:root {
  --ink: #16212e;
  --muted: #607083;
  --line: #dbe4ea;
  --paper: #ffffff;
  --soft: #f6f7f2;
  --deep: #1e2a33;
  --navy: #263f4f;
  --teal: #0f766e;
  --teal-dark: #0b5f59;
  --gold: #b9852f;
  --ruby: #963e45;
  --blue: #44768b;
  --sage: #7a8f68;
  --ivory: #fbfaf4;
  --green: #14845d;
  --shadow: 0 20px 55px rgba(22, 33, 46, 0.12);
  --radius: 8px;
  --max: 1180px;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: Inter, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

body.nav-open {
  overflow: hidden;
}

a {
  color: inherit;
  text-decoration: none;
}

button,
input,
select,
textarea {
  font: inherit;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 50;
  display: grid;
  grid-template-columns: minmax(240px, 1fr) auto auto;
  align-items: center;
  gap: 18px;
  padding: 14px clamp(18px, 4vw, 56px);
  border-bottom: 1px solid rgba(219, 228, 234, 0.9);
  background: rgba(255, 255, 255, 0.94);
  backdrop-filter: blur(18px);
}

.brand {
  display: inline-flex;
  align-items: center;
  min-width: 0;
  gap: 12px;
}

.brand-mark {
  display: grid;
  width: 48px;
  height: 48px;
  place-items: center;
  flex: 0 0 auto;
  border-radius: var(--radius);
  color: #fff;
  background: linear-gradient(135deg, var(--deep), var(--teal) 62%, var(--gold));
  font-size: 13px;
  font-weight: 900;
  letter-spacing: 0.06em;
}

.brand-text {
  min-width: 0;
}

.brand strong,
.brand small {
  display: block;
}

.brand strong {
  overflow: hidden;
  font-size: 15px;
  line-height: 1.25;
  text-overflow: ellipsis;
  white-space: nowrap;
}

.brand small {
  margin-top: 2px;
  color: var(--muted);
  font-size: 12px;
  font-weight: 700;
}

.main-nav {
  display: flex;
  align-items: center;
  gap: 16px;
  color: #405164;
  font-size: 13px;
  font-weight: 700;
}

.main-nav a {
  position: relative;
  padding: 8px 0;
}

.main-nav a::after {
  content: "";
  position: absolute;
  right: 0;
  bottom: 3px;
  left: 0;
  height: 2px;
  transform: scaleX(0);
  transform-origin: left;
  background: var(--teal);
  transition: transform 180ms ease;
}

.main-nav a:hover,
.contact-details a:hover {
  color: var(--teal);
}

.main-nav a:hover::after {
  transform: scaleX(1);
}

.nav-toggle {
  display: none;
  width: 44px;
  height: 44px;
  place-items: center;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
  cursor: pointer;
}

.nav-toggle span {
  display: block;
  width: 19px;
  height: 2px;
  margin: 3px auto;
  border-radius: 999px;
  background: var(--ink);
}

.header-action,
.primary-button,
.secondary-button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 44px;
  border-radius: var(--radius);
  font-weight: 800;
}

.header-action {
  padding: 10px 16px;
  color: #fff;
  background: var(--deep);
}

.header-action:hover {
  background: var(--teal-dark);
}

.hero-section {
  display: grid;
  grid-template-columns: minmax(0, 1.04fr) minmax(360px, 0.96fr);
  gap: clamp(34px, 5vw, 80px);
  align-items: center;
  min-height: calc(100vh - 77px);
  padding: clamp(54px, 7vw, 92px) clamp(18px, 4vw, 56px) clamp(44px, 6vw, 82px);
  background:
    linear-gradient(120deg, rgba(15, 118, 110, 0.1), transparent 34%),
    linear-gradient(135deg, rgba(185, 133, 47, 0.18), transparent 55%),
    linear-gradient(225deg, rgba(150, 62, 69, 0.08), transparent 44%),
    linear-gradient(180deg, #fff 0%, var(--ivory) 100%);
}

