero-top{display:flex;align-items:end;justify-content:space-between;gap:50px}.hero-top p{max-width:370px;margin-bottom:8px}.doors{display:grid;grid-template-columns:1fr 1fr;margin-top:40px;border-top:1px solid #222;border-bottom:1px solid #222;position:relative}.door{display:block;position:relative;min-height:300px;padding:34px 40px 32px 0;transition:background .3s,padding .3s}.door+ .door{border-left:1px solid #222;padding-left:40px}.door:hover,.door:focus-visible{background:#fff4ed;padding-left:30px}.door+ .door:hover{padding-left:60px}.door .n{font-size:14px;color:#888;letter-spacing:2px}.door h2{font-size:clamp(34px,4vw,57px);margin:24px 0 12px}.door p{max-width:380px}.door .enter{display:inline-block;font-size:15px;border-bottom:2px solid #f36f21;padding-bottom:3px}.door .disc{position:absolute;right:30px;top:37px;width:34px;height:34px;border:1px solid #f36f21;border-radius:50%;display:grid;place-items:center;color:#e65e10;font-size:22px;transition:transform .3s}.door:hover .disc{transform:rotate(90deg)}.meta-line{display:flex;justify-content:space-between;font-size:13px;color:#777;margin-top:18px}.section{padding:90px 0;border-bottom:1px solid #ddd}.section-heading{display:grid;grid-template-columns:1fr 1fr;gap:70px;align-items:start;margin-bottom:44px}.section-heading p{max-width:480px}.stats{display:grid;grid-template-columns:repeat(4,1fr);gap:30px}.stat{border-top:2px solid #f36f21;padding-top:18px}.stat b{font-size:clamp(32px,4vw,54px);font-weight:500;letter-spacing:-2px}.stat span{display:block;font-size:14px;color:#666}.small{font-size:13px;color:#777}.origin{display:grid;grid-template-columns:1fr 2fr;gap:70px}.origin .story{font-size:25px;line-height:1.8;color:#222}.brand-strip{display:flex;flex-wrap:wrap;gap:24px 50px;font-size:25px;font-weight:700;letter-spacing:-1px;border-top:1px solid #ddd;padding-top:25px}.banner{background:#f36f21;padding:60px 0;margin-top:80px}.banner .wrap{display:flex;justify-content:space-between;align-items:center}.banner h2{margin-bottom:0}.button{display:inline-block;padding:13px 24px;background:#181818;color:#fff;border:1px solid #181818;font-size:15px}.button.light{background:white;color:#181818;border-color:white}footer{padding:44px 0 22px}.footer-main{display:flex;justify-content:space-between;gap:35px}.footer-main p{font-size:14px;margin:10px 0}.footer-bottom{font-size:12px;color:#777;border-top:1px solid #ddd;margin-top:35px;padding-top:20px;display:flex;justify-content:space-between}.subhero{padding:70px 0 50px}.subhero h1{max-width:950px}.subhero p{max-width:570px;font-size:18px}.path{display:grid;grid-template-columns:repeat(6,1fr);position:relative;border-top:1px solid #aaa;margin-top:40px;padding-top:20px;gap:8px}.path button{background:transparent;border:0;text-align:left;padding:12px 4px 20px;border-bottom:3px solid transparent;position:relative;color:#777}.path button:before{content:'';position:absolute;top:-26px;left:8px;background:white;border:1px solid #aaa;width:10px;height:10px;border-radius:50%}.path button[aria-selected=true]{color:#181818;border-color:#f36f21}.path button[aria-selected=true]:before{background:#f36f21;border-color:#f36f21}.path button span{display:block;font-size:12px;letter-spacing:2px;margin-bottom:12px}.path button b{font-size:20px}.detail{display:grid;grid-template-columns:1fr 1fr;gap:70px;background:#f5f5f3;padding:45px;margin-top:25px;min-height:290px}.detail h3{font-size:35px}.detail ul{padding-left:20px;color:#555}.detail .label{font-size:13px;color:#d75408;margin-bottom:14px}.service-row{display:grid;grid-template-columns:90px 1fr 1.1fr;gap:35px;padding:35px 0;border-top:1px solid #ddd}.service-row .n{color:#e65e10;font-size:19px}.service-row