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{"@type":"CollectionPage","name":"Industries | Muhammad Abbas & Co.",
"description":"Ten industries where Muhammad Abbas & Co. has direct client experience — construction and CPEC, telecommunications, technology, energy, development sector, healthcare, education, trading, financial services and public sector.",
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  <div class="hero-bg"></div>
  <div class="wrap hero-inner">
    <p class="eyebrow">Industries</p>
    <h1>Ten industries we have actually worked in, not a list we would accept work from.</h1>
    <div class="hero-rule"></div>
    <p class="sub">Construction and CPEC, telecommunications, technology, energy, development sector, healthcare, education, trading, financial services and public sector — sector experience across more than sixty direct client engagements.</p>
    <p class="body">Sector familiarity is not a marketing line here. It means the learning curve is already behind us when we arrive — what a CPEC project audit requires, how donor reporting differs from statutory reporting, which provincial authority governs a particular service revenue, where a control gap in a given system will actually surface.</p>
    <div class="hero-btns">
      <a class="btn btn-primary" href="/contact/book-consultation">Talk to a Partner</a>
      <a class="btn btn-ghost" href="#sectors">See the ten sectors →</a>
    </div>
  </div>
</section>

<section id="sectors" class="hasghost" style="padding-top:var(--s7)">
  <span class="ghost" aria-hidden="true">I</span>
  <div class="wrap">
    <article class="stmt rv" style="margin-bottom:var(--s4)">
      <div class="stmt-mark"><span class="stmt-num">I</span><span class="stmt-kicker">The ten sectors</span></div>
      <h2>What we actually do in each</h2>
      <p class="stmt-lede">Each has its own page setting out the situations that come up, what we handle, and how it connects to our service lines.</p>
    </article>
      <div class="svcrow rv">
        <div class="n">01</div>
        <div><h3><a href="/industries/construction-cpec">Construction &amp; CPEC</a></h3><p>Foreign branch registration and SECP/BOI compliance, project audits, contractor affairs, joint venture accounting and taxation for international contractors operating in Pakistan.</p><a class="go" href="/industries/construction-cpec">Explore Construction &amp; CPEC →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Chinese state-owned construction groups</li><li>A construction joint venture</li><li>Engineering and infrastructure contractors</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">02</div>
        <div><h3><a href="/industries/telecommunications">Telecommunications</a></h3><p>Statutory audit, provident fund audit, taxation and regulatory compliance for fibre, satellite and communications infrastructure operators.</p><a class="go" href="/industries/telecommunications">Explore Telecommunications →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Fibre and broadband operators</li><li>Satellite communications providers</li><li>Telecom provident funds</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">03</div>
        <div><h3><a href="/industries/technology">Technology</a></h3><p>Audit, corporate structuring, outsourced finance and investor-readiness work for software houses, product companies and IT services businesses.</p><a class="go" href="/industries/technology">Explore Technology →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Software and product companies</li><li>IT services firms</li><li>Technology provident funds</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">04</div>
        <div><h3><a href="/industries/energy-petroleum">Energy &amp; Petroleum</a></h3><p>Assurance, taxation and advisory for petroleum distribution, solar generation and biomass energy operators.</p><a class="go" href="/industries/energy-petroleum">Explore Energy &amp; Petroleum →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Petroleum companies</li><li>Solar and biomass generation businesses</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">05</div>
        <div><h3><a href="/industries/development-ngos">Development Sector &amp; NGOs</a></h3><p>Donor-compliant project audits, grant assurance, statutory audit and taxation for trusts, foundations, endowment funds and donor-funded programmes.</p><a class="go" href="/industries/development-ngos">Explore Development Sector &amp; NGOs →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Welfare trusts and foundations</li><li>A national education endowment fund</li><li>Child rights and social welfare programmes</li><li>Incubation and startup support bodies</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">06</div>
        <div><h3><a href="/industries/healthcare-pharma">Healthcare &amp; Pharmaceuticals</a></h3><p>Statutory audit, regulatory compliance and accounting for pharmaceutical manufacturers, health technology providers and specialist care units.</p><a class="go" href="/industries/healthcare-pharma">Explore Healthcare &amp; Pharmaceuticals →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Pharmaceutical manufacturers</li><li>Healthcare technology companies</li><li>Specialist care providers</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">07</div>
        <div><h3><a href="/industries/education">Education</a></h3><p>Audit, advisory and compliance for colleges, professional institutes and education endowment bodies.</p><a class="go" href="/industries/education">Explore Education →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Colleges of pharmacy</li><li>Groups of colleges</li><li>Education endowment funds</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">08</div>
        <div><h3><a href="/industries/trading-distribution">Trading &amp; Distribution</a></h3><p>Statutory audit, sales tax across federal and provincial authorities, inventory verification and corporate compliance for importers, distributors and traders.</p><a class="go" href="/industries/trading-distribution">Explore Trading &amp; Distribution →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Import and distribution businesses</li><li>Tooling and electronics distributors</li><li>General traders</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">09</div>
        <div><h3><a href="/industries/financial-services">Financial Services</a></h3><p>Provident fund audits, financial sector compliance engagements and advisory work.</p><a class="go" href="/industries/financial-services">Explore Financial Services →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>Corporate provident funds</li><li>Financial compliance engagements</li></ul></div>
      </div>
      <div class="svcrow rv">
        <div class="n">10</div>
        <div><h3><a href="/industries/public-sector-logistics">Public Sector &amp; Logistics</a></h3><p>Provident fund audits, government corporation engagements, public-private partnership and concession work.</p><a class="go" href="/industries/public-sector-logistics">Explore Public Sector &amp; Logistics →</a></div>
        <div class="inc"><b>Representative work</b><ul><li>A national logistics organisation's provident fund</li><li>Freight and supply chain businesses</li><li>Public sector bodies</li></ul></div>
      </div>
  </div>
</section>

