:root {
  --ink: #122033;
  --muted: #617080;
  --paper: #f4f7fa;
  --white: #ffffff;
  --line: #d9e1ea;
  --navy: #071c33;
  --navy-2: #102f4e;
  --blue: #1f6694;
  --aqua: #dceff2;
  --gold: #b98a3a;
  --gold-soft: #f4ead8;
  --steel: #7f8fa3;
  --graphite: #202a35;
  --shadow: 0 22px 70px rgba(7, 28, 51, 0.18);
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  line-height: 1.6;
}

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

img {
  max-width: 100%;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 20;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  padding: 14px clamp(18px, 4vw, 58px);
  background: rgba(255, 255, 255, 0.92);
  border-bottom: 1px solid rgba(18, 32, 51, 0.1);
  backdrop-filter: blur(18px);
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  min-width: 250px;
}

.brand-mark {
  display: grid;
  width: 44px;
  height: 44px;
  place-items: center;
  color: var(--white);
  background: var(--navy);
  border-radius: 8px;
  font-weight: 900;
}

.brand strong,
.brand small {
  display: block;
  line-height: 1.25;
}

.brand small {
  color: var(--muted);
  font-size: 0.78rem;
}

nav {
  display: flex;
  align-items: center;
  gap: clamp(12px, 2vw, 26px);
  color: #263647;
  font-size: 0.94rem;
  font-weight: 750;
}

nav a:hover {
  color: var(--blue);
}

nav a[aria-current="page"] {
  color: var(--blue);
}

.lang-switch {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 34px;
  padding: 0 12px;
  color: var(--navy);
  background: var(--gold-soft);
  border: 1px solid rgba(185, 138, 58, 0.42);
  border-radius: 999px;
  font-size: 0.82rem;
  font-weight: 900;
  white-space: nowrap;
}

.lang-switch:hover {
  color: var(--navy);
  background: #fff4de;
}

.hero {
  position: relative;
  overflow: hidden;
  color: var(--white);
  background: var(--navy);
}

.hero-media {
  position: absolute;
  inset: 0;
  background-image:
    linear-gradient(90deg, rgba(5, 18, 32, 0.98) 0%, rgba(7, 28, 51, 0.9) 43%, rgba(7, 28, 51, 0.14) 100%),
    url("assets/hero-boardroom.png");
  background-position: center;
  background-size: cover;
}

.finance-canvas {
  position: absolute;
  inset: auto 24vw 9vh auto;
  z-index: 1;
  width: min(32vw, 560px);
  height: min(32vw, 520px);
  pointer-events: none;
  opacity: 0.96;
  filter: drop-shadow(0 28px 55px rgba(0, 0, 0, 0.32));
}

.finance-canvas.compact {
  inset: auto 8vw 7vh auto;
  width: min(36vw, 520px);
  height: min(36vw, 440px);
}

.hero-inner {
  position: relative;
  z-index: 2;
  display: grid;
  grid-template-columns: minmax(0, 1.1fr) minmax(320px, 0.46fr);
  gap: clamp(34px, 6vw, 86px);
  align-items: end;
  min-height: 760px;
  padding: clamp(94px, 12vw, 142px) clamp(20px, 5vw, 72px) 64px;
}

.hero-copy {
  max-width: 850px;
}

.eyebrow,
.section-label,
.plan,
.panel-label {
  margin: 0 0 12px;
  color: var(--gold);
  font-size: 0.78rem;
  font-weight: 900;
  letter-spacing: 0.12em;
  text-transform: uppercase;
}

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

h1 {
  max-width: 900px;
  margin-bottom: 22px;
  font-size: clamp(3.05rem, 6.7vw, 6.35rem);
  line-height: 0.96;
  letter-spacing: 0;
}

h2 {
  letter-spacing: 0;
}

.hero-subtitle {
  max-width: 770px;
  color: rgba(255, 255, 255, 0.86);
  font-size: clamp(1.05rem, 2vw, 1.3rem);
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: 32px;
}

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 50px;
  padding: 0 22px;
  border: 1px solid rgba(255, 255, 255, 0.28);
  border-radius: 8px;
  font-weight: 850;
}

.button.primary {
  color: var(--navy);
  background: var(--white);
}

.button.secondary {
  color: var(--white);
  background: rgba(255, 255, 255, 0.08);
}

.hero-panel {
  padding: 26px;
  background: rgba(255, 255, 255, 0.12);
  border: 1px solid rgba(255, 255, 255, 0.22);
  border-radius: 8px;
  backdrop-filter: blur(14px);
  box-shadow: 0 28px 70px rgba(0, 0, 0, 0.28);
}