.page-hero {
  padding: clamp(70px, 9vw, 116px) clamp(18px, 4vw, 56px);
  background:
    linear-gradient(135deg, rgba(185, 133, 47, 0.18), transparent 44%),
    linear-gradient(225deg, rgba(15, 118, 110, 0.12), transparent 42%),
    var(--ivory);
}

.page-hero h1,
.page-hero .hero-lede {
  width: min(100%, var(--max));
}

.hero-copy,
.section-heading,
.intro-copy,
.credibility-section,
.service-grid,
.why-grid,
.industry-list,
.process-grid,
.profile-layout,
.expertise-strip,
.table-stack,
.source-links,
.faq-list,
.contact-section,
.site-footer {
  width: min(100%, var(--max));
}

.hero-copy {
  margin-left: auto;
}

.eyebrow {
  margin: 0 0 12px;
  color: var(--teal);
  font-size: 12px;
  font-weight: 900;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1 {
  max-width: 860px;
  margin-bottom: 22px;
  font-size: clamp(40px, 5vw, 64px);
  line-height: 1;
}

h2 {
  margin-bottom: 0;
  font-size: clamp(30px, 4vw, 48px);
  line-height: 1.08;
}

h3 {
  margin-bottom: 10px;
  font-size: 20px;
}

.hero-lede {
  max-width: 720px;
  color: #45576b;
  font-size: clamp(17px, 2vw, 20px);
  line-height: 1.7;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin: 34px 0;
}

.primary-button {
  border: 0;
  padding: 13px 19px;
  color: #fff;
  background: var(--teal);
  cursor: pointer;
}

.primary-button:hover {
  background: var(--teal-dark);
}

.secondary-button {
  padding: 12px 18px;
  border: 1px solid var(--line);
  background: #fff;
}

.secondary-button:hover {
  border-color: var(--teal);
  color: var(--teal);
}

.trust-strip {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 1px;
  max-width: 760px;
  overflow: hidden;
  margin: 28px 0 0;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--line);
}

.trust-strip div {
  padding: 18px;
  background: rgba(255, 255, 255, 0.88);
}

.trust-strip dt {
  margin-bottom: 6px;
  color: var(--muted);
  font-size: 12px;
  font-weight: 800;
  text-transform: uppercase;
}

.trust-strip dd {
  margin: 0;
  font-weight: 900;
}

.hero-visual {
  position: relative;
  min-height: 560px;
  overflow: hidden;
  border: 1px solid rgba(219, 228, 234, 0.96);
  border-radius: var(--radius);
  background:
    linear-gradient(135deg, rgba(30, 42, 51, 0.18), transparent 42%),
    linear-gradient(150deg, rgba(185, 133, 47, 0.18), transparent 58%),
    linear-gradient(150deg, #fff9ec 0%, #edf4ef 100%);
  box-shadow: var(--shadow);
}

.hero-visual::before {
  content: "";
  position: absolute;
  inset: auto 0 0;
  height: 42%;
  background:
    linear-gradient(90deg, rgba(16, 40, 61, 0.13) 1px, transparent 1px) 0 0 / 44px 44px,
    linear-gradient(180deg, rgba(255, 255, 255, 0.5), rgba(255, 255, 255, 0));
}

.dashboard-card,
.seal-card {
  position: absolute;
  z-index: 2;
  border: 1px solid rgba(255, 255, 255, 0.72);
  border-radius: var(--radius);
  box-shadow: 0 24px 50px rgba(22, 33, 46, 0.17);
}

.main-dashboard {
  top: 42px;
  left: 34px;
  right: 34px;
  display: grid;
  gap: 34px;
  padding: 28px;
  background: rgba(255, 255, 255, 0.92);
}

.main-dashboard strong,
.tax-card strong,
.audit-card strong,
.seal-card strong {
  display: block;
}