<section id="why" class="dark hasghost">
  <span class="ghost" aria-hidden="true">II</span>
  <div class="wrap">
    <article class="stmt rv" style="margin-bottom:var(--s5)">
      <div class="stmt-mark"><span class="stmt-num">II</span><span class="stmt-kicker">Why breadth matters</span></div>
      <h2 style="color:#fff">Why sector experience matters</h2>
      <p class="stmt-lede" style="color:#fff;border-left-color:var(--gold)">Not a badge. A practical head start on the day we arrive.</p>
    </article>
    <p class="body" style="color:var(--ink-invert-soft);max-width:70ch;font-size:17px;line-height:1.65">Breadth of sector experience matters for one practical reason: when we arrive at your business, the learning curve is already behind us. We know what a CPEC project audit requires, how donor reporting differs from statutory reporting, which provincial authority governs your service revenue, how to rebuild a chart of accounts for investor-grade reporting, when a corporate structure needs restructuring ahead of a deal, and where a control gap in your systems will actually surface.</p>
    <p class="closing rv" style="color:var(--ink-invert-soft)">The fuller picture — including anonymised engagement snapshots and where our team's own prior experience (not MAC's own client work) sits separately — is on our Clients &amp; Experience page.</p>
    <p class="stmt-foot rv" style="border:0;padding:0;margin-top:var(--s3)"><a href="/why-mac/clients-experience" style="color:var(--gold)">Clients &amp; Experience →</a></p>
  </div>
</section>

<section class="dark" id="contact">
  <div class="wrap"><div class="close-cta rv">
    <p class="eyebrow" style="justify-content:center">Let's work together</p>
    <h2>Does your sector look familiar?</h2>
    <p class="lede" style="margin:0 auto">If we have worked in your industry, the first conversation starts further along. If we have not, we will tell you that too.</p>
    <div class="btns"><a class="btn btn-primary" href="/contact/book-consultation">Talk to a Partner</a>
      <a class="btn btn-ghost" href="/services">Explore our services →</a></div>
  </div></div>
</section>5:T7b05,
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.rcard p{font-size:15px;color:var(--ink-soft);margin:0}