.hero-panel dl {
  display: grid;
  gap: 18px;
  margin: 0;
}

.hero-panel div {
  padding-bottom: 18px;
  border-bottom: 1px solid rgba(255, 255, 255, 0.18);
}

.hero-panel div:last-child {
  padding-bottom: 0;
  border-bottom: 0;
}

.hero-panel dt {
  font-size: 1.35rem;
  font-weight: 900;
}

.hero-panel dd {
  margin: 4px 0 0;
  color: rgba(255, 255, 255, 0.72);
  font-size: 0.92rem;
}

.credential-bar {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  justify-content: center;
  padding: 18px clamp(20px, 5vw, 72px);
  background: var(--white);
  border-bottom: 1px solid var(--line);
}

.credential-bar span {
  padding: 8px 13px;
  color: var(--navy);
  background: #f5f8fb;
  border: 1px solid var(--line);
  border-radius: 999px;
  font-size: 0.88rem;
  font-weight: 800;
}

.market-section {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(320px, 1fr);
  gap: clamp(30px, 6vw, 78px);
  align-items: center;
  background: var(--white);
  border-bottom: 1px solid var(--line);
}

.market-copy h2 {
  margin-bottom: 16px;
  font-size: clamp(2rem, 4vw, 3.25rem);
  line-height: 1.08;
}

.market-copy p:last-child {
  color: var(--muted);
  font-size: 1.05rem;
}

.motion-strip {
  display: grid;
  gap: 12px;
  perspective: 900px;
}

.motion-strip span {
  display: block;
  padding: 18px 20px;
  color: var(--white);
  background: linear-gradient(135deg, var(--navy), var(--navy-2));
  border: 1px solid rgba(255, 255, 255, 0.14);
  border-radius: 8px;
  box-shadow: 0 18px 44px rgba(7, 28, 51, 0.18);
  font-weight: 850;
  transform: rotateY(-10deg) translateZ(0);
  animation: floatPanel 5.8s ease-in-out infinite;
}

.motion-strip span:nth-child(2) { animation-delay: -0.6s; margin-left: 34px; }
.motion-strip span:nth-child(3) { animation-delay: -1.2s; margin-left: 68px; }
.motion-strip span:nth-child(4) { animation-delay: -1.8s; margin-left: 34px; }
.motion-strip span:nth-child(5) { animation-delay: -2.4s; }

@keyframes floatPanel {
  0%, 100% { transform: rotateY(-10deg) translateY(0); }
  50% { transform: rotateY(-4deg) translateY(-10px); }
}

.section {
  padding: clamp(64px, 9vw, 112px) clamp(20px, 5vw, 72px);
}

.section-heading {
  max-width: 820px;
  margin-bottom: 34px;
}

.section-heading h2,
.about-copy h2,
.insight-copy h2,
.contact-copy h2 {
  margin-bottom: 16px;
  font-size: clamp(2rem, 4vw, 3.25rem);
  line-height: 1.08;
}

.section-heading p:last-child,
.about-copy p,
.contact-copy p {
  color: var(--muted);
  font-size: 1.05rem;
}

.about-grid {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(320px, 1fr);
  gap: clamp(36px, 7vw, 92px);
  align-items: center;
  background: var(--paper);
}

.about-image {
  margin: 0;
}

.about-image img {
  display: block;
  width: 100%;
  aspect-ratio: 4 / 3;
  object-fit: cover;
  border-radius: 8px;
  box-shadow: var(--shadow);
}

.about-image figcaption {
  margin-top: 12px;
  color: var(--muted);
  font-size: 0.92rem;
}

.advisory-band {
  display: grid;
  grid-template-columns: minmax(360px, 0.95fr) minmax(0, 1fr);
  gap: clamp(30px, 6vw, 82px);
  align-items: stretch;
  color: var(--white);
  background: var(--navy);
  overflow: hidden;
}

.advisory-media {
  min-height: 520px;
  background:
    linear-gradient(180deg, rgba(7, 28, 51, 0.08), rgba(7, 28, 51, 0.34)),
    url("assets/cfo-advisory.png") center / cover;
  border-radius: 8px;
  box-shadow: 0 30px 80px rgba(0, 0, 0, 0.3);
}

.advisory-content {
  display: grid;
  align-content: center;
}

.advisory-content h2 {
  max-width: 760px;
  margin-bottom: 28px;
  font-size: clamp(2rem, 4vw, 3.35rem);
  line-height: 1.06;
}

.metric-grid {
  display: grid;
  gap: 12px;
}

.metric-grid div {
  padding: 20px;
  background: rgba(255, 255, 255, 0.08);
  border: 1px solid rgba(255, 255, 255, 0.18);
  border-radius: 8px;
}

