*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}:root{--bg: #f5f5f7;--surface: #ffffff;--surface-2: #f0f0f2;--border: #e0e0e5;--text-primary: #1d1d1f;--text-secondary: #6e6e73;--text-tertiary: #aeaeb2;--accent: #0071e3;--accent-hover: #0077ed;--green: #34c759;--green-bg: #f0faf3;--red: #ff3b30;--red-bg: #fff5f5;--orange: #ff9500;--sidebar-width: 220px;--topbar-height: 52px;--radius: 12px;--radius-sm: 8px;--shadow: 0 1px 3px rgba(0,0,0,.08), 0 4px 12px rgba(0,0,0,.05);--shadow-sm: 0 1px 2px rgba(0,0,0,.06);font-family:-apple-system,BlinkMacSystemFont,SF Pro Display,SF Pro Text,Helvetica Neue,Arial,sans-serif;font-size:14px;color:var(--text-primary);-webkit-font-smoothing:antialiased}body{background:var(--bg);overflow:hidden}.app-shell{display:flex;height:100vh;overflow:hidden}.sidebar{width:var(--sidebar-width);background:#ffffffd9;backdrop-filter:blur(20px);-webkit-backdrop-filter:blur(20px);border-right:1px solid var(--border);display:flex;flex-direction:column;padding-top:var(--topbar-height);flex-shrink:0;z-index:10}.sidebar-logo{padding:20px 16px 12px;font-size:17px;font-weight:700;color:var(--text-primary);letter-spacing:-.3px}.sidebar-logo span{display:block;font-size:11px;font-weight:400;color:var(--text-secondary);letter-spacing:0;margin-top:2px}.sidebar-nav{flex:1;padding:8px 10px;display:flex;flex-direction:column;gap:2px}.nav-item{display:flex;align-items:center;gap:10px;padding:9px 12px;border-radius:var(--radius-sm);cursor:pointer;color:var(--text-secondary);font-size:13.5px;font-weight:500;transition:all .15s ease;border:none;background:none;width:100%;text-align:left}.nav-item:hover{background:var(--surface-2);color:var(--text-primary)}.nav-item.active{background:var(--accent);color:#fff}.nav-item.active svg{color:#fff}.nav-item svg{width:18px;height:18px;flex-shrink:0}.sidebar-footer{padding:12px 16px;border-top:1px solid var(--border);font-size:11px;color:var(--text-tertiary)}.main-area{flex:1;display:flex;flex-direction:column;overflow:hidden}.topbar{height:var(--topbar-height);background:#ffffffd9;backdrop-filter:blur(20px);-webkit-backdrop-filter:blur(20px);border-bottom:1px solid var(--border);display:flex;align-items:center;padding:0 20px;gap:12px;position:fixed;top:0;left:0;right:0;z-index:100;-webkit-app-region:drag}.topbar-spacer{width:80px;-webkit-app-region:drag}.topbar-title{font-size:15px;font-weight:600;color:var(--text-primary);flex:1;-webkit-app-region:drag}.topbar-controls{display:flex;align-items:center;gap:8px;-webkit-app-region:no-drag}.year-select{-webkit-appearance:none;-moz-appearance:none;appearance:none;background:var(--surface-2);border:1px solid var(--border);border-radius:var(--radius-sm);padding:6px 28px 6px 12px;font-size:13.5px;font-weight:600;color:var(--text-primary);cursor:pointer;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='12' viewBox='0 0 24 24' fill='none' stroke='%236e6e73' stroke-width='2'%3E%3Cpath d='m6 9 6 6 6-6'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 8px center;font-family:inherit}.year-select:focus{outline:none;border-color:var(--accent)}.btn{display:inline-flex;align-items:center;gap:6px;padding:7px 14px;border-radius:var(--radius-sm);font-size:13px;font-weight:500;cursor:pointer;border:none;transition:all .15s ease;font-family:inherit}.btn-primary{background:var(--accent);color:#fff}.btn-primary:hover{background:var(--accent-hover)}.btn-secondary{background:var(--surface-2);color:var(--text-primary);border:1px solid var(--border)}.btn-secondary:hover{background:var(--border)}.btn-danger{background:var(--red-bg);color:var(--red);border:1px solid #ffc9c7}.btn-danger:hover{background:#ffe0de}.btn-ghost{background:transparent;color:var(--text-secondary)}.btn-ghost:hover{background:var(--surface-2);color:var(--text-primary)}.btn-sm{padding:4px 10px;font-size:12px}.btn-icon{padding:6px}.content{flex:1;overflow-y:auto;padding:24px;padding-top:calc(var(--topbar-height) + 24px)}.card{background:var(--surface);border-radius:var(--radius);box-shadow:var(--shadow);overflow:hidden}.card-header{padding:16px 20px 12px;border-bottom:1px solid var(--border);display:flex;align-items:center;justify-content:space-between}.card-title{font-size:15px;font-weight:600;color:var(--text-primary)}.card-body{padding:20px}.summary-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:14px;margin-bottom:24px}.summary-card{background:var(--surface);border-radius:var(--radius);padding:18px 20px;box-shadow:var(--shadow)}.summary-label{font-size:11.5px;font-weight:500;color:var(--text-secondary);text-transform:uppercase;letter-spacing:.5px;margin-bottom:6px}.summary-value{font-size:22px;font-weight:700;color:var(--text-primary);letter-spacing:-.5px}.summary-value.positive{color:var(--green)}.summary-value.negative{color:var(--red)}.summary-sub{font-size:11.5px;color:var(--text-tertiary);margin-top:4px}.table-wrapper{overflow-x:auto;border-radius:var(--radius);box-shadow:var(--shadow)}table{width:100%;border-collapse:collapse;background:var(--surface);font-size:11.5px}thead