h3{margin-bottom:0}.service-row p{margin-bottom:0}.case{display:grid;grid-template-columns:1fr 1.4fr;gap:80px}.case .big{font-size:90px;line-height:1;color:#f36f21;font-weight:700;letter-spacing:-5px}.case-tabs{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:28px}.case-tabs button{border:1px solid #ddd;background:white;padding:10px 16px;font-size:14px}.case-tabs button[aria-pressed=true]{background:#222;color:white;border-color:#222}.timeline{border-left:1px solid #f36f21;padding-left:28px}.timeline p{border-bottom:1px solid #ddd;padding:0 0 15px;margin-bottom:15px}.timeline strong{display:block;color:#222}.problems{display:grid;grid-template-columns:1fr 1.1fr;gap:55px}.problem-list{display:grid;gap:0}.problem-list button{border:0;border-bottom:1px solid #ddd;background:white;text-align:left;padding:23px 18px;font-size:20px;display:flex;gap:20px;align-items:center}.problem-list button span{font-size:13px;color:#888}.problem-list button[aria-selected=true]{background:#f36f21;color:#181818}.problem-list button[aria-selected=true] span{color:#222}.problem-panel{background:#f5f5f3;padding:40px}.problem-panel ol{padding-left:22px;color:#555}.problem-panel li{margin-bottom:15px}.process{display:grid;grid-template-columns:repeat(3,1fr);gap:50px}.process b{font-size:48px;color:#f36f21;font-weight:400}.process h3{margin-top:20px}.contact-grid{display:grid;grid-template-columns:.8fr 1.2fr;gap:80px}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}label{font-size:14px;display:block}input,select,textarea{display:block;width:100%;border:0;border-bottom:1px solid #aaa;background:#f6f6f4;padding:14px;margin-top:8px;border-radius:0;color:#222}textarea{min-height:130px;resize:vertical}.full{grid-column:1/-1}.form-note{font-size:13px;margin-top:16px}.skip{position:absolute;left:-10000px}.skip:focus{left:20px;top:20px;background:white;padding:10px;z-index:5}@media(max-width:760px){header{height:auto;min-height:90px;gap:20px;padding:20px 0;align-items:start}.brand strong{font-size:23px}.brand span{font-size:10px}nav{gap:12px;flex-wrap:wrap;justify-content:end;max-width:190px;font-size:12px}nav .contact{padding:5px 10px}h1{letter-spacing:-1.5px}.hero,.subhero{padding-top:45px}.hero-top{display:block}.hero-top p{max-width:100%}.doors{grid-template-columns:1fr}.door{min-height:260px;padding:28px 20px 28px 0}.door+.door{border-left:0;border-top:1px solid #222;padding-left:0}.door+.door:hover{padding-left:30px}.meta-line{display:block}.meta-line span{display:block}.section{padding:60px 0}.section-heading,.origin,.case,.problems,.contact-grid{grid-template-columns:1fr;gap:25px}.stats{grid-template-columns:1fr 1fr;gap:30px}.origin .story{font-size:21px}.brand-strip{font-size:20px;gap:20px 30px}.banner .wrap{display:block}.banner h2{margin-bottom:24px}.footer-main{display:block}.footer-bottom{display:block}.path{grid-template-columns:repeat(3,1fr);gap:8px;border-top:0}.path button{border-top:1px solid #ddd}.path button:before{display:none}.path button b{font-size:17px}.path button span{margin-bottom:4px}.detail{grid-template-columns:1fr;padding:26px;gap:15px}.detail h3{font-size:28px}.service-row{grid-template-columns:38px 1fr;gap:15px}.service-row p{grid-column:2}.case .big{font-size:70px}.process{grid-template-columns:1fr;gap:20px}.process h3{margin-top:0}.problem-panel{padding:25px}.problem-list button{font-size:17px}.form-grid{grid-template-columns:1fr}.full{grid-column:auto}}@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}/* Saintmen: image-led, contact-first */
