/* ==========================================================================
   N K PANDA & CO. - CHARTERED ACCOUNTANTS & TAX CONSULTANTS
   Modern Executive Corporate Stylesheet
   ========================================================================== */

@import url('https://fonts.googleapis.com/css2?family=Plus+Jakarta+Sans:wght@300;400;500;600;700;800&family=Outfit:wght@400;500;600;700;800&display=swap');

:root {
    --primary-navy: #071933;
    --navy-light: #0d274d;
    --navy-card: #112e5a;
    --accent-blue: #1d4ed8;
    --accent-blue-hover: #173db0;
    --gold-accent: #d97706;
    --gold-light: #fef3c7;
    --gold-dark: #b45309;
    --text-dark: #0f172a;
    --text-muted: #64748b;
    --text-light: #f8fafc;
    --bg-light: #f8fafc;
    --bg-surface: #ffffff;
    --border-color: #e2e8f0;
    --border-light: #f1f5f9;
    --shadow-sm: 0 1px 3px rgba(0,0,0,0.06), 0 1px 2px rgba(0,0,0,0.04);
    --shadow-md: 0 4px 12px rgba(15, 23, 42, 0.08);
    --shadow-lg: 0 12px 28px rgba(15, 23, 42, 0.12);
    --shadow-xl: 0 20px 40px rgba(7, 25, 51, 0.16);
    --radius-sm: 8px;
    --radius-md: 14px;
    --radius-lg: 20px;
    --radius-full: 9999px;
    --transition: all 0.3s cubic-bezier(0.4, 0, 0.2, 1);
}

* {
    margin: 0;
    padding: 0;
    box-sizing: border-box;
}

body {
    font-family: 'Plus Jakarta Sans', -apple-system, BlinkMacSystemFont, sans-serif;
    color: var(--text-dark);
    background-color: var(--bg-light);
    line-height: 1.65;
    overflow-x: hidden;
}

h1, h2, h3, h4, h5, h6 {
    font-family: 'Outfit', sans-serif;
    font-weight: 700;
    color: var(--primary-navy);
    letter-spacing: -0.02em;
}

a {
    color: var(--accent-blue);
    text-decoration: none;
    transition: var(--transition);
}

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

/* ==========================================================================
   TOP BAR & NAVIGATION
   ========================================================================== */
.topbar {
    background: var(--primary-navy);
    color: #94a3b8;
    font-size: 0.85rem;
    padding: 8px 0;
    border-bottom: 1px solid rgba(255,255,255,0.08);
}

.topbar a {
    color: #cbd5e1;
}

.topbar a:hover {
    color: var(--gold-accent);
}

.topbar-badge {
    background: rgba(217, 119, 6, 0.2);
    color: #fbbf24;
    padding: 2px 10px;
    border-radius: 20px;
    font-size: 0.75rem;
    font-weight: 600;
    border: 1px solid rgba(251, 191, 36, 0.3);
}

.main-navbar {
    background: #ffffff;
    box-shadow: 0 4px 20px rgba(0,0,0,0.06);
    transition: var(--transition);
    padding: 10px 0;
    position: sticky;
    top: 0;
    z-index: 1030;
}

.navbar-brand-wrapper {
    display: flex;
    align-items: center;
    gap: 10px;
}

.brand-icon-box {
    width: 44px;
    height: 44px;
    background: linear-gradient(135deg, var(--primary-navy), var(--accent-blue));
    color: #fff;
    display: flex;
    align-items: center;
    justify-content: center;
    border-radius: 10px;
    font-size: 1.25rem;
    font-weight: 800;
    box-shadow: 0 4px 12px rgba(29, 78, 216, 0.25);
}

.brand-title {
    font-size: 1.22rem;
    font-weight: 800;
    color: var(--primary-navy);
    margin: 0;
    line-height: 1.15;
    white-space: nowrap;
}