/* Credentials */
.creds{display:grid;grid-template-columns:repeat(4,1fr);gap:var(--s3)}
@media(max-width:900px){.creds{grid-template-columns:repeat(2,1fr)}}
@media(max-width:560px){.creds{grid-template-columns:1fr}}
.cred{border:1px solid var(--n-100);border-radius:var(--r);padding:var(--s4);text-align:center;
  transition:all var(--dur) var(--ease)}
.cred:hover{transform:translateY(-4px);box-shadow:0 14px 30px rgba(10,37,64,.09)}
.cred .seal{width:52px;height:52px;border-radius:50%;border:2px solid var(--green);
  display:grid;place-items:center;margin:0 auto var(--s3);font-size:10.5px;font-weight:700;
  color:var(--green)}
.cred h3{font-size:16px;margin-bottom:8px}
.cred p{font-size:14px;color:var(--ink-soft);margin:0}

/* Team */
.team{display:grid;grid-template-columns:repeat(4,1fr);gap:var(--s3)}
@media(max-width:1000px){.team{grid-template-columns:repeat(2,1fr)}}
@media(max-width:560px){.team{grid-template-columns:1fr}}
.avatar{width:100%;aspect-ratio:4/5;border-radius:var(--r);display:grid;place-items:center;
  font-family:var(--display);font-size:40px;color:#fff;margin-bottom:var(--s2);
  position:relative;overflow:hidden;transition:transform var(--dur) var(--ease)}
.person:hover .avatar{transform:translateY(-5px)}
.avatar::after{content:"HEADSHOT";position:absolute;bottom:10px;left:0;right:0;text-align:center;
  font-family:var(--body);font-size:8.5px;letter-spacing:.2em;color:rgba(255,255,255,.45)}
.a1{background:linear-gradient(150deg,var(--blue),#0D3C73)}
.a2{background:linear-gradient(150deg,var(--green),#337346)}
.a3{background:linear-gradient(150deg,#1B4E86,var(--blue-deep))}
.a4{background:linear-gradient(150deg,#A88420,var(--gold))}
.person h3{font-size:17px;margin-bottom:2px}
.person .role{font-size:13px;color:var(--gold);font-weight:600;margin-bottom:8px}
.person p{font-size:14px;color:var(--ink-soft);margin:0;line-height:1.55}

/* Closing */
.close-cta{text-align:center;max-width:620px;margin:0 auto}
.close-cta .btns{display:flex;gap:var(--s2);justify-content:center;flex-wrap:wrap;margin-top:var(--s4)}

/* Footer */
footer{background:var(--blue-darker);color:var(--ink-invert-soft);padding:var(--s7) 0 var(--s4)}
.fgrid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr 1fr;gap:var(--s5) var(--s4)}
@media(max-width:1000px){.fgrid{grid-template-columns:1fr 1fr}}
@media(max-width:600px){.fgrid{grid-template-columns:1fr}}
.fgrid h4{font-size:11.5px;font-weight:700;letter-spacing:.15em;text-transform:uppercase;
  color:#fff;margin:0 0 var(--s3)}
.fgrid ul{list-style:none;margin:0;padding:0;font-size:14px;line-height:2}
.fgrid a{text-decoration:none;transition:color var(--dur)}
.fgrid a:hover{color:var(--gold)}
.fbrand p{font-size:14px;line-height:1.65;margin:var(--s3) 0}
.fcreds{display:flex;flex-wrap:wrap;gap:var(--s2) var(--s3);border-top:1px solid rgba(255,255,255,.1);
  border-bottom:1px solid rgba(255,255,255,.1);margin:var(--s6) 0 var(--s3);padding:var(--s3) 0;
  font-size:11.5px;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:#D8E2ED}
.fbot{display:flex;flex-wrap:wrap;justify-content:space-between;gap:var(--s2);font-size:13px}
.fbot ul{display:flex;flex-wrap:wrap;gap:var(--s3);list-style:none;margin:0;padding:0}