header{position:relative;z-index:20;background:white}.menu-toggle,.mobile-contact{display:none}.new-hero{padding:65px 0 40px}.new-hero h1{margin:25px 0 20px;font-size:clamp(42px,5.4vw,74px)}.new-hero p{font-size:18px}.visual-doors{display:grid;grid-template-columns:1fr 1fr;gap:18px}.visual-door{position:relative;min-height:420px;overflow:hidden;background:#222;color:white}.visual-door img{position:absolute;width:100%;height:100%;object-fit:cover;transition:transform .6s;filter:brightness(.46)}.visual-door:hover img{transform:scale(1.035)}.visual-door.business img{filter:brightness(.55)}.door-copy{position:relative;padding:38px;min-height:420px;display:flex;align-items:start;flex-direction:column}.door-copy>span{font-size:14px;letter-spacing:2px}.door-copy h2{margin:50px 0 20px;font-size:45px}.door-copy p{color:#fff;font-size:15px}.door-copy b{margin-top:auto;border-bottom:2px solid #f36f21;font-size:15px;font-weight:400;padding-bottom:6px}.short-about{display:grid;grid-template-columns:1fr 1fr;gap:90px;padding:80px 0}.short-about h2{font-size:37px;margin:22px 0 0}.short-about>div:last-child{align-self:center}.short-about p{font-size:18px;max-width:480px}.partners{padding:40px 0 65px;border-top:1px solid #ddd}.partner-heading{display:flex;align-items:end;justify-content:space-between;gap:20px}.partner-heading h2{font-size:28px;margin:15px 0 0}.pause{background:none;border:1px solid #aaa;padding:8px 16px;font-size:14px;white-space:nowrap}.marquee{overflow:hidden;margin-top:30px}.track{display:flex;width:max-content;animation:logo-flow 28s linear infinite}.logo-group{display:flex;align-items:center;gap:40px;padding-right:40px}.logo-item{width:140px;height:95px;display:grid;place-items:center}.logo-item img{max-width:125px;max-height:53px;object-fit:contain}.marquee:hover .track,.marquee:focus-within .track,.marquee.paused .track{animation-play-state:paused}@keyframes logo-flow{to{transform:translateX(-50%)}}.photo-hero{position:relative;min-height:530px;background:#222;color:white}.photo-hero>img{position:absolute;width:100%;height:100%;object-fit:cover;filter:brightness(.35);object-position:center 55%}.photo-hero>.wrap{position:relative;padding:65px 0}.photo-hero h1{font-size:clamp(40px,5vw,68px);max-width:900px}.photo-hero h1 span{color:#ff9a59}.photo-hero p{color:white;font-size:18px;max-width:550px}.photo-hero .eyebrow:before{background:#ff9a59}.tax-photo>img{object-position:center;filter:brightness(.52)}.services{padding:70px 0}.services>.section-heading{margin-bottom:25px}.services details{border-top:1px solid #ccc}.services details:last-of-type{border-bottom:1px solid #ccc}.services summary{display:flex;align-items:center;gap:30px;padding:23px 0;cursor:pointer;list-style:none}.services summary::-webkit-details-marker{display:none}.services summary>span{color:#d75408;font-size:14px}.services summary h3{font-size:26px;margin:0;font-weight:500}.services summary>b{font-size:25px;font-weight:400;margin-left:auto;color:#e65e10;transition:transform .2s}.services details[open] summary>b{transform:rotate(45deg)}.service-content{padding:0 45px 25px}.service-content p{margin:0 0 10px}.service-content a{font-size:15px;border-bottom:1px solid #e65e10}.proof{display:grid;grid-template-columns:1.1fr 1fr;gap:60px;padding:20px 0 75px;align-items:center}.proof>img{width:100%;aspect-ratio:4/3;object-fit:cover}.proof h2{margin:20px 0;font-size:37px}.proof p{max-width:470px}.consult-band{background:#f36f21;padding:50px 0}.consult-band span{font-size:16px}.consult-band h2{margin:15px 0 25px;font-size:40px}#contact{scroll-margin-top:25px}#contact h2{font-size:37px;margin:22px 0}#contact.section{padding:65px 0}details:focus-within{outline-offset:4px}summary:focus-visible{outline:2px solid #f36f21;outline-offset:3px}@media(max-width:760px){header{min-height:78px;align-items:center;padding:16px 