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  <!-- ── Home ── -->
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── Blog index ── -->
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── Blog posts ── -->
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── Case Studies index ── -->
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    <loc>https://whalesfinance.io/case-studies</loc>
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── Case Study pages ── -->
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    <loc>https://whalesfinance.io/case-studies/1</loc>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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    <loc>https://whalesfinance.io/case-studies/3</loc>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── FAQ ── -->
  <url>
    <loc>https://whalesfinance.io/faq</loc>
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    <lastmod>2025-07-15</lastmod>
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── Service Detail Pages ── -->
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    <loc>https://whalesfinance.io/services/fractional-cfo</loc>
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    <lastmod>2026-07-15</lastmod>
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    <lastmod>2026-07-15</lastmod>
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    <lastmod>2026-07-15</lastmod>
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    <lastmod>2026-07-15</lastmod>
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    <lastmod>2026-07-15</lastmod>
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    <lastmod>2026-07-15</lastmod>
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    <loc>https://whalesfinance.io/services/ai-finance-automation</loc>
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    <lastmod>2026-07-15</lastmod>
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    <lastmod>2026-07-15</lastmod>
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  <!-- ── Assessment ── -->
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    <loc>https://whalesfinance.io/assessment</loc>
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── Our Story ── -->
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    <lastmod>2025-07-15</lastmod>
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  <!-- ── Privacy Policy ── -->
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    <loc>https://whalesfinance.io/privacy-policy</loc>
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    <lastmod>2025-07-15</lastmod>
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