.main-dashboard strong {
  margin-top: 12px;
  font-size: clamp(28px, 4vw, 40px);
  line-height: 1.08;
}

.status-pill {
  display: inline-flex;
  padding: 8px 12px;
  border-radius: 999px;
  color: var(--teal-dark);
  background: rgba(15, 118, 110, 0.12);
  font-size: 12px;
  font-weight: 900;
  text-transform: uppercase;
}

.chart-bars {
  display: grid;
  grid-template-columns: repeat(5, 1fr);
  align-items: end;
  gap: 10px;
  height: 126px;
  padding-top: 10px;
  border-top: 1px solid var(--line);
}

.chart-bars span {
  display: block;
  border-radius: 7px 7px 0 0;
  background: linear-gradient(180deg, var(--teal), var(--deep));
}

.chart-bars span:nth-child(1) {
  height: 48%;
}

.chart-bars span:nth-child(2) {
  height: 68%;
  background: linear-gradient(180deg, var(--gold), #8f6424);
}

.chart-bars span:nth-child(3) {
  height: 84%;
}

.chart-bars span:nth-child(4) {
  height: 58%;
  background: linear-gradient(180deg, var(--ruby), #6f2f35);
}

.chart-bars span:nth-child(5) {
  height: 94%;
}

.tax-card {
  left: 34px;
  bottom: 30px;
  width: min(46%, 270px);
  padding: 22px;
  background: #fff;
}

.tax-card small,
.audit-card small {
  color: var(--muted);
  font-weight: 900;
  text-transform: uppercase;
}

.tax-card strong {
  margin: 8px 0 18px;
  font-size: 20px;
}

.progress-track {
  display: block;
  overflow: hidden;
  height: 10px;
  border-radius: 999px;
  background: #e5edf2;
}

.progress-track span {
  display: block;
  width: 72%;
  height: 100%;
  border-radius: inherit;
  background: var(--teal);
}

.audit-card {
  right: 30px;
  bottom: 30px;
  width: min(52%, 310px);
  padding: 24px;
  color: #fff;
  background: linear-gradient(135deg, var(--deep), var(--teal));
}

.audit-card small {
  color: rgba(255, 255, 255, 0.7);
}

.audit-card strong {
  margin-top: 8px;
  font-size: 23px;
}

.audit-card p {
  margin: 14px 0 0;
  color: rgba(255, 255, 255, 0.78);
  line-height: 1.6;
}

.seal-card {
  right: 38px;
  top: 194px;
  display: grid;
  grid-template-columns: 58px 1fr;
  align-items: center;
  gap: 14px;
  width: min(70%, 360px);
  padding: 18px;
  background: rgba(255, 255, 255, 0.9);
}

.seal-card span {
  display: grid;
  width: 58px;
  height: 58px;
  place-items: center;
  border-radius: 50%;
  color: #fff;
  background: var(--gold);
  font-weight: 900;
}

.seal-card strong {
  font-size: 15px;
  line-height: 1.45;
}

.credibility-section,
.intro-section,
.profile-section,
.services-section,
.why-section,
.industries-section,
.process-section,
.compliance-section,
.quick-pages-section,
.faq-section,
.contact-section {
  padding: clamp(58px, 7vw, 96px) clamp(18px, 4vw, 56px);
}

.credibility-section {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 1px;
  margin: 0 auto;
  padding-top: 0;
  padding-bottom: 0;
  background: var(--line);
}

.credibility-section article {
  padding: 28px;
  background: #fff;
}

.credibility-section strong {
  display: block;
  margin-bottom: 10px;
  font-size: 18px;
}

.credibility-section span {
  color: var(--muted);
  line-height: 1.6;
}

.intro-section {
  display: grid;
  grid-template-columns: 0.74fr 1fr;
  gap: clamp(28px, 6vw, 88px);
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}

.intro-copy p,
.contact-copy > p {
  color: #45576b;
  font-size: 18px;
  line-height: 1.75;
}