/* Notes + reveal */
.note{background:#FFF9E8;border:1px solid #E8D9A0;border-left:3px solid var(--gold);
  border-radius:4px;padding:14px 18px;font-size:13.5px;color:#6B5410;margin:var(--s4) 0;line-height:1.6}
.protobar{background:var(--ink);color:#fff;font-size:13px;padding:11px 20px;text-align:center}
.protobar b{color:var(--gold)}
.rv{opacity:0;transform:translateY(24px);transition:opacity .7s var(--ease),transform .7s var(--ease)}
.rv.in{opacity:1;transform:none}
@media(prefers-reduced-motion:reduce){*{animation:none!important;transition-duration:.01ms!important}
  .rv{opacity:1;transform:none}.arc{stroke-dashoffset:0!important}}


/* ===== MAC logo lockup — the only addition to the original scheme ===== */
.logo-mark{
  width:46px;height:46px;flex:none;object-fit:contain;
  border:0!important;border-radius:0!important;background:none!important;
  padding:0;display:block;
}
.logo{gap:14px}
@media(max-width:520px){.logo-mark{width:38px;height:38px}}

.vmpointer{display:grid;grid-template-columns:1fr auto;gap:var(--s5);align-items:center;
  border:1px solid var(--n-100);border-left:3px solid var(--gold);border-radius:var(--r);
  padding:var(--s5);background:var(--n-25)}
@media(max-width:820px){.vmpointer{grid-template-columns:1fr}}
.vmpointer h2{margin-bottom:var(--s2)}

.xrefline a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px;
  align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)}
.xrefline a:hover{gap:12px;color:var(--gold)}



/* ============ VMV v3 — editorial, formal icon system, semantic headings ============ */
.ghost{position:absolute;font-family:var(--display);font-weight:400;line-height:1;
  font-size:clamp(180px,26vw,340px);color:var(--ink);opacity:.028;pointer-events:none;
  right:-.06em;top:-.16em;letter-spacing:-.04em;user-select:none}
.dark .ghost{color:#fff;opacity:.045}
.hasghost{position:relative;overflow:hidden}

/* progress rail */
.rail{position:fixed;left:26px;top:50%;transform:translateY(-50%);z-index:60;
  display:flex;flex-direction:column;gap:16px}
@media(max-width:1400px){.rail{display:none}}
.rail a{display:flex;align-items:center;gap:10px;text-decoration:none;font-size:10px;
  font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--n-400);
  transition:color var(--dur)}
.rail i{width:16px;height:1px;background:var(--n-200);font-style:normal;display:block;
  transition:width var(--dur) var(--ease),background var(--dur)}
.rail a:hover,.rail a.on{color:var(--ink)}
.rail a:hover i,.rail a.on i{width:34px;background:var(--gold)}

/* index strip */
.index{border-top:1px solid var(--n-200);border-bottom:1px solid var(--n-200);
  padding:var(--s3) 0;display:flex;flex-wrap:wrap;gap:var(--s2) var(--s6)}
.index a{text-decoration:none;font-size:11.5px;font-weight:600;letter-spacing:.18em;
  text-transform:uppercase;color:var(--n-600);display:inline-flex;gap:10px;align-items:baseline;
  transition:color var(--dur)}
.index a em{font-family:var(--display);font-style:normal;font-size:14px;color:var(--gold)}
.index a:hover{color:var(--ink)}