.brand-sub {
    font-size: 0.72rem;
    color: var(--gold-accent);
    font-weight: 700;
    text-transform: uppercase;
    letter-spacing: 0.08em;
    margin: 0;
    white-space: nowrap;
}

.nav-link {
    font-weight: 600;
    color: var(--primary-navy) !important;
    padding: 6px 9px !important;
    border-radius: 6px;
    font-size: 0.88rem;
    transition: var(--transition);
    white-space: nowrap;
}

.nav-link:hover, .nav-link.active {
    color: var(--accent-blue) !important;
    background: #eff6ff;
}

.btn-consult {
    background: linear-gradient(135deg, var(--gold-accent), #b45309);
    color: #ffffff !important;
    padding: 8px 16px;
    border-radius: var(--radius-full);
    font-weight: 700;
    font-size: 0.84rem;
    box-shadow: 0 3px 10px rgba(217, 119, 6, 0.25);
    transition: var(--transition);
    border: none;
    white-space: nowrap;
}

.btn-consult:hover {
    transform: translateY(-2px);
    box-shadow: 0 6px 18px rgba(217, 119, 6, 0.4);
    color: #fff;
}

/* ==========================================================================
   HERO SECTION
   ========================================================================== */
.hero-section {
    background: radial-gradient(circle at top right, #133968 0%, var(--primary-navy) 100%);
    color: #ffffff;
    padding: 80px 0 90px;
    position: relative;
    overflow: hidden;
}

.hero-section::before {
    content: '';
    position: absolute;
    width: 600px;
    height: 600px;
    background: radial-gradient(circle, rgba(29, 78, 216, 0.15) 0%, transparent 70%);
    top: -150px;
    right: -150px;
    border-radius: 50%;
}

.hero-pill {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    background: rgba(255,255,255,0.08);
    backdrop-filter: blur(10px);
    border: 1px solid rgba(255,255,255,0.15);
    padding: 6px 18px;
    border-radius: var(--radius-full);
    font-size: 0.85rem;
    font-weight: 600;
    color: #fbbf24;
    margin-bottom: 24px;
}

.hero-title {
    font-size: 3.2rem;
    font-weight: 800;
    color: #ffffff;
    line-height: 1.18;
    margin-bottom: 20px;
}

.hero-title span {
    background: linear-gradient(135deg, #fbbf24, #f59e0b);
    -webkit-background-clip: text;
    -webkit-text-fill-color: transparent;
}

.hero-subtitle {
    font-size: 1.15rem;
    color: #cbd5e1;
    margin-bottom: 36px;
    max-width: 620px;
}

.hero-badge-card {
    background: rgba(255,255,255,0.06);
    backdrop-filter: blur(14px);
    border: 1px solid rgba(255,255,255,0.12);
    border-radius: var(--radius-md);
    padding: 24px;
    box-shadow: 0 10px 30px rgba(0,0,0,0.25);
}

.hero-partner-preview {
    display: flex;
    align-items: center;
    gap: 16px;
    padding: 12px;
    border-radius: 12px;
    background: rgba(255,255,255,0.04);
    border: 1px solid rgba(255,255,255,0.08);
    transition: var(--transition);
}

.hero-partner-preview:hover {
    background: rgba(255,255,255,0.08);
    transform: translateY(-2px);
}

.hero-partner-avatar {
    width: 64px;
    height: 64px;
    border-radius: 50%;
    object-fit: cover;
    border: 2px solid var(--gold-accent);
}

/* ==========================================================================
   TICKER & STATS BAR
   ========================================================================== */
.compliance-ticker {
    background: #0f274a;
    border-bottom: 1px solid rgba(255,255,255,0.1);
    color: #ffffff;
    padding: 10px 0;
    font-size: 0.88rem;
}

.ticker-label {
    background: var(--gold-accent);
    color: #ffffff;
    font-weight: 700;
    padding: 3px 12px;
    border-radius: 4px;
    font-size: 0.78rem;
    text-transform: uppercase;
}

