diff --git a/sonar-project.properties b/sonar-project.properties
index e22a60b..a429479 100644
--- a/sonar-project.properties
+++ b/sonar-project.properties
@@ -32,10 +32,17 @@ sonar.coverage.jacoco.xmlReportPaths=app/build/reports/jacoco/jacocoTestReport/j
 # tests), and Android-framework glue (Keystore-backed stores, foreground push service,
 # notifications, Hilt modules). Testable logic — ViewModels, repositories, DTOs, and
 # pure core/ code — stays measured. See docs/android/COVERAGE_PLAN.md §1.
+#
+# ui/theme/ is excluded FILE BY FILE, not as a directory. It held only constants and
+# composables when COVERAGE_PLAN.md §2 phase 0 drew the list; M12 added three pure
+# resolvers to it (ShardPalette, ShardStructure, ShardTypeface) which are the
+# milestone's core logic and are covered 98–100%. A `ui/theme/**` glob would drop them
+# out of the denominator and hide a future regression in them. Theme.kt is the one
+# composable left in the directory.
 sonar.coverage.exclusions=\
   app/src/main/java/**/ui/**/*Screen.kt,\
   app/src/main/java/**/ui/**/*Screen*.kt,\
-  app/src/main/java/**/ui/theme/**,\
+  app/src/main/java/**/ui/theme/Theme.kt,\
   app/src/main/java/**/ui/components/**,\
   app/src/main/java/**/ui/page/BlockRenderer.kt,\
   app/src/main/java/**/ui/shard/ShardComponents.kt,\