/* statement blocks */
.stmt{position:relative;z-index:1}
.stmt-mark{display:flex;align-items:baseline;gap:var(--s3);margin-bottom:var(--s2)}
.stmt-num{font-family:var(--display);font-size:15px;letter-spacing:.2em;color:var(--gold)}
.stmt-kicker{font-size:11.5px;font-weight:600;letter-spacing:.2em;text-transform:uppercase;
  color:var(--n-600)}
.dark .stmt-kicker{color:#93A6BC}
.stmt h2{font-family:var(--display);font-weight:500;font-size:clamp(30px,3.2vw,42px);
  letter-spacing:-.02em;margin:0 0 var(--s4);padding-bottom:var(--s4);
  border-bottom:2px solid var(--ink)}
.dark .stmt h2{border-bottom-color:rgba(255,255,255,.28)}
.stmt-lede{font-family:var(--display);font-weight:400;font-size:clamp(22px,2.5vw,31px);
  line-height:1.34;letter-spacing:-.012em;color:var(--ink);max-width:26ch;margin:0 0 var(--s5);
  padding-left:var(--s4);border-left:2px solid var(--gold)}
.stmt-body{columns:2;column-gap:var(--s7);max-width:980px}
@media(max-width:860px){.stmt-body{columns:1}}
.stmt-body p{color:var(--ink-soft);font-size:16.5px;margin:0 0 var(--s2);break-inside:avoid}
.stmt-foot{margin-top:var(--s4);padding-top:var(--s3);border-top:1px solid var(--n-100);font-size:14.5px}
.stmt-foot a{color:var(--blue);font-weight:600;text-decoration:none;display:inline-flex;gap:7px;
  align-items:center;transition:gap var(--dur) var(--ease),color var(--dur)}
.stmt-foot a:hover{gap:12px;color:var(--gold)}

/* service scope band — the formal icon system */
.scope{margin:var(--s6) 0 0;border-top:1px solid var(--n-200);padding-top:var(--s4)}
.scope-label{font-size:11px;font-weight:700;letter-spacing:.2em;text-transform:uppercase;
  color:var(--n-600);margin-bottom:var(--s4)}
.scopegrid{display:grid;grid-template-columns:repeat(8,1fr);gap:var(--s2)}
@media(max-width:1100px){.scopegrid{grid-template-columns:repeat(4,1fr);gap:var(--s3) var(--s2)}}
@media(max-width:640px){.scopegrid{grid-template-columns:repeat(2,1fr)}}
.scopeitem{text-align:left;padding-top:var(--s2);border-top:1px solid var(--n-100);
  transition:border-color var(--dur)}
.scopeitem:hover{border-top-color:var(--gold)}
.scopeitem svg{width:26px;height:26px;stroke:var(--blue);fill:none;stroke-width:1.25;
  stroke-linecap:square;stroke-linejoin:miter;margin-bottom:12px;transition:stroke var(--dur)}
.scopeitem:hover svg{stroke:var(--gold)}
.scopeitem span{display:block;font-size:11.5px;font-weight:600;letter-spacing:.11em;
  text-transform:uppercase;color:var(--ink);line-height:1.4}
.scopeitem em{display:block;font-style:normal;font-size:12.5px;color:var(--n-600);
  margin-top:4px;letter-spacing:0;text-transform:none;font-weight:400}

/* belief */
.belief{max-width:920px;margin:0 auto;text-align:center;position:relative;z-index:1}
.belief-kicker{font-size:11.5px;font-weight:600;letter-spacing:.22em;text-transform:uppercase;
  color:#93A6BC;margin-bottom:var(--s4)}
.belief h2{font-family:var(--display);font-weight:400;font-size:clamp(34px,5.6vw,66px);
  line-height:1.1;letter-spacing:-.025em;color:#fff;margin:0 0 var(--s4);border:0;padding:0}
.beliefrule{width:0;height:1px;background:var(--gold);margin:0 auto var(--s5);
  transition:width 1s var(--ease)}
.belief.in .beliefrule{width:200px}
.belief-body{columns:2;column-gap:var(--s7);text-align:left;max-width:880px;margin:0 auto}
@media(max-width:820px){.belief-body{columns:1}}
.belief-body p{color:var(--ink-invert-soft);margin:0 0 var(--s2);font-size:16px;break-inside:avoid}