.stats-card {
    background: #ffffff;
    border-radius: var(--radius-md);
    padding: 30px 24px;
    box-shadow: var(--shadow-md);
    border: 1px solid var(--border-color);
    text-align: center;
    transition: var(--transition);
}

.stats-card:hover {
    transform: translateY(-5px);
    box-shadow: var(--shadow-xl);
    border-color: var(--accent-blue);
}

.stats-number {
    font-size: 2.6rem;
    font-weight: 800;
    color: var(--accent-blue);
    line-height: 1;
    margin-bottom: 6px;
}

.stats-text {
    font-size: 0.9rem;
    color: var(--text-muted);
    font-weight: 600;
}

/* ==========================================================================
   SECTION TITLES
   ========================================================================== */
.section-header {
    margin-bottom: 48px;
}

.section-tag {
    display: inline-block;
    color: var(--gold-dark);
    font-weight: 700;
    font-size: 0.85rem;
    text-transform: uppercase;
    letter-spacing: 0.1em;
    margin-bottom: 8px;
    background: #fef3c7;
    padding: 4px 14px;
    border-radius: var(--radius-full);
}

.section-title {
    font-size: 2.3rem;
    font-weight: 800;
    color: var(--primary-navy);
    line-height: 1.25;
}

.section-desc {
    color: var(--text-muted);
    font-size: 1.05rem;
    max-width: 680px;
    margin: 12px auto 0;
}

/* ==========================================================================
   CA OFFICIAL LOGO EMBLEM
   ========================================================================== */
.ca-logo-box {
    width: 68px;
    height: 52px;
    background: #ffffff;
    padding: 3px 6px;
    border-radius: 8px;
    display: flex;
    align-items: center;
    justify-content: center;
    flex-shrink: 0;
    box-shadow: 0 2px 8px rgba(7, 25, 51, 0.08);
    border: 1px solid rgba(29, 78, 216, 0.15);
    transition: var(--transition);
}

.ca-logo-box img {
    max-width: 100%;
    max-height: 100%;
    object-fit: contain;
    image-rendering: -webkit-optimize-contrast;
}

.ca-logo-box:hover {
    transform: scale(1.04);
    box-shadow: 0 4px 14px rgba(29, 78, 216, 0.2);
}

.footer-ca-logo {
    width: 82px;
    height: 60px;
    background: #ffffff;
    padding: 4px 8px;
    border-radius: 10px;
    display: flex;
    align-items: center;
    justify-content: center;
    flex-shrink: 0;
    box-shadow: 0 4px 16px rgba(0, 0, 0, 0.2);
    border: 1px solid rgba(255, 255, 255, 0.2);
}

.footer-ca-logo img {
    max-width: 100%;
    max-height: 100%;
    object-fit: contain;
}

/* ==========================================================================
   SERVICES CARDS & FEATURED VERTICALS
   ========================================================================== */
.service-card {
    background: #ffffff;
    border-radius: var(--radius-md);
    padding: 32px 28px;
    border: 1px solid var(--border-color);
    box-shadow: var(--shadow-sm);
    transition: var(--transition);
    height: 100%;
    display: flex;
    flex-direction: column;
    position: relative;
    overflow: hidden;
}

.service-card::before {
    content: '';
    position: absolute;
    top: 0;
    left: 0;
    width: 100%;
    height: 4px;
    background: linear-gradient(90deg, var(--accent-blue), var(--gold-accent));
    opacity: 0;
    transition: var(--transition);
}

.service-card:hover {
    transform: translateY(-6px);
    box-shadow: var(--shadow-xl);
    border-color: #cbd5e1;
}

.service-card:hover::before {
    opacity: 1;
}

/* Prominent / Featured Service Card for Virtual CFO & Business Consultant */
.service-card-featured {
    background: linear-gradient(180deg, #ffffff 0%, #f0f7ff 100%);
    border: 2px solid #3b82f6;
    box-shadow: 0 8px 24px rgba(29, 78, 216, 0.12);
    position: relative;
}