.intro-copy p:last-child {
  margin-bottom: 0;
}

.profile-section {
  background:
    linear-gradient(135deg, rgba(185, 133, 47, 0.11), transparent 34%),
    linear-gradient(225deg, rgba(15, 118, 110, 0.09), transparent 42%),
    #fff;
}

.profile-layout {
  display: grid;
  grid-template-columns: 0.78fr 1.22fr;
  gap: 18px;
  margin: 36px auto 0;
}

.profile-card,
.experience-timeline article {
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
  box-shadow: 0 8px 24px rgba(22, 33, 46, 0.05);
}

.profile-card {
  align-self: stretch;
  padding: 28px;
  background: linear-gradient(135deg, var(--deep), var(--teal));
  color: #fff;
}

.profile-initials {
  display: grid;
  width: 66px;
  height: 66px;
  place-items: center;
  margin-bottom: 28px;
  border-radius: 50%;
  background: var(--gold);
  font-weight: 900;
}

.profile-card h3 {
  font-size: 26px;
}

.profile-card p {
  color: rgba(255, 255, 255, 0.8);
  line-height: 1.75;
}

.experience-timeline {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
}

.experience-timeline article {
  padding: 24px;
}

.experience-timeline span {
  display: block;
  margin-bottom: 18px;
  color: var(--teal);
  font-size: 12px;
  font-weight: 900;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.experience-timeline p {
  margin-bottom: 0;
  color: var(--muted);
  line-height: 1.65;
}

.expertise-strip {
  display: grid;
  grid-template-columns: repeat(6, minmax(0, 1fr));
  gap: 1px;
  overflow: hidden;
  margin: 18px auto 0;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--line);
}

.expertise-strip span {
  padding: 16px;
  background: #fff;
  color: var(--deep);
  font-weight: 900;
  text-align: center;
}

.services-section {
  background:
    linear-gradient(135deg, rgba(122, 143, 104, 0.12), transparent 34%),
    linear-gradient(225deg, rgba(185, 133, 47, 0.12), transparent 38%),
    #f5f7fa;
}

.service-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
  margin: 36px auto 0;
}

.section-heading {
  max-width: 790px;
}

.service-card {
  position: relative;
  overflow: hidden;
  min-height: 294px;
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
  box-shadow: 0 8px 24px rgba(22, 33, 46, 0.05);
}

.service-card::after {
  content: "";
  position: absolute;
  right: -34px;
  bottom: -44px;
  width: 136px;
  height: 136px;
  border-radius: 50%;
  background: rgba(255, 255, 255, 0.46);
}

.service-card p,
.process-grid p,
.why-grid p,
.faq-list p {
  color: var(--muted);
  line-height: 1.65;
}

.service-card:nth-child(1) {
  border-color: rgba(40, 120, 168, 0.25);
  background: linear-gradient(180deg, #fff, #eaf5fb);
}

.service-card:nth-child(2) {
  border-color: rgba(15, 118, 110, 0.25);
  background: linear-gradient(180deg, #fff, #e7f6f3);
}

.service-card:nth-child(3) {
  border-color: rgba(185, 133, 47, 0.3);
  background: linear-gradient(180deg, #fff, #fff4df);
}

.service-card:nth-child(4) {
  border-color: rgba(150, 62, 69, 0.23);
  background: linear-gradient(180deg, #fff, #faecee);
}

.service-card:nth-child(5) {
  border-color: rgba(82, 81, 145, 0.22);
  background: linear-gradient(180deg, #fff, #eeeff9);
}

.accent-card {
  color: #fff;
  border-color: transparent;
  background: linear-gradient(135deg, var(--deep), var(--teal) 58%, var(--gold));
}

.accent-card p {
  color: rgba(255, 255, 255, 0.82);
}

.service-icon {
  position: relative;
  display: block;
  width: 44px;
  height: 44px;
  margin-bottom: 22px;
  border-radius: var(--radius);
  background: rgba(15, 118, 110, 0.13);
}