.metric-grid span {
  display: block;
  color: var(--gold);
  font-size: 0.76rem;
  font-weight: 900;
  letter-spacing: 0.1em;
  text-transform: uppercase;
}

.metric-grid strong {
  display: block;
  margin: 8px 0 6px;
  font-size: 2rem;
  line-height: 1;
}

.metric-grid p {
  margin: 0;
  color: rgba(255, 255, 255, 0.74);
}

.services-section {
  background: var(--white);
}

.industry-section,
.case-section,
.trust-section,
.inquiry-section {
  background: var(--white);
}

.industry-grid,
.case-grid,
.trust-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
}

.industry-grid article,
.case-grid article,
.trust-grid article {
  min-height: 100%;
  padding: 24px;
  background: #f8fbfd;
  border: 1px solid var(--line);
  border-radius: 8px;
}

.industry-grid span,
.case-grid span,
.trust-grid span {
  display: block;
  margin-bottom: 12px;
  color: var(--gold);
  font-size: 0.76rem;
  font-weight: 900;
  letter-spacing: 0.1em;
  text-transform: uppercase;
}

.industry-grid h3,
.case-grid h3 {
  margin-bottom: 10px;
  font-size: 1.22rem;
  line-height: 1.2;
}

.industry-grid p,
.case-grid p,
.trust-grid p {
  margin: 0;
  color: var(--muted);
}

.case-section {
  background: var(--paper);
}

.case-grid article {
  background: var(--white);
}

.service-grid,
.pricing-grid,
.note-grid,
.testimonial-grid,
.process-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
}

.service-card,
.price-card,
.note-grid article,
.process-grid article,
blockquote {
  min-height: 100%;
  padding: 24px;
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: 8px;
}

.service-card,
.price-card,
.page-link-grid a,
.service-detail-grid article,
.process-grid article {
  transition: transform 220ms ease, box-shadow 220ms ease, border-color 220ms ease;
}

.service-card:hover,
.price-card:hover,
.page-link-grid a:hover,
.service-detail-grid article:hover,
.process-grid article:hover {
  transform: translateY(-6px);
  box-shadow: 0 18px 52px rgba(7, 28, 51, 0.14);
  border-color: rgba(31, 102, 148, 0.32);
}

.service-card {
  position: relative;
  overflow: hidden;
  background: #fbfcfd;
}

.service-card::after,
.service-detail-grid a::after {
  content: "";
  position: absolute;
  inset: auto 20px 18px auto;
  width: 36px;
  height: 1px;
  background: var(--gold);
  opacity: 0.75;
}

a.service-card {
  display: block;
  color: inherit;
}

.service-card.feature {
  color: var(--white);
  background: var(--navy);
  border-color: var(--navy);
  box-shadow: var(--shadow);
}

.service-number {
  display: inline-grid;
  width: 42px;
  height: 42px;
  margin-bottom: 18px;
  place-items: center;
  color: var(--white);
  background: var(--blue);
  border-radius: 8px;
  font-weight: 900;
}

.service-card.feature .service-number {
  color: var(--navy);
  background: var(--gold-soft);
}

.service-card h3,
.note-grid h3,
.process-grid h3 {
  margin-bottom: 10px;
  font-size: 1.18rem;
}

.service-card p,
.note-grid p,
.process-grid p,
blockquote p {
  color: var(--muted);
}

.service-card.feature p,
.service-card.feature li {
  color: rgba(255, 255, 255, 0.78);
}

.service-card ul,
.price-card ul {
  display: grid;
  gap: 9px;
  margin: 18px 0 0;
  padding: 0;
  list-style: none;
}

.service-card li::before,
.price-card li::before {
  content: "+";
  margin-right: 8px;
  color: var(--gold);
  font-weight: 900;
}

.pricing-section {
  background: #edf3f7;
}

.pricing-heading {
  max-width: 920px;
}

.price-card {
  display: flex;
  flex-direction: column;
  box-shadow: 0 10px 32px rgba(7, 28, 51, 0.06);
}

.price-card.highlighted {
  color: var(--white);
  background: var(--navy);
  border-color: var(--navy);
  box-shadow: var(--shadow);
}

.price-card.highlighted p,
.price-card.highlighted li {
  color: rgba(255, 255, 255, 0.78);
}

.price-card h3 {
  margin-bottom: 10px;
  font-size: 2.15rem;
  line-height: 1;
}

.price-card h3 span {
  color: var(--muted);
  font-size: 1rem;
  font-weight: 650;
}

.price-card.highlighted h3 span {
  color: rgba(255, 255, 255, 0.72);
}

.fee-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 1px;
  margin-top: 28px;
  overflow: hidden;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--line);
}