0}.menu-toggle{display:flex;gap:25px;align-items:center;background:white;border:1px solid #aaa;padding:8px 14px;font-size:14px}.menu-toggle span{font-size:22px;line-height:1}.menu-toggle[aria-expanded=true] span{transform:rotate(45deg)}nav{display:none;position:absolute;left:-5.55%;right:-5.55%;top:100%;background:white;padding:20px 5%;max-width:none;border-bottom:1px solid #ccc;box-shadow:0 10px 15px #0001;font-size:17px}nav.open{display:flex;flex-direction:column;align-items:stretch;gap:0}nav a{padding:12px 0;border-bottom:1px solid #eee}nav .contact{padding:12px;margin-top:10px;text-align:center;border-color:#222}.new-hero{padding:38px 0 24px}.new-hero h1{font-size:43px;margin:20px 0}.new-hero p{font-size:16px}.visual-doors{grid-template-columns:1fr;gap:14px}.visual-door,.door-copy{min-height:290px}.door-copy{padding:25px}.door-copy h2{font-size:34px;margin:26px 0 14px}.door-copy p{font-size:14px;margin-bottom:20px}.door-copy>span{font-size:13px}.short-about{grid-template-columns:1fr;gap:25px;padding:50px 0}.short-about h2{font-size:31px}.short-about p{font-size:16px}.partners{padding:32px 0 40px}.partner-heading{align-items:center}.partner-heading h2{font-size:23px;line-height:1.5}.partner-heading .eyebrow{font-size:12px}.pause{padding:8px 10px;font-size:12px}.logo-group{gap:20px;padding-right:20px}.logo-item{width:115px;height:75px}.logo-item img{max-width:100px;max-height:40px}.photo-hero{min-height:455px}.photo-hero>.wrap{padding:48px 0}.photo-hero h1{font-size:40px;line-height:1.4}.tax-photo h1{font-size:36px}.photo-hero p{font-size:16px}.services{padding:45px 0}.services h2{font-size:31px}.services .section-heading{gap:10px}.services summary{gap:18px;padding:21px 0}.services summary h3{font-size:21px}.service-content{padding:0 0 20px 34px;font-size:16px}.proof{grid-template-columns:1fr;gap:28px;padding:10px 0 45px}.proof h2{font-size:31px}.proof>img{aspect-ratio:4/3}.consult-band{padding:35px 0}.consult-band h2{font-size:33px}#contact h2{font-size:31px}#contact.section{padding:45px 0}.contact-grid{gap:30px}.form-grid{gap:16px}input,textarea,select{font-size:16px}.mobile-contact{display:grid;grid-template-columns:1fr 1fr;position:fixed;bottom:0;left:0;right:0;background:white;border-top:1px solid #ddd;padding-bottom:env(safe-area-inset-bottom);z-index:30}.mobile-contact a{text-align:center;padding:14px;font-size:15px}.mobile-contact a:last-child{background:#f36f21;color:#181818}body{padding-bottom:65px}footer{padding-bottom:35px}#contact{scroll-margin-top:15px}.eyebrow{letter-spacing:1px;font-size:13px}}@media(prefers-reduced-motion:reduce){.track{animation:none}.marquee{overflow:auto}.logo-group[aria-hidden=true]{display:none}.pause{display:none}}
.growth-scenarios{padding:15px 0 65px}.growth-scenarios h2{font-size:37px;margin:20px 0 30px}.scenario-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:30px;margin-bottom:28px}.scenario-grid article{border-top:2px solid #f36f21;padding-top:20px}.scenario-grid article>span{font-size:13px;color:#777}.scenario-grid h3{font-size:23px;margin:14px 0}.scenario-grid p{font-size:16px}.new-hero h1{font-size:clamp(40px,5.1vw,70px)}@media(max-width:760px){.scenario-grid{grid-template-columns:1fr;gap:20px}.growth-scenarios{padding:10px 0 40px}.growth-scenarios h2{font-size:31px}.scenario-grid h3{font-size:21px}.new-hero h1{font-size:42px}.door-copy h2{font-size:32px}.services summary h3{font-size:20px}header .brand{flex-shrink:0}.services summary h3{overflow-wrap:anywhere}}
/* Official artwork, clipped to the original mark without redrawing. */