.service-icon::before,
.service-icon::after {
  content: "";
  position: absolute;
  border-radius: 999px;
  background: currentColor;
}

.service-icon::before {
  left: 11px;
  right: 11px;
  top: 14px;
  height: 3px;
}

.service-icon::after {
  left: 11px;
  right: 16px;
  top: 24px;
  height: 3px;
}

.tax-icon {
  color: var(--ruby);
}

.gst-icon {
  color: var(--teal);
}

.audit-icon {
  color: var(--gold);
}

.accounts-icon {
  color: var(--ruby);
}

.company-icon {
  color: #525191;
}

.advisory-icon {
  color: #fff;
  background: rgba(255, 255, 255, 0.18);
}

.why-section {
  background: #fff;
}

.why-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 1px;
  margin: 36px auto 0;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--line);
  overflow: hidden;
}

.why-grid article {
  padding: 24px;
  background: #fff;
}

.why-grid span {
  display: block;
  margin-bottom: 28px;
  color: var(--teal);
  font-weight: 900;
}

.industries-section {
  background:
    linear-gradient(135deg, rgba(15, 118, 110, 0.09), transparent 38%),
    linear-gradient(225deg, rgba(185, 133, 47, 0.11), transparent 42%),
    var(--soft);
}

.industry-list {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 12px;
  margin: 34px auto 0;
}

.industry-list span {
  padding: 16px 18px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
  font-weight: 800;
}

.process-section {
  color: #fff;
  background:
    linear-gradient(135deg, rgba(185, 133, 47, 0.18), transparent 38%),
    linear-gradient(225deg, rgba(15, 118, 110, 0.3), transparent 58%),
    #102337;
}

.process-section .eyebrow {
  color: #8ddbd4;
}

.process-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 18px;
  margin: 36px auto 0;
}

.process-grid article {
  padding: 24px;
  border: 1px solid rgba(255, 255, 255, 0.16);
  border-radius: var(--radius);
  background: rgba(255, 255, 255, 0.04);
}

.process-grid span {
  display: block;
  margin-bottom: 34px;
  color: #8ddbd4;
  font-weight: 900;
}

.process-grid p {
  color: rgba(255, 255, 255, 0.72);
}

.compliance-section {
  background:
    linear-gradient(135deg, rgba(185, 133, 47, 0.1), transparent 34%),
    linear-gradient(225deg, rgba(122, 143, 104, 0.12), transparent 40%),
    #fff;
}

.section-note {
  max-width: 820px;
  margin: 16px 0 0;
  color: var(--muted);
  font-size: 16px;
  line-height: 1.7;
}

.table-stack {
  display: grid;
  gap: 18px;
  margin: 36px auto 0;
}

.portal-links {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 14px;
  width: min(100%, var(--max));
  margin: 34px auto 0;
}

.regime-columns {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
  margin-top: 18px;
}

.regime-panel {
  overflow: hidden;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
}

.regime-panel h4 {
  margin: 0;
  padding: 16px;
  color: #fff;
  background: linear-gradient(135deg, var(--teal-dark), var(--teal));
  font-size: 15px;
}

.regime-panel.old-regime h4 {
  background: linear-gradient(135deg, var(--ruby), var(--gold));
}

.compact-table {
  min-width: 0;
}

.compact-table th {
  color: var(--ink);
  background: #f4f7f8;
}

.clean-list {
  margin: 0;
  padding: 18px 20px 18px 36px;
  color: var(--muted);
  line-height: 1.7;
}

.check-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 12px;
  margin-top: 18px;
}

.check-grid span {
  padding: 14px 16px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: var(--ivory);
  font-weight: 800;
}

.article-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
  width: min(100%, var(--max));
  margin: 36px auto 0;
}

.article-card {
  min-height: 260px;
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
  box-shadow: 0 8px 24px rgba(22, 33, 46, 0.05);
}