th{background:var(--surface-2);padding:6px;text-align:left;font-weight:600;font-size:10.5px;color:var(--text-secondary);text-transform:uppercase;letter-spacing:.3px;border-bottom:1px solid var(--border);white-space:normal;position:sticky;top:0;z-index:1;line-height:1.3}thead th.right,td.right{text-align:right}td:last-child{overflow:visible;max-width:none;white-space:nowrap}tbody tr{transition:background .1s}tbody tr:nth-child(odd){background:var(--surface)}tbody tr:nth-child(2n){background:#fafafa}tbody tr:hover{background:#f0f4ff}td{padding:6px;border-bottom:1px solid var(--border);color:var(--text-primary);white-space:nowrap;overflow:hidden;text-overflow:ellipsis;max-width:160px}td.positive{color:var(--green);font-weight:600}td.negative{color:var(--red);font-weight:600}td.muted{color:var(--text-secondary)}tfoot td{background:var(--surface-2);font-weight:700;border-top:2px solid var(--border);color:var(--text-primary)}.section-header{display:flex;align-items:center;justify-content:space-between;margin-bottom:16px;margin-top:28px}.section-header:first-child{margin-top:0}.section-title{font-size:18px;font-weight:700;color:var(--text-primary);letter-spacing:-.3px}.modal-overlay{position:fixed;top:0;right:0;bottom:0;left:0;background:#0000004d;-webkit-backdrop-filter:blur(4px);backdrop-filter:blur(4px);display:flex;align-items:center;justify-content:center;z-index:1000}.modal{background:var(--surface);border-radius:var(--radius);box-shadow:0 20px 60px #0003;width:480px;max-width:90vw;max-height:80vh;overflow-y:auto}.modal-header{padding:20px 24px 16px;border-bottom:1px solid var(--border);display:flex;align-items:center;justify-content:space-between}.modal-title{font-size:17px;font-weight:700}.modal-body{padding:20px 24px}.modal-footer{padding:16px 24px;border-top:1px solid var(--border);display:flex;justify-content:flex-end;gap:10px}.form-group{margin-bottom:16px}.form-label{display:block;font-size:12.5px;font-weight:600;color:var(--text-secondary);margin-bottom:6px;text-transform:uppercase;letter-spacing:.4px}.form-input,.form-select{width:100%;padding:9px 12px;border:1px solid var(--border);border-radius:var(--radius-sm);font-size:14px;font-family:inherit;color:var(--text-primary);background:var(--surface);transition:border-color .15s}.form-input:focus,.form-select:focus{outline:none;border-color:var(--accent);box-shadow:0 0 0 3px #0071e31f}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px}.empty-state{text-align:center;padding:48px 24px;color:var(--text-secondary)}.empty-state svg{width:40px;height:40px;margin:0 auto 12px;opacity:.3;display:block}.empty-state h3{font-size:15px;font-weight:600;margin-bottom:6px;color:var(--text-primary)}.empty-state p{font-size:13px}::-webkit-scrollbar{width:6px;height:6px}::-webkit-scrollbar-track{background:transparent}::-webkit-scrollbar-thumb{background:var(--border);border-radius:3px}::-webkit-scrollbar-thumb:hover{background:var(--text-tertiary)}.fade-in{animation:fadeIn .2s ease}@keyframes fadeIn{0%{opacity:0;transform:translateY(4px)}to{opacity:1;transform:translateY(0)}}.spin{animation:spin 1s linear infinite}@keyframes spin{0%{transform:rotate(0)}to{transform:rotate(360deg)}}.nav-item-links{margin-top:auto}.editable-cell input{width:100%;background:transparent;border:none;border-bottom:1px dashed var(--border);font-size:13.5px;font-family:inherit;color:var(--text-primary);padding:2px 0}.editable-cell input:focus{outline:none;border-bottom-color:var(--accent)}.badge{display:inline-flex;align-items:center;padding:2px 8px;border-radius:99px;font-size:11px;font-weight:600}.badge-og{background:#fff3e0;color:#e65100}.badge-sp{background:#e8f5e9;color:#2e7d32}.badge-ef{background:#e3f2fd;color:#1565c0}.chart-area{height:200px;background:linear-gradient(180deg,#f0f4ff,#e8f0fe);border-radius:var(--radius-sm);display:flex;align-items:center;justify-content:center;color:var(--text-tertiary);font-size:13px}.page-title{font-size:26px;font-weight:800;letter-spacing:-.6px;color:var(--text-primary);margin-bottom:4px}.page-subtitle{font-size:13.5px;color:var(--text-secondary);margin-bottom:28px}.mobile-menu-btn,.sidebar-overlay{display:none}@media(max-width:768px){.mobile-menu-btn{display:flex}.sidebar{position:fixed;left:-260px;top:0;bottom:0;width:240px;z-index:200;transition:left .25s ease;box-shadow:none}.sidebar.open{left:0;box-shadow:4px 0 24px #00000026}.sidebar-overlay{display:block;position:fixed;top:0;right:0;bottom:0;left:0;background:#0000004d;z-index:199}.main-area{width:100%}.summary-grid{grid-template-columns:repeat(2,1fr)}.content{padding:16px;padding-top:calc(var(--topbar-height) + 16px)}.topbar{padding:0 12px}.topbar-spacer{width:0}.page-title{font-size:22px}table{font-size:12px}th,td{padding:8px 10px}.form-grid{grid-template-columns:1fr}.modal{width:95vw}}@media(max-width:480px){.summary-grid{grid-template-columns:1fr}.topbar-title{font-size:13px}}@supports (padding-bottom: env(safe-area-inset-bottom)){.sidebar{padding-bottom:env(safe-area-inset-bottom)}.content{padding-bottom:calc(16px + env(safe-area-inset-bottom))}}