header{height:126px}.brand .brand-mark{display:block;position:relative;overflow:hidden;width:136px;height:87px;letter-spacing:0;line-height:1}.brand-mark img{position:absolute;max-width:none;width:393.064px;height:122.636px;left:-9.434px;top:-13.364px}.brand>span:not(.brand-mark){font-size:12px;letter-spacing:3px;margin-top:2px}.footer-main .brand{min-width:240px}.logo-item{width:160px;height:95px;flex:none}.client-logo{display:block;position:relative;overflow:hidden;width:125px;height:53px;flex:none}.logo-item .client-logo img{position:absolute;max-width:none;max-height:none;object-fit:fill}.logo-group{gap:35px;padding-right:35px}@media(max-width:760px){header{min-height:112px;height:auto;padding:10px 0}.brand .brand-mark{width:116px;height:74.4px}.brand-mark img{width:335.26px;height:104.601px;left:-8.046px;top:-11.399px}.brand>span:not(.brand-mark){font-size:10px;letter-spacing:2px}.logo-item{width:145px;height:88px}.logo-group{gap:22px;padding-right:22px}.logo-item .client-logo img{max-width:none;max-height:none}.client-logo{width:125px;height:53px}.footer-main .brand{min-width:0}}
/* Contact invitations only; retain the restored layout. */
.button{background:#bc4900;border-color:#bc4900;color:#fff;border-radius:999px;padding:13px 25px;display:inline-flex;align-items:center;gap:12px;transition:background .2s,transform .2s,box-shadow .2s}.button:before{content:'＋';font-size:22px;font-weight:400;line-height:1;transition:transform .25s}.button:hover{background:#9e3d00;transform:translateY(-2px);box-shadow:0 5px 16px #bc490025}.button:hover:before{transform:rotate(90deg)}.button.light{background:white;color:#a83f00;border-color:white}.button.light:hover{background:#fff1e5;color:#963900}nav .contact{border:1px solid #de671e;border-radius:999px;color:#a83f00;transition:background .2s}nav .contact:hover{background:#fff1e5}.mobile-contact a:last-child{background:#bc4900;color:white}.brand .brand-mark{margin-bottom:0}@media(max-width:760px){nav .contact{border-color:#de671e;border-radius:999px}.button{font-size:15px;max-width:100%}}@media(prefers-reduced-motion:reduce){.button:hover{transform:none}}

/* basic execution services */
.basic-services{margin-top:48px}
.basic-grid{display:grid;grid-template-columns:1fr 1fr;gap:30px;margin-top:18px}
.basic-grid article{border-top:2px solid #f36f21;padding-top:18px}
.basic-grid h3{font-size:22px;margin:0 0 10px;font-weight:500}
.basic-grid p{font-size:16px;margin:0;color:#444}
/* transformation journey case */
.journey{padding:15px 0 65px}
.journey-steps{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(5,1fr);gap:0;border-top:1px solid #ccc;border-bottom:1px solid #ccc}
.journey-steps .jstep{padding:26px 22px 26px 0;position:relative}
.journey-steps .jstep+.jstep{padding-left:22px;border-left:1px solid #e3e3e3}
.journey-steps span{color:#d75408;font-size:14px;letter-spacing:1px}
.journey-steps h3{font-size:20px;margin:10px 0 8px;font-weight:500;line-height:1.35}
.journey-steps p{font-size:15px;margin:0;color:#555}
.journey .small{margin-top:16px}
@media(max-width:1000px){.journey-steps{grid-template-columns:1fr 1fr 1fr}.journey-steps .jstep+.jstep{border-left:0}.journey-steps .jstep{padding-left:0;border-top:1px solid #e3e3e3}.journey-steps .jstep:nth-child(-n+3){border-top:0}}
@media(max-width:760px){.basic-grid{grid-template-columns:1fr;gap:20px}.journey{padding:10px 0 40px}.journey-steps{grid-template-columns:1fr}.journey-steps .jstep,.journey-steps .jstep+.jstep{border-top:1px solid #e3e3e3;padding:18px 0}.journey-steps .jstep:first-child{border-top:0}.journey-steps h3{font-size:19px}}

/* contact form states */
.hidden-check{position:absolute!important;left:-9999px;width:1px;height:1px;opacity:0}
.form-note.is-ok{color:#1b6b3a}
.form-note.is-error{color:#b3261e}
.form-note a{border-bottom:1px solid currentColor}
#submit-btn[disabled]{opacity:.6;cursor:progress}