.pricing-columns {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
  margin-top: 28px;
}

.pricing-columns article {
  padding: 24px;
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: 8px;
}

.pricing-columns h2 {
  margin-bottom: 18px;
  font-size: 1.45rem;
}

.fee-list.compact {
  grid-template-columns: 1fr;
  margin-top: 0;
  border: 0;
}

.fee-list.compact div {
  border-bottom: 1px solid var(--line);
}

.fee-list.compact div:last-child {
  border-bottom: 0;
}

.fee-list div {
  display: flex;
  justify-content: space-between;
  gap: 18px;
  padding: 18px;
  background: var(--white);
}

.fee-list span {
  flex: 0 0 auto;
  color: var(--blue);
  font-weight: 900;
}

.page-links-section {
  background: var(--white);
}

.page-link-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 16px;
}

.page-link-grid a {
  display: grid;
  min-height: 230px;
  align-content: space-between;
  padding: 22px;
  color: var(--ink);
  background: #f8fbfd;
  border: 1px solid var(--line);
  border-radius: 8px;
}

.page-link-grid span {
  color: var(--gold);
  font-size: 0.8rem;
  font-weight: 900;
}

.page-link-grid strong {
  display: block;
  margin: 20px 0 10px;
  font-size: 1.25rem;
}

.page-link-grid p {
  margin: 0;
  color: var(--muted);
}

.sub-hero {
  position: relative;
  min-height: 560px;
  overflow: hidden;
  display: grid;
  align-items: end;
  padding: clamp(110px, 12vw, 160px) clamp(20px, 5vw, 72px) 72px;
  color: var(--white);
  background:
    linear-gradient(90deg, rgba(7, 28, 51, 0.98), rgba(16, 47, 78, 0.78)),
    url("assets/hero-boardroom.png") center / cover;
}

.sub-hero > div {
  position: relative;
  z-index: 2;
  max-width: 920px;
}

.sub-hero h1 {
  max-width: 940px;
}

.sub-hero p:not(.eyebrow) {
  max-width: 760px;
  color: rgba(255, 255, 255, 0.78);
  font-size: 1.12rem;
}

.pricing-hero {
  background:
    linear-gradient(90deg, rgba(7, 28, 51, 0.98), rgba(7, 28, 51, 0.76)),
    url("assets/cfo-advisory.png") center / cover;
}

.service-detail-section {
  background: var(--paper);
}

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

.service-detail-grid article,
.service-detail-grid a {
  position: relative;
  overflow: hidden;
  min-height: 310px;
  padding: 26px;
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: 8px;
  color: inherit;
}

.service-detail-grid span {
  color: var(--gold);
  font-weight: 900;
}

.service-detail-grid h2 {
  margin: 18px 0 12px;
  font-size: 1.4rem;
  line-height: 1.18;
}

.service-detail-grid p {
  color: var(--muted);
}

.contact-button {
  width: fit-content;
  margin-top: 24px;
  border-color: transparent;
}

.contact-page {
  min-height: calc(100vh - 92px);
  align-items: center;
}

.contact-page h1 {
  font-size: clamp(3rem, 6vw, 6rem);
}

.immersive-3d-section {
  display: grid;
  grid-template-columns: minmax(0, 0.72fr) minmax(420px, 1fr);
  gap: clamp(28px, 6vw, 84px);
  align-items: center;
  color: var(--white);
  background:
    linear-gradient(115deg, rgba(5, 18, 32, 0.98), rgba(7, 28, 51, 0.92) 48%, rgba(32, 42, 53, 0.98)),
    url("assets/hero-boardroom.png") center / cover;
  overflow: hidden;
}

.immersive-copy p:not(.section-label) {
  color: rgba(255, 255, 255, 0.76);
  font-size: 1.06rem;
}

.immersive-copy h2 {
  margin-bottom: 16px;
  font-size: clamp(2rem, 4vw, 3.25rem);
  line-height: 1.08;
}

.css-3d-stage {
  position: relative;
  min-height: 520px;
  perspective: 1280px;
  isolation: isolate;
  overflow: hidden;
}

.css-3d-stage::before {
  content: "";
  position: absolute;
  inset: 12% 0 8%;
  background:
    linear-gradient(rgba(255, 255, 255, 0.1) 1px, transparent 1px),
    linear-gradient(90deg, rgba(255, 255, 255, 0.1) 1px, transparent 1px);
  background-size: 44px 44px;
  border: 1px solid rgba(255, 255, 255, 0.12);
  transform: rotateX(64deg) rotateZ(-34deg);
  transform-origin: center;
  opacity: 0.46;
  mask-image: linear-gradient(90deg, transparent, #000 16%, #000 84%, transparent);
}