/* values */
.vhead{display:grid;grid-template-columns:1fr 340px;gap:var(--s5);align-items:end;
  padding-bottom:var(--s4);border-bottom:2px solid var(--ink);margin-bottom:var(--s2)}
@media(max-width:900px){.vhead{grid-template-columns:1fr}}
.vhead h2{font-family:var(--display);font-weight:500;font-size:clamp(28px,3vw,40px);
  margin:0;border:0;padding:0}
.vrow{display:grid;grid-template-columns:96px 1fr 320px;gap:var(--s5);
  padding:var(--s5) 0;border-bottom:1px solid var(--n-100);align-items:start;
  transition:background var(--dur)}
.vrow:hover{background:var(--n-25)}
@media(max-width:1000px){.vrow{grid-template-columns:70px 1fr;gap:var(--s3) var(--s4)}
  .vrow .cost{grid-column:2}}
@media(max-width:600px){.vrow{grid-template-columns:1fr;gap:var(--s2)}.vrow .cost{grid-column:1}}
.vnum{font-family:var(--display);font-size:38px;color:var(--n-200);line-height:1;
  letter-spacing:-.03em;transition:color var(--dur)}
.vrow:hover .vnum{color:var(--gold)}
.vrow h3{font-family:var(--display);font-weight:500;font-size:27px;letter-spacing:-.015em;
  margin:0 0 12px;color:var(--ink)}
.vtext{color:var(--ink-soft);font-size:16.5px;margin:0;max-width:56ch}
.cost{border-top:1px solid var(--ink);padding-top:14px}
.cost b{display:block;font-size:10.5px;font-weight:700;letter-spacing:.2em;text-transform:uppercase;
  color:var(--gold);margin-bottom:8px}
.cost p{font-size:15px;color:var(--ink);margin:0;line-height:1.6}

/* check grid */
.xgrid{display:grid;grid-template-columns:1fr 1fr;gap:0;border-top:1px solid var(--n-200)}
@media(max-width:820px){.xgrid{grid-template-columns:1fr}}
.xcard{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid var(--n-100);
  text-decoration:none;display:block;transition:background var(--dur)}
.xcard:nth-child(odd){border-right:1px solid var(--n-100);padding-right:var(--s6)}
@media(max-width:820px){.xcard:nth-child(odd){border-right:0;padding-right:0}.xcard{padding-left:0}}
.xcard:hover{background:var(--n-25)}
.xcard .xnum{font-family:var(--display);font-size:13px;color:var(--gold);letter-spacing:.18em;
  display:block;margin-bottom:12px}
.xcard h3{font-family:var(--display);font-weight:500;font-size:21px;margin-bottom:10px;color:var(--ink)}
.xcard p{font-size:15px;color:var(--ink-soft);margin:0 0 14px;max-width:48ch}
.xcard .go{font-size:11.5px;font-weight:600;letter-spacing:.14em;text-transform:uppercase;
  color:var(--blue);display:inline-flex;gap:8px;align-items:center;
  transition:gap var(--dur) var(--ease),color var(--dur)}
.xcard:hover .go{gap:14px;color:var(--gold)}


/* ---- Services overview ---- */
.situations{display:grid;grid-template-columns:repeat(2,1fr);gap:1px;background:var(--n-100);
  border:1px solid var(--n-100)}
@media(max-width:900px){.situations{grid-template-columns:1fr}}
.sit{background:var(--n-0);padding:var(--s4);display:grid;grid-template-columns:1fr auto;
  gap:var(--s3);align-items:center;text-decoration:none;transition:background var(--dur)}
.sit:hover{background:var(--n-25)}
.sit q{font-style:normal;font-family:var(--display);font-size:19px;color:var(--ink);
  line-height:1.35;quotes:'"' '"'}
.sit .to{font-size:11px;font-weight:700;letter-spacing:.13em;text-transform:uppercase;
  color:var(--blue);white-space:nowrap;display:inline-flex;gap:8px;align-items:center;
  transition:gap var(--dur) var(--ease),color var(--dur)}
.sit:hover .to{gap:13px;color:var(--gold)}
@media(max-width:520px){.sit{grid-template-columns:1fr}}