.article-card span {
  display: inline-flex;
  margin-bottom: 22px;
  padding: 7px 10px;
  border-radius: 999px;
  color: var(--teal-dark);
  background: rgba(15, 118, 110, 0.11);
  font-size: 12px;
  font-weight: 900;
  text-transform: uppercase;
}

.article-card p {
  color: var(--muted);
  line-height: 1.65;
}

.article-card a {
  color: var(--teal);
  font-weight: 900;
}

.article-form {
  width: min(100%, 880px);
  margin: 34px auto 0;
}

.quick-pages-section {
  background:
    linear-gradient(135deg, rgba(15, 118, 110, 0.09), transparent 34%),
    linear-gradient(225deg, rgba(185, 133, 47, 0.12), transparent 40%),
    var(--ivory);
}

.quick-page-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
  width: min(100%, var(--max));
  margin: 34px auto 0;
}

.quick-page-card {
  padding: 28px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: rgba(255, 255, 255, 0.94);
  box-shadow: 0 12px 30px rgba(22, 33, 46, 0.07);
}

.quick-page-card span,
.saved-article-card span {
  display: inline-flex;
  margin-bottom: 18px;
  padding: 7px 10px;
  border-radius: 999px;
  color: var(--teal-dark);
  background: rgba(15, 118, 110, 0.11);
  font-size: 12px;
  font-weight: 900;
  text-transform: uppercase;
}

.quick-page-card p,
.saved-article-card p,
.empty-articles p {
  color: var(--muted);
  line-height: 1.65;
}

.quick-page-card .secondary-button {
  width: max-content;
  margin-top: 12px;
}

.article-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  width: min(100%, 880px);
  margin: 16px auto 0;
}

.danger-button {
  color: var(--ruby);
}

.saved-articles {
  display: grid;
  gap: 18px;
  width: min(100%, var(--max));
  margin: 34px auto 0;
}

.saved-article-card,
.empty-articles {
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
  box-shadow: 0 8px 24px rgba(22, 33, 46, 0.05);
}

.saved-article-card small {
  display: block;
  margin-bottom: 12px;
  color: var(--muted);
  font-weight: 800;
}

.saved-article-card summary {
  cursor: pointer;
  color: var(--teal);
  font-weight: 900;
}

.article-delete {
  margin-top: 14px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 10px 14px;
  color: var(--ruby);
  background: #fff;
  font-weight: 900;
  cursor: pointer;
}

.portal-links a {
  position: relative;
  min-height: 154px;
  overflow: hidden;
  padding: 20px;
  border: 1px solid rgba(219, 228, 234, 0.95);
  border-radius: var(--radius);
  background: rgba(255, 255, 255, 0.92);
  box-shadow: 0 10px 28px rgba(22, 33, 46, 0.06);
  transition: transform 180ms ease, border-color 180ms ease, box-shadow 180ms ease;
}

.portal-links a::after {
  content: "";
  position: absolute;
  right: -34px;
  bottom: -44px;
  width: 116px;
  height: 116px;
  border-radius: 50%;
  background: rgba(185, 133, 47, 0.13);
}

.portal-links a:nth-child(2n)::after {
  background: rgba(15, 118, 110, 0.12);
}

.portal-links a:nth-child(3n)::after {
  background: rgba(150, 62, 69, 0.11);
}

.portal-links a:hover {
  transform: translateY(-3px);
  border-color: rgba(15, 118, 110, 0.42);
  box-shadow: 0 18px 38px rgba(22, 33, 46, 0.12);
}

.portal-links span,
.portal-links strong,
.portal-links small {
  position: relative;
  z-index: 1;
  display: block;
}

.portal-links span {
  width: max-content;
  margin-bottom: 18px;
  padding: 7px 10px;
  border-radius: 999px;
  color: var(--teal-dark);
  background: rgba(15, 118, 110, 0.11);
  font-size: 12px;
  font-weight: 900;
  text-transform: uppercase;
}