.css-3d-stage.small {
  min-height: 430px;
}

.dashboard-plane {
  position: absolute;
  inset: 7% 4% 8% 0;
  transform-style: preserve-3d;
  transform: rotateX(58deg) rotateZ(-34deg);
  animation: dashboardFloat 7s ease-in-out infinite;
  z-index: 1;
}

.glass-panel,
.bar-field,
.orbit-ring {
  position: absolute;
  transform-style: preserve-3d;
}

.glass-panel {
  display: grid;
  align-content: center;
  width: 230px;
  min-height: 124px;
  padding: 18px;
  color: var(--white);
  background: linear-gradient(135deg, rgba(255, 255, 255, 0.18), rgba(255, 255, 255, 0.06));
  border: 1px solid rgba(255, 255, 255, 0.24);
  border-radius: 8px;
  box-shadow: 0 28px 70px rgba(0, 0, 0, 0.28);
  backdrop-filter: blur(18px);
  transform: translateZ(110px);
}

.glass-panel span {
  color: var(--gold);
  font-size: 0.78rem;
  font-weight: 900;
  letter-spacing: 0.1em;
  text-transform: uppercase;
}

.glass-panel strong {
  margin-top: 8px;
  font-size: 2rem;
  line-height: 1;
}

.glass-panel i {
  display: block;
  width: 100%;
  height: 6px;
  margin-top: 16px;
  background: linear-gradient(90deg, var(--gold), var(--blue));
  border-radius: 999px;
}

.panel-main {
  left: 18%;
  top: 8%;
}

.panel-tax {
  right: 6%;
  bottom: 12%;
  transform: translateZ(150px);
}

.bar-field {
  left: 18%;
  right: 10%;
  bottom: 21%;
  display: flex;
  align-items: end;
  gap: 16px;
  height: 210px;
  transform: translateZ(44px);
}

.bar-field b {
  display: block;
  width: 38px;
  height: var(--h);
  background: linear-gradient(180deg, #d2a14c, #1f6694);
  border-radius: 6px 6px 2px 2px;
  box-shadow: 0 16px 34px rgba(0, 0, 0, 0.28);
  animation: barPulse 3.6s ease-in-out infinite;
}

.bar-field b:nth-child(2n) {
  animation-delay: -0.8s;
}

.bar-field b:nth-child(3n) {
  animation-delay: -1.4s;
}

.orbit-ring {
  left: 10%;
  top: 28%;
  width: 72%;
  height: 38%;
  border: 3px solid rgba(185, 138, 58, 0.72);
  border-radius: 50%;
  transform: translateZ(132px) rotateX(74deg);
  animation: orbitSpin 7s linear infinite;
}

.ring-two {
  border-color: rgba(220, 239, 242, 0.34);
  transform: translateZ(166px) rotateX(72deg) rotateZ(18deg);
  animation-duration: 11s;
  animation-direction: reverse;
}

@keyframes dashboardFloat {
  0%, 100% { transform: rotateX(58deg) rotateZ(-34deg) translateY(0); }
  50% { transform: rotateX(55deg) rotateZ(-31deg) translateY(-16px); }
}

@keyframes barPulse {
  0%, 100% { transform: scaleY(1); }
  50% { transform: scaleY(1.12); }
}

@keyframes orbitSpin {
  to { rotate: 360deg; }
}

.service-page-hero {
  position: relative;
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(420px, 1fr);
  gap: clamp(28px, 6vw, 84px);
  align-items: center;
  min-height: 700px;
  padding: clamp(100px, 12vw, 150px) clamp(20px, 5vw, 72px) 76px;
  color: var(--white);
  background:
    linear-gradient(90deg, rgba(7, 28, 51, 0.98), rgba(7, 28, 51, 0.74)),
    url("assets/hero-boardroom.png") center / cover;
  overflow: hidden;
}

.service-page-hero.gst-page {
  background:
    linear-gradient(90deg, rgba(7, 28, 51, 0.98), rgba(16, 47, 78, 0.76)),
    url("assets/tax-workflow.png") center / cover;
}

.service-page-hero.cfo-page {
  background:
    radial-gradient(circle at 72% 34%, rgba(185, 138, 58, 0.28), transparent 32%),
    linear-gradient(90deg, rgba(7, 28, 51, 0.98), rgba(7, 28, 51, 0.72)),
    url("assets/cfo-advisory.png") center / cover;
}

.service-page-copy {
  position: relative;
  z-index: 2;
}

.service-page-copy h1 {
  max-width: 860px;
}

.service-page-copy p:not(.eyebrow) {
  max-width: 720px;
  color: rgba(255, 255, 255, 0.8);
  font-size: 1.14rem;
}