.service-card-featured::before {
    opacity: 1;
    height: 5px;
    background: linear-gradient(90deg, var(--gold-accent), var(--accent-blue));
}

.service-card-featured .service-icon-box {
    background: linear-gradient(135deg, var(--primary-navy), var(--accent-blue));
    color: #fbbf24;
    box-shadow: 0 4px 14px rgba(29, 78, 216, 0.25);
}

.service-card-featured:hover {
    transform: translateY(-8px);
    box-shadow: 0 16px 36px rgba(29, 78, 216, 0.2);
    border-color: var(--accent-blue);
}

.featured-pill-badge {
    position: absolute;
    top: 14px;
    right: 14px;
    background: linear-gradient(135deg, #d97706, #b45309);
    color: #ffffff;
    font-size: 0.72rem;
    font-weight: 800;
    letter-spacing: 0.05em;
    text-transform: uppercase;
    padding: 4px 10px;
    border-radius: 20px;
    box-shadow: 0 2px 8px rgba(217, 119, 6, 0.3);
}

/* Strategic Spotlight Feature Block */
.strategic-spotlight-box {
    background: linear-gradient(135deg, #071933 0%, #0e3164 60%, #1e40af 100%);
    border-radius: var(--radius-lg);
    color: #ffffff;
    padding: 40px;
    border: 1px solid rgba(255, 255, 255, 0.15);
    box-shadow: 0 16px 40px rgba(7, 25, 51, 0.25);
    position: relative;
    overflow: hidden;
}

.strategic-spotlight-box::after {
    content: '';
    position: absolute;
    top: -80px;
    right: -80px;
    width: 260px;
    height: 260px;
    background: radial-gradient(circle, rgba(217, 119, 6, 0.25) 0%, transparent 70%);
    border-radius: 50%;
}

.service-icon-box {
    width: 58px;
    height: 58px;
    border-radius: 14px;
    background: #eff6ff;
    color: var(--accent-blue);
    display: flex;
    align-items: center;
    justify-content: center;
    font-size: 1.6rem;
    margin-bottom: 22px;
    transition: var(--transition);
}

.service-card:hover .service-icon-box {
    background: var(--accent-blue);
    color: #ffffff;
}

.service-title {
    font-size: 1.25rem;
    font-weight: 700;
    margin-bottom: 12px;
    color: var(--primary-navy);
}

.service-desc {
    color: var(--text-muted);
    font-size: 0.92rem;
    margin-bottom: 20px;
    flex-grow: 1;
}

.service-link {
    font-weight: 700;
    font-size: 0.88rem;
    display: inline-flex;
    align-items: center;
    gap: 6px;
    color: var(--accent-blue);
}

/* ==========================================================================
   PARTNERS / TEAM CARDS
   ========================================================================== */
.partner-card {
    background: #ffffff;
    border-radius: var(--radius-lg);
    overflow: hidden;
    box-shadow: var(--shadow-md);
    border: 1px solid var(--border-color);
    transition: var(--transition);
    height: 100%;
    display: flex;
    flex-direction: column;
}

.partner-card:hover {
    transform: translateY(-6px);
    box-shadow: var(--shadow-xl);
    border-color: var(--accent-blue);
}

.partner-image-wrapper {
    position: relative;
    background: #ffffff;
    padding: 32px 24px 12px;
    text-align: center;
    overflow: hidden;
}

.partner-img {
    width: 200px;
    height: 200px;
    border-radius: 50%;
    object-fit: cover;
    object-position: top center;
    border: 4px solid #ffffff;
    box-shadow: 0 10px 25px rgba(7, 25, 51, 0.12);
    outline: 2px solid rgba(217, 119, 6, 0.4);
    transition: var(--transition);
}

.partner-card:hover .partner-img {
    transform: scale(1.05);
    outline-color: var(--gold-accent);
    box-shadow: 0 14px 30px rgba(7, 25, 51, 0.18);
}