.portal-links strong {
  margin-bottom: 8px;
  font-size: 20px;
}

.portal-links small {
  color: var(--muted);
  font-size: 13px;
  font-weight: 700;
  line-height: 1.5;
}

.info-table-card {
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
  box-shadow: 0 8px 24px rgba(22, 33, 46, 0.05);
}

.table-scroll {
  overflow-x: auto;
  margin-top: 18px;
  border: 1px solid var(--line);
  border-radius: var(--radius);
}

table {
  width: 100%;
  min-width: 760px;
  border-collapse: collapse;
  font-size: 14px;
}

th,
td {
  padding: 14px 16px;
  border-bottom: 1px solid var(--line);
  text-align: left;
  vertical-align: top;
}

th {
  color: #fff;
  background: linear-gradient(135deg, var(--deep), var(--teal-dark));
  font-size: 12px;
  font-weight: 900;
  letter-spacing: 0.06em;
  text-transform: uppercase;
}

tbody tr:nth-child(even) {
  background: #f7fafb;
}

tbody tr:last-child td {
  border-bottom: 0;
}

.table-note {
  margin: 14px 0 0;
  color: var(--muted);
  font-size: 14px;
  line-height: 1.6;
}

.source-links {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  margin: 18px auto 0;
  color: var(--muted);
  font-size: 14px;
  font-weight: 800;
}

.source-links span {
  color: var(--ink);
}

.source-links a {
  color: var(--teal);
}

.source-links a:hover {
  color: var(--teal-dark);
}

.faq-section {
  background: var(--soft);
}

.faq-list {
  display: grid;
  gap: 12px;
  margin: 34px auto 0;
}

.faq-list details {
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: #fff;
}

.faq-list summary {
  padding: 18px 20px;
  cursor: pointer;
  font-weight: 900;
}

.faq-list p {
  margin: 0;
  padding: 0 20px 20px;
}

.contact-section {
  display: grid;
  grid-template-columns: 0.92fr 1fr;
  gap: clamp(30px, 6vw, 86px);
  align-items: start;
  margin: 0 auto;
  color: #fff;
  background:
    linear-gradient(135deg, rgba(185, 133, 47, 0.22), transparent 34%),
    linear-gradient(225deg, rgba(150, 62, 69, 0.26), transparent 58%),
    linear-gradient(135deg, #1e2a33 0%, #27443f 58%, #0f766e 100%);
}

.contact-section .eyebrow {
  color: #9de8df;
}

.contact-section .contact-copy > p {
  color: rgba(255, 255, 255, 0.78);
}

.contact-details {
  display: grid;
  gap: 14px;
  margin-top: 30px;
  font-style: normal;
  font-weight: 800;
}

.contact-details a,
.contact-details span {
  display: inline-flex;
  align-items: center;
  gap: 12px;
}

.enquiry-form {
  display: grid;
  gap: 16px;
  padding: clamp(20px, 4vw, 34px);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  color: var(--ink);
  background: rgba(255, 255, 255, 0.96);
  box-shadow: var(--shadow);
}

.enquiry-form label {
  display: grid;
  gap: 8px;
  color: #2d3d4e;
  font-size: 14px;
  font-weight: 900;
}

.enquiry-form input,
.enquiry-form select,
.enquiry-form textarea {
  width: 100%;
  border: 1px solid #cbd6e1;
  border-radius: var(--radius);
  padding: 13px 14px;
  color: var(--ink);
  background: #fff;
}

.enquiry-form textarea {
  resize: vertical;
}

.enquiry-form input:focus,
.enquiry-form select:focus,
.enquiry-form textarea:focus {
  outline: 3px solid rgba(15, 118, 110, 0.16);
  border-color: var(--teal);
}

.form-note {
  min-height: 20px;
  margin: 0;
  color: var(--green);
  font-size: 14px;
  font-weight: 800;
}