.service-split {
  display: grid;
  grid-template-columns: minmax(0, 0.8fr) minmax(320px, 1fr);
  gap: clamp(28px, 6vw, 82px);
  align-items: start;
  background: var(--white);
}

.service-split h2 {
  margin-bottom: 16px;
  font-size: clamp(2rem, 4vw, 3.2rem);
  line-height: 1.08;
}

.service-split p:not(.section-label) {
  color: var(--muted);
  font-size: 1.06rem;
}

.deliverable-list {
  display: grid;
  gap: 12px;
}

.deliverable-list span {
  padding: 18px 20px;
  color: var(--ink);
  background: #f7fafc;
  border: 1px solid var(--line);
  border-radius: 8px;
  font-weight: 850;
}

.paye-hero {
  background:
    linear-gradient(90deg, rgba(7, 28, 51, 0.96), rgba(16, 47, 78, 0.78)),
    url("assets/tax-workflow.png") center / cover;
}

.paye-tool-section {
  background: var(--white);
}

.paye-toolbar {
  display: grid;
  grid-template-columns: repeat(4, minmax(160px, 1fr)) auto auto;
  gap: 14px;
  align-items: end;
  margin-bottom: 18px;
}

.paye-toolbar label {
  display: grid;
  gap: 7px;
  color: var(--muted);
  font-size: 0.78rem;
  font-weight: 900;
  text-transform: uppercase;
}

.paye-toolbar input,
.paye-toolbar select,
.paye-table input,
.paye-table select {
  width: 100%;
  min-height: 42px;
  padding: 0 12px;
  color: var(--ink);
  background: #f8fbfd;
  border: 1px solid var(--line);
  border-radius: 8px;
  font: inherit;
  font-weight: 750;
}

.dark-button {
  color: var(--white);
  background: var(--navy);
  border-color: var(--navy);
}

.export-button {
  color: var(--navy);
  background: var(--gold-soft);
  border-color: rgba(185, 138, 58, 0.45);
}

.paye-note {
  margin: 0 0 18px;
  padding: 16px 18px;
  color: #314457;
  background: var(--gold-soft);
  border: 1px solid rgba(185, 138, 58, 0.35);
  border-radius: 8px;
  font-size: 0.95rem;
}

.paye-table-wrap {
  overflow-x: auto;
  border: 1px solid var(--line);
  border-radius: 8px;
}

.paye-table {
  width: 100%;
  min-width: 1680px;
  border-collapse: collapse;
  background: white;
}

.paye-table th,
.paye-table td {
  padding: 12px;
  border-bottom: 1px solid var(--line);
  text-align: left;
  vertical-align: middle;
}

.paye-table th {
  color: #46586b;
  background: #f4f7fa;
  font-size: 0.75rem;
  font-weight: 900;
  text-transform: uppercase;
}

.paye-table td[class^="result-"] {
  color: var(--ink);
  font-weight: 900;
  white-space: nowrap;
}

.student-loan {
  width: 22px;
  height: 22px;
}

.remove-row {
  min-height: 34px;
  padding: 0 10px;
  color: #9b2f2f;
  background: #fff5f3;
  border: 1px solid #f0c9c3;
  border-radius: 8px;
  font-weight: 850;
}

.paye-summary-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 14px;
  margin-top: 18px;
}

.paye-summary-grid article {
  padding: 20px;
  background: #f7fafc;
  border: 1px solid var(--line);
  border-radius: 8px;
}

.paye-summary-grid span,
.paye-rules span {
  display: block;
  color: var(--muted);
  font-size: 0.78rem;
  font-weight: 900;
  text-transform: uppercase;
}

.paye-summary-grid strong {
  display: block;
  margin-top: 6px;
  color: var(--blue);
  font-size: 1.55rem;
}

.paye-detail-panel {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(300px, 1fr);
  gap: clamp(24px, 5vw, 68px);
  align-items: start;
  margin-top: 34px;
  padding: 28px;
  background: #f7fafc;
  border: 1px solid var(--line);
  border-radius: 8px;
}

.paye-detail-panel h2 {
  margin-bottom: 12px;
  font-size: clamp(1.8rem, 3vw, 2.6rem);
  line-height: 1.08;
}

.paye-detail-panel p:not(.section-label) {
  color: var(--muted);
}

.paye-rules {
  display: grid;
  gap: 10px;
}

.paye-rules span {
  padding: 14px 16px;
  color: var(--ink);
  background: white;
  border: 1px solid var(--line);
  border-radius: 8px;
  text-transform: none;
}