.partner-content {
    padding: 28px 24px;
}

.partner-name {
    font-size: 1.4rem;
    font-weight: 800;
    color: var(--primary-navy);
    margin-bottom: 4px;
}

.partner-qual {
    font-size: 0.85rem;
    color: var(--gold-dark);
    font-weight: 700;
    margin-bottom: 8px;
    text-transform: uppercase;
}

.partner-role {
    font-size: 0.95rem;
    font-weight: 600;
    color: var(--accent-blue);
    margin-bottom: 14px;
}

.partner-bio {
    font-size: 0.9rem;
    color: var(--text-muted);
    line-height: 1.6;
}

/* ==========================================================================
   BLOG & UPDATES CARDS
   ========================================================================== */
.blog-card {
    background: #ffffff;
    border-radius: var(--radius-md);
    overflow: hidden;
    box-shadow: var(--shadow-sm);
    border: 1px solid var(--border-color);
    transition: var(--transition);
    display: flex;
    flex-direction: column;
    height: 100%;
}

.blog-card:hover {
    transform: translateY(-5px);
    box-shadow: var(--shadow-xl);
}

.blog-thumb-wrap {
    height: 200px;
    overflow: hidden;
    position: relative;
    background: #0f172a;
}

.blog-thumb {
    width: 100%;
    height: 100%;
    object-fit: cover;
    transition: transform 0.5s ease;
}

.blog-card:hover .blog-thumb {
    transform: scale(1.08);
}

.blog-badge {
    position: absolute;
    top: 14px;
    left: 14px;
    background: rgba(7, 25, 51, 0.85);
    backdrop-filter: blur(8px);
    color: #fbbf24;
    padding: 4px 12px;
    border-radius: 20px;
    font-size: 0.75rem;
    font-weight: 700;
    border: 1px solid rgba(251, 191, 36, 0.3);
}

.blog-body {
    padding: 24px;
    display: flex;
    flex-direction: column;
    flex-grow: 1;
}

.blog-meta {
    font-size: 0.8rem;
    color: var(--text-muted);
    margin-bottom: 10px;
    display: flex;
    align-items: center;
    gap: 14px;
}

.blog-title {
    font-size: 1.2rem;
    font-weight: 700;
    line-height: 1.35;
    margin-bottom: 12px;
}

.blog-title a {
    color: var(--primary-navy);
}

.blog-title a:hover {
    color: var(--accent-blue);
}

.blog-summary {
    color: var(--text-muted);
    font-size: 0.9rem;
    margin-bottom: 16px;
    flex-grow: 1;
}

/* ==========================================================================
   UPDATE / NEWS ITEMS
   ========================================================================== */
.update-item-card {
    background: #ffffff;
    border-radius: var(--radius-md);
    padding: 24px;
    border: 1px solid var(--border-color);
    box-shadow: var(--shadow-sm);
    transition: var(--transition);
    margin-bottom: 18px;
}

.update-item-card:hover {
    border-color: var(--accent-blue);
    box-shadow: var(--shadow-md);
    transform: translateX(4px);
}

.update-badge {
    font-size: 0.75rem;
    font-weight: 700;
    padding: 4px 10px;
    border-radius: 6px;
    text-transform: uppercase;
}

.badge-gst { background: #dbeafe; color: #1e40af; }
.badge-it { background: #dcfce7; color: #166534; }
.badge-mca { background: #fef3c7; color: #92400e; }
.badge-due { background: #fee2e2; color: #991b1b; }

.video-container {
    position: relative;
    padding-bottom: 56.25%;
    height: 0;
    overflow: hidden;
    border-radius: 12px;
    margin-top: 14px;
}

.video-container iframe {
    position: absolute;
    top: 0;
    left: 0;
    width: 100%;
    height: 100%;
}