.svcrow{display:grid;grid-template-columns:64px 1fr 320px;gap:var(--s5);padding:var(--s5) 0;
  border-bottom:1px solid var(--n-100);align-items:start;transition:background var(--dur)}
.svcrow:hover{background:var(--n-25)}
@media(max-width:1050px){.svcrow{grid-template-columns:56px 1fr}.svcrow .inc{grid-column:2}}
@media(max-width:620px){.svcrow{grid-template-columns:1fr;gap:var(--s2)}.svcrow .inc{grid-column:1}}
.svcrow .n{font-family:var(--display);font-size:30px;color:var(--n-200);line-height:1;
  transition:color var(--dur)}
.svcrow:hover .n{color:var(--gold)}
.svcrow h3{font-family:var(--display);font-weight:500;font-size:25px;margin:0 0 10px}
.svcrow h3 a{text-decoration:none;color:var(--ink);transition:color var(--dur)}
.svcrow:hover h3 a{color:var(--blue)}
.svcrow p{color:var(--ink-soft);font-size:16px;margin:0 0 var(--s2);max-width:58ch}
.svcrow .go{font-size:11.5px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;
  color:var(--blue);text-decoration:none;display:inline-flex;gap:8px;align-items:center;
  transition:gap var(--dur) var(--ease),color var(--dur)}
.svcrow:hover .go{gap:13px;color:var(--gold)}
.inc{border-top:1px solid var(--ink);padding-top:12px}
.inc b{display:block;font-size:10px;font-weight:700;letter-spacing:.2em;text-transform:uppercase;
  color:var(--n-600);margin-bottom:8px}
.inc ul{margin:0;padding:0;list-style:none;font-size:14px;color:var(--ink-soft);line-height:1.85}
.inc li{padding-left:14px;position:relative}
.inc li::before{content:"";position:absolute;left:0;top:12px;width:6px;height:1px;background:var(--gold)}

.combine{display:grid;grid-template-columns:1fr 1fr;gap:0;border-top:1px solid rgba(255,255,255,.2)}
@media(max-width:860px){.combine{grid-template-columns:1fr}}
.comb{padding:var(--s5) var(--s5) var(--s5) 0;border-bottom:1px solid rgba(255,255,255,.1)}
.comb:nth-child(odd){border-right:1px solid rgba(255,255,255,.1);padding-right:var(--s6)}
@media(max-width:860px){.comb:nth-child(odd){border-right:0;padding-right:0}}
.comb .cs{font-size:10.5px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;
  color:var(--gold);display:block;margin-bottom:12px}
.comb h3{color:#fff;font-family:var(--display);font-weight:500;font-size:21px;margin:0 0 10px}
.comb p{color:#C3D2E2;font-size:15.5px;margin:0;max-width:52ch}

.markets{width:100%;border-collapse:collapse;font-size:15px}
.markets th{text-align:left;font-size:10px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;
  color:var(--n-600);padding:0 18px 14px 0;border-bottom:2px solid var(--ink)}
.markets td{padding:15px 18px 15px 0;border-bottom:1px solid var(--n-100);color:var(--ink-soft)}
.markets td:first-child{color:var(--ink);font-weight:600}
.markets .y{color:var(--gold);font-weight:700}
.markets .n{color:var(--n-200)}
.markets tr:hover td{background:var(--n-25)}
@media(max-width:760px){.markets{font-size:13.5px}.markets th,.markets td{padding-right:10px}}
.closing{margin-top:var(--s5);padding-left:var(--s4);border-left:2px solid var(--gold);
  font-size:18px;color:var(--ink);max-width:66ch}