.reveal-item {
  opacity: 0;
  transform: translateY(22px);
}

.reveal-item.is-visible {
  opacity: 1;
  transform: translateY(0);
  transition: opacity 620ms ease, transform 620ms ease;
}

.insight-section {
  display: grid;
  grid-template-columns: minmax(320px, 0.9fr) minmax(0, 1fr);
  background: var(--navy);
}

.insight-image {
  min-height: 560px;
  background-image:
    linear-gradient(180deg, rgba(7, 28, 51, 0.05), rgba(7, 28, 51, 0.26)),
    url("assets/tax-workflow.png");
  background-position: center;
  background-size: cover;
}

.insight-copy {
  padding: clamp(56px, 7vw, 96px) clamp(20px, 5vw, 72px);
  color: var(--white);
}

.insight-copy p {
  color: rgba(255, 255, 255, 0.75);
}

.insight-list {
  display: grid;
  gap: 16px;
  margin-top: 28px;
}

.insight-list div {
  padding: 18px 0;
  border-top: 1px solid rgba(255, 255, 255, 0.18);
}

.insight-list span {
  display: block;
  margin-bottom: 6px;
  color: var(--gold);
  font-weight: 900;
}

.insight-list p {
  margin: 0;
}

.process-section {
  background: var(--paper);
}

.process-grid article {
  background: var(--white);
}

.process-grid span {
  display: grid;
  width: 38px;
  height: 38px;
  margin-bottom: 16px;
  place-items: center;
  color: var(--white);
  background: var(--navy);
  border-radius: 8px;
  font-weight: 900;
}

.notes-section {
  background: var(--white);
}

.note-grid article {
  background: #f7fafc;
}

.faq-grid {
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.testimonials {
  background: var(--paper);
}

blockquote {
  margin: 0;
}

blockquote p {
  font-size: 1.05rem;
}

cite {
  color: var(--gold);
  font-style: normal;
  font-weight: 900;
}

.contact-section {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(320px, 0.78fr);
  gap: clamp(28px, 6vw, 86px);
  padding: clamp(64px, 9vw, 112px) clamp(20px, 5vw, 72px);
  color: var(--white);
  background:
    linear-gradient(135deg, rgba(7, 28, 51, 0.96), rgba(16, 47, 78, 0.96)),
    var(--navy);
}

.contact-copy p {
  color: rgba(255, 255, 255, 0.76);
}

.contact-panel {
  display: grid;
  gap: 12px;
  align-content: center;
}

.contact-panel a,
.contact-panel span {
  display: block;
  padding: 18px;
  color: var(--white);
  background: rgba(255, 255, 255, 0.08);
  border: 1px solid rgba(255, 255, 255, 0.18);
  border-radius: 8px;
  font-weight: 850;
}

.wechat-card {
  display: grid;
  grid-template-columns: 132px minmax(0, 1fr);
  gap: 16px;
  align-items: center;
  padding: 18px;
  background: rgba(255, 255, 255, 0.1);
  border: 1px solid rgba(255, 255, 255, 0.22);
  border-radius: 8px;
}

.wechat-qr {
  display: block;
  width: 132px;
  aspect-ratio: 1;
  object-fit: cover;
  background: var(--white);
  border: 10px solid var(--white);
  border-radius: 8px;
  box-shadow: 0 12px 28px rgba(0, 0, 0, 0.2);
}

.qr-placeholder {
  display: grid;
  width: 132px;
  aspect-ratio: 1;
  place-items: center;
  color: var(--navy);
  background:
    linear-gradient(90deg, #111 10px, transparent 10px) 0 0 / 22px 22px,
    linear-gradient(#111 10px, transparent 10px) 0 0 / 22px 22px,
    #fff;
  border: 10px solid #fff;
  border-radius: 8px;
  box-shadow: 0 12px 28px rgba(0, 0, 0, 0.2);
  font-size: 0.78rem;
  font-weight: 900;
}

.qr-placeholder[hidden] {
  display: none;
}

.wechat-card strong {
  display: block;
  margin-bottom: 6px;
  font-size: 1.08rem;
}

.wechat-card p {
  margin: 0;
  color: rgba(255, 255, 255, 0.76);
  font-size: 0.92rem;
}

.wechat-card code {
  color: var(--white);
  font-family: ui-monospace, SFMono-Regular, Menlo, Consolas, monospace;
  font-size: 0.86em;
}

.inquiry-form {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 16px;
  max-width: 980px;
}

.inquiry-form label {
  display: grid;
  gap: 8px;
  color: var(--ink);
  font-weight: 800;
}