.site-footer {
  display: flex;
  justify-content: space-between;
  gap: 24px;
  padding: 30px clamp(18px, 4vw, 56px);
  color: rgba(255, 255, 255, 0.78);
  background: #0a1624;
}

.site-footer strong,
.site-footer span {
  display: block;
}

.site-footer p {
  margin: 0;
}

.floating-whatsapp {
  position: fixed;
  right: 22px;
  bottom: 22px;
  z-index: 30;
  display: grid;
  width: 58px;
  height: 58px;
  place-items: center;
  border-radius: 50%;
  color: #fff;
  background: #18a957;
  box-shadow: 0 14px 34px rgba(24, 169, 87, 0.35);
  font-weight: 900;
}

@media (max-width: 1080px) {
  .site-header {
    grid-template-columns: 1fr auto auto;
  }

  .hero-section,
  .intro-section,
  .profile-layout,
  .contact-section {
    grid-template-columns: 1fr;
  }

  .hero-copy {
    margin-left: 0;
  }

  .hero-section {
    min-height: auto;
  }

  .service-grid,
  .why-grid,
  .industry-list,
  .process-grid,
  .experience-timeline,
  .expertise-strip,
  .portal-links,
  .article-grid,
  .check-grid,
  .quick-page-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }
}

@media (max-width: 820px) {
  .site-header {
    grid-template-columns: 1fr auto;
  }

  .header-action {
    display: none;
  }

  .nav-toggle {
    display: block;
  }

  .main-nav {
    position: fixed;
    top: 77px;
    right: 16px;
    left: 16px;
    display: none;
    flex-direction: column;
    align-items: stretch;
    gap: 2px;
    padding: 12px;
    border: 1px solid var(--line);
    border-radius: var(--radius);
    background: #fff;
    box-shadow: var(--shadow);
  }

  .nav-open .main-nav {
    display: flex;
  }

  .main-nav a {
    padding: 13px 12px;
  }

  .main-nav a::after {
    display: none;
  }
}

@media (max-width: 680px) {
  .site-header {
    gap: 12px;
  }

  .brand strong {
    max-width: 210px;
    font-size: 13px;
  }

  h1 {
    font-size: clamp(36px, 11vw, 46px);
  }

  .hero-actions,
  .primary-button,
  .secondary-button {
    width: 100%;
  }

  .trust-strip,
  .credibility-section,
  .service-grid,
  .why-grid,
  .industry-list,
  .process-grid,
  .experience-timeline,
  .expertise-strip,
  .portal-links,
  .regime-columns,
  .article-grid,
  .check-grid,
  .quick-page-grid {
    grid-template-columns: 1fr;
  }

  .quick-page-card .secondary-button {
    width: 100%;
  }

  .portal-links a {
    min-height: 128px;
  }

  .hero-visual {
    min-height: 500px;
  }

  .main-dashboard {
    left: 18px;
    right: 18px;
    top: 24px;
    padding: 22px;
  }

  .chart-bars {
    height: 92px;
  }

  .seal-card {
    top: 270px;
    right: 18px;
    left: 18px;
    width: auto;
  }

  .tax-card {
    left: 18px;
    bottom: 24px;
    width: calc(50% - 24px);
    padding: 18px;
  }

  .audit-card {
    right: 18px;
    bottom: 24px;
    width: calc(50% - 24px);
    padding: 18px;
  }

  .audit-card strong,
  .tax-card strong {
    font-size: 17px;
  }

  .audit-card p {
    display: none;
  }

  .site-footer {
    display: grid;
  }
}

@media (max-width: 460px) {
  .brand-mark {
    width: 42px;
    height: 42px;
  }

  .brand strong {
    max-width: 170px;
  }

  .hero-visual {
    min-height: 560px;
  }

  .tax-card,
  .audit-card {
    left: 18px;
    right: 18px;
    width: auto;
  }

  .audit-card {
    bottom: 24px;
  }

  .tax-card {
    bottom: 184px;
  }
}