/* ==========================================================================
   CALCULATOR UI
   ========================================================================== */
.calc-nav-tabs {
    display: flex;
    flex-wrap: wrap;
    gap: 8px;
    border-bottom: 2px solid var(--border-color);
    margin-bottom: 30px;
}

.calc-nav-btn {
    background: transparent;
    border: none;
    padding: 12px 20px;
    font-weight: 700;
    font-size: 0.92rem;
    color: var(--text-muted);
    border-bottom: 3px solid transparent;
    cursor: pointer;
    transition: var(--transition);
    border-radius: 8px 8px 0 0;
}

.calc-nav-btn:hover {
    color: var(--accent-blue);
    background: #eff6ff;
}

.calc-nav-btn.active {
    color: var(--accent-blue);
    border-bottom-color: var(--accent-blue);
    background: #eff6ff;
}

.calc-card {
    background: #ffffff;
    border-radius: var(--radius-lg);
    box-shadow: var(--shadow-lg);
    border: 1px solid var(--border-color);
    padding: 36px 30px;
}

.calc-result-box {
    background: linear-gradient(135deg, var(--primary-navy), #1e3a8a);
    color: #ffffff;
    border-radius: var(--radius-md);
    padding: 28px 24px;
    box-shadow: var(--shadow-md);
}

.calc-result-value {
    font-size: 2rem;
    font-weight: 800;
    color: #fbbf24;
    font-family: 'Outfit', sans-serif;
}

/* ==========================================================================
   FOOTER & DISCLAIMER
   ========================================================================== */
.main-footer {
    background: var(--primary-navy);
    color: #94a3b8;
    padding: 70px 0 20px;
    border-top: 1px solid rgba(255,255,255,0.08);
}

.footer-brand-title {
    font-size: 1.4rem;
    color: #ffffff;
    font-weight: 800;
    margin-bottom: 14px;
}

.footer-desc {
    font-size: 0.9rem;
    line-height: 1.6;
    margin-bottom: 24px;
}

.footer-heading {
    font-size: 1.1rem;
    font-weight: 700;
    color: #ffffff;
    margin-bottom: 20px;
    position: relative;
    padding-bottom: 8px;
}

.footer-heading::after {
    content: '';
    position: absolute;
    bottom: 0;
    left: 0;
    width: 32px;
    height: 2px;
    background: var(--gold-accent);
}

.footer-links {
    list-style: none;
    padding: 0;
}

.footer-links li {
    margin-bottom: 10px;
}

.footer-links a {
    color: #cbd5e1;
    font-size: 0.9rem;
    transition: var(--transition);
}

.footer-links a:hover {
    color: var(--gold-accent);
    padding-left: 5px;
}

.footer-bottom {
    margin-top: 50px;
    padding-top: 24px;
    border-top: 1px solid rgba(255,255,255,0.08);
    font-size: 0.82rem;
}

/* Floating Action Button */
.floating-whatsapp {
    position: fixed;
    bottom: 24px;
    right: 24px;
    width: 54px;
    height: 54px;
    background: #25d366;
    color: #ffffff;
    border-radius: 50%;
    display: flex;
    align-items: center;
    justify-content: center;
    font-size: 1.7rem;
    box-shadow: 0 6px 20px rgba(37, 211, 102, 0.4);
    z-index: 999;
    transition: var(--transition);
}

.floating-whatsapp:hover {
    transform: scale(1.1);
    color: #ffffff;
}

/* Regulatory Disclaimer Modal */
.disclaimer-modal .modal-content {
    border-radius: var(--radius-lg);
    border: none;
    box-shadow: var(--shadow-xl);
}

.disclaimer-header {
    background: var(--primary-navy);
    color: #ffffff;
    padding: 20px 24px;
    border-top-left-radius: var(--radius-lg);
    border-top-right-radius: var(--radius-lg);
}

.disclaimer-body {
    padding: 24px;
    font-size: 0.9rem;
    color: var(--text-dark);
    line-height: 1.6;
    max-height: 380px;
    overflow-y: auto;
}