.inquiry-form label.full {
  grid-column: 1 / -1;
}

.inquiry-form span {
  font-size: 0.92rem;
}

.inquiry-form input,
.inquiry-form select,
.inquiry-form textarea {
  width: 100%;
  min-height: 50px;
  padding: 12px 14px;
  color: var(--ink);
  background: #fbfcfd;
  border: 1px solid var(--line);
  border-radius: 8px;
  font: inherit;
}

.inquiry-form textarea {
  min-height: 150px;
  resize: vertical;
}

.form-button {
  width: fit-content;
  color: var(--white);
  background: var(--navy);
  border-color: var(--navy);
}

footer {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  gap: 16px;
  padding: 24px clamp(20px, 5vw, 72px);
  background: #071421;
}

footer p {
  margin: 0;
  color: rgba(255, 255, 255, 0.62);
  font-size: 0.9rem;
}

@media (max-width: 980px) {
  .site-header {
    align-items: flex-start;
    flex-direction: column;
  }

  nav {
    width: 100%;
    overflow-x: auto;
    padding-bottom: 4px;
  }

  .lang-switch {
    min-height: 32px;
    padding: 0 11px;
  }

  .hero-inner,
  .about-grid,
  .market-section,
  .advisory-band,
  .immersive-3d-section,
  .service-page-hero,
  .service-split,
  .paye-toolbar,
  .paye-detail-panel,
  .insight-section,
  .contact-section {
    grid-template-columns: 1fr;
  }

  .paye-summary-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .hero-inner {
    min-height: 820px;
  }

  .hero-media {
    background-image:
      linear-gradient(180deg, rgba(5, 18, 32, 0.98) 0%, rgba(7, 28, 51, 0.9) 58%, rgba(7, 28, 51, 0.38) 100%),
      url("assets/hero-boardroom.png");
    background-position: 63% center;
  }

  .service-grid,
  .pricing-grid,
  .pricing-columns,
  .note-grid,
  .testimonial-grid,
  .process-grid,
  .service-detail-grid,
  .page-link-grid,
  .industry-grid,
  .case-grid,
  .trust-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .insight-image {
    min-height: 380px;
  }

  .advisory-media {
    min-height: 380px;
  }

  .finance-canvas {
    width: 58vw;
    height: 58vw;
    opacity: 0.42;
  }

  .css-3d-stage,
  .css-3d-stage.small {
    min-height: 460px;
  }

  .dashboard-plane {
    inset: 4% 0 7%;
  }
}

@media (max-width: 680px) {
  .brand {
    min-width: 0;
  }

  h1 {
    font-size: 2.82rem;
    line-height: 1;
  }

  .hero-inner {
    min-height: 820px;
    padding-top: 86px;
  }

  .hero-panel {
    padding: 20px;
  }

  .button {
    width: 100%;
  }

  .service-grid,
  .pricing-grid,
  .pricing-columns,
  .note-grid,
  .testimonial-grid,
  .process-grid,
  .service-detail-grid,
  .page-link-grid,
  .industry-grid,
  .case-grid,
  .trust-grid,
  .inquiry-form,
  .paye-summary-grid,
  .fee-list {
    grid-template-columns: 1fr;
  }

  .paye-detail-panel {
    padding: 22px;
  }

  .inquiry-form label.full {
    grid-column: auto;
  }

  .fee-list div {
    flex-direction: column;
    gap: 6px;
  }

  .wechat-card {
    grid-template-columns: 1fr;
  }

  .site-header {
    gap: 14px;
    padding-inline: 16px;
  }

  nav {
    gap: 18px;
    font-size: 0.9rem;
  }

  .finance-canvas {
    inset: auto 0 14vh auto;
    width: 68vw;
    height: 68vw;
    opacity: 0.28;
  }

  .motion-strip span,
  .motion-strip span:nth-child(n) {
    margin-left: 0;
    transform: none;
  }

  .css-3d-stage,
  .css-3d-stage.small {
    min-height: 360px;
  }

  .dashboard-plane {
    inset: 0 -8% 0 -8%;
    transform: rotateX(60deg) rotateZ(-34deg) scale(0.62);
  }

  .glass-panel {
    width: 184px;
    min-height: 112px;
  }

  .bar-field {
    gap: 10px;
  }

  .bar-field b {
    width: 30px;
  }

  .advisory-media {
    min-height: 310px;
  }

  .metric-grid strong {
    font-size: 1.7rem;
  }

  .contact-panel a,
  .contact-panel span {
    overflow-wrap: anywhere;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  .motion-strip span,
  .reveal-item,
  .service-card,
  .price-card,
  .page-link-grid a,
  .service-detail-grid article,
  .service-detail-grid a,
  .process-grid article {
    animation: none;
    transition: none;
    transform: none;
  }
}