/* Utility strip */
.utility{background:#061829;border-bottom:1px solid rgba(255,255,255,.08)}
.utility-in{display:flex;align-items:center;justify-content:space-between;gap:var(--s3);
  height:38px;font-size:11.5px;letter-spacing:.1em;text-transform:uppercase;color:#93A6BC;
  font-weight:500;white-space:nowrap;overflow:hidden}
.utility i{color:var(--gold);font-style:normal;margin:0 3px}
.util-services{color:#C6D3E1}
.util-geo{color:#93A6BC}
.util-contact{display:flex;gap:var(--s3)}
.utility a{text-decoration:none;transition:color var(--dur)}
.utility a:hover{color:var(--gold)}
@media(max-width:1180px){.util-geo{display:none}}
@media(max-width:900px){.utility{display:none}}

/* Mega menu (desktop dropdown) */
.nav-item{position:relative}
.nav-item>a{display:inline-flex;align-items:center;gap:5px}
.nav-caret{width:9px;height:6px;fill:none;stroke:currentColor;stroke-width:1.6;
  stroke-linecap:round;stroke-linejoin:round;opacity:.6;transition:transform var(--dur) var(--ease)}
.nav-item:hover .nav-caret,.nav-item:focus-within .nav-caret{transform:rotate(180deg)}
.mega{
  position:absolute;top:100%;left:50%;transform:translate(-50%,6px);width:280px;
  background:var(--n-0);border-radius:var(--r);box-shadow:0 22px 50px rgba(6,20,35,.28);
  border-top:3px solid var(--gold);padding:14px;
  opacity:0;visibility:hidden;pointer-events:none;
  transition:opacity .2s var(--ease),transform .2s var(--ease),visibility .2s;
  z-index:150
}
.mega-wide{width:560px}
.nav-item:hover .mega,.nav-item:focus-within .mega{
  opacity:1;visibility:visible;pointer-events:auto;transform:translate(-50%,0)
}
.mega-col{display:flex;flex-direction:column}
.mega-grid{display:grid;grid-template-columns:1fr 1fr;gap:2px 10px}
.mega a{
  display:block;padding:9px 10px;border-radius:5px;font-size:14px;font-weight:500;
  color:var(--ink);text-decoration:none;transition:background var(--dur),color var(--dur)
}
.mega a:hover{background:var(--n-25);color:var(--blue)}
.mega-foot{border-top:1px solid var(--n-100);margin-top:8px;padding-top:10px}
.mega-foot .link-arrow{font-size:13.5px}
@media(max-width:1300px){.mega-wide{width:460px}.mega-grid{grid-template-columns:1fr}}

/* Mobile nav drawer */
.mobile-menu{
  display:none;position:absolute;top:100%;left:0;right:0;z-index:99;
  background:var(--blue-deep);border-top:1px solid rgba(255,255,255,.09);
  max-height:calc(100vh - 76px);overflow-y:auto;
  box-shadow:0 20px 40px rgba(0,0,0,.3)
}
.mobile-menu.open{display:block}
.mobile-menu .wrap{padding:var(--s4) var(--s3) var(--s5)}
.mobile-menu ul{list-style:none;margin:0;padding:0}
.mobile-menu li{border-bottom:1px solid rgba(255,255,255,.08)}
.mobile-menu a.btn{margin-top:var(--s4);width:100%;justify-content:center}
.mobile-menu ul a{
  display:block;padding:16px 2px;color:#fff;text-decoration:none;
  font-size:17px;font-weight:500;transition:color var(--dur)
}
.mobile-menu ul a:hover{color:var(--gold)}
.mnav-row{display:flex;align-items:center;justify-content:space-between}
.mnav-row a{flex:1}
.mnav-toggle{
  background:none;border:0;color:var(--n-400);padding:14px 4px 14px 14px;
  cursor:pointer;display:flex;align-items:center;flex:none
}
.mnav-toggle .nav-caret{width:11px;height:7px;transition:transform .25s var(--ease)}
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