.etm-hra-calc {
  --navy: #0a1628;
  --navy-soft: #1a2942;
  --gold: #c9a84c;
  --gold-soft: #e8d590;
  --cream: #fafaf7;
  --ink: #1a1a1a;
  --ink-soft: #4a4a4a;
  --line: #e4e1d6;
  --line-strong: #c9c4b3;
  --green: #0f6e56;
  --green-bg: #e1f5ee;
  --amber: #854f0b;
  --amber-bg: #faeeda;
  --red: #a32d2d;
  --red-bg: #fcebeb;
  --blue: #185fa5;
  --blue-bg: #e6f1fb;

  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", system-ui, sans-serif;
  color: var(--ink);
  max-width: 720px;
  margin: 24px auto;
  padding: 0;
  background: var(--cream);
  border: 1px solid var(--line-strong);
  border-radius: 12px;
  overflow: hidden;
  box-sizing: border-box;
}
.etm-hra-calc *, .etm-hra-calc *::before, .etm-hra-calc *::after { box-sizing: border-box; }
.etm-hra-calc .etm-header {
  background: var(--navy);
  color: var(--gold);
  padding: 20px 28px 18px;
  border-bottom: 2px solid var(--gold);
}
.etm-hra-calc .etm-header h2 {
  margin: 0;
  font-family: Georgia, "Times New Roman", serif;
  font-size: 22px;
  font-weight: 500;
  letter-spacing: 0.2px;
  color: var(--gold);
}
.etm-hra-calc .etm-header p {
  margin: 4px 0 0;
  font-size: 13px;
  color: var(--gold-soft);
  opacity: 0.85;
}
.etm-hra-calc .etm-form { padding: 24px 28px 8px; }
.etm-hra-calc .etm-row { margin-bottom: 18px; }
.etm-hra-calc .etm-row-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
@media (max-width: 540px) {
  .etm-hra-calc { margin: 12px auto; border-radius: 8px; }
  .etm-hra-calc .etm-header { padding: 16px 18px; }
  .etm-hra-calc .etm-header h2 { font-size: 19px; }
  .etm-hra-calc .etm-form { padding: 18px 18px 4px; }
  .etm-hra-calc .etm-row-grid { grid-template-columns: 1fr; }
}
.etm-hra-calc label {
  display: block;
  font-size: 13px;
  font-weight: 600;
  color: var(--navy);
  margin-bottom: 6px;
  letter-spacing: 0.1px;
}
.etm-hra-calc .etm-hint {
  font-size: 12px;
  font-weight: 400;
  color: var(--ink-soft);
  margin-top: 4px;
}
.etm-hra-calc input[type="number"],
.etm-hra-calc select {
  width: 100%;
  padding: 10px 12px;
  font-size: 15px;
  font-family: inherit;
  color: var(--ink);
  background: #fff;
  border: 1px solid var(--line-strong);
  border-radius: 6px;
  outline: none;
  transition: border-color 0.15s, box-shadow 0.15s;
  -moz-appearance: textfield;
}
.etm-hra-calc input[type="number"]::-webkit-inner-spin-button,
.etm-hra-calc input[type="number"]::-webkit-outer-spin-button {
  -webkit-appearance: none; margin: 0;
}
.etm-hra-calc input[type="number"]:focus,
.etm-hra-calc select:focus {
  border-color: var(--navy);
  box-shadow: 0 0 0 3px rgba(10,22,40,0.08);
}
.etm-hra-calc .etm-input-wrap { position: relative; }
.etm-hra-calc .etm-input-wrap .etm-rupee {
  position: absolute;
  left: 12px;
  top: 50%;
  transform: translateY(-50%);
  color: var(--ink-soft);
  font-size: 15px;
  pointer-events: none;
}
.etm-hra-calc .etm-input-wrap input { padding-left: 26px; }
.etm-hra-calc .etm-checkbox-row {
  display: flex;
  align-items: flex-start;
  gap: 8px;
  margin-top: 8px;
  padding: 10px 12px;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 6px;
}
.etm-hra-calc .etm-checkbox-row input[type="checkbox"] {
  margin-top: 2px;
  flex-shrink: 0;
  accent-color: var(--navy);
  width: 16px;
  height: 16px;
  cursor: pointer;
}
.etm-hra-calc .etm-checkbox-row label {
  margin: 0;
  font-weight: 500;
  font-size: 13px;
  cursor: pointer;
}
.etm-hra-calc .etm-checkbox-row .etm-hint { margin-top: 2px; }
.etm-hra-calc .etm-actions {
  display: flex;
  gap: 10px;
  padding: 18px 28px 24px;
  flex-wrap: wrap;
}
@media (max-width: 540px) {
  .etm-hra-calc .etm-actions { padding: 14px 18px 18px; }
}
.etm-hra-calc button {
  font-family: inherit;
  font-size: 15px;
  font-weight: 600;
  padding: 12px 22px;
  border-radius: 6px;
  cursor: pointer;
  border: 1px solid transparent;
  letter-spacing: 0.2px;
  transition: background 0.15s, border-color 0.15s, color 0.15s;
}
.etm-hra-calc .etm-btn-primary {
  background: var(--navy);
  color: var(--gold);
  border-color: var(--navy);
  flex: 1 1 auto;
}
.etm-hra-calc .etm-btn-primary:hover { background: var(--navy-soft); }
.etm-hra-calc .etm-btn-secondary {
  background: transparent;
  color: var(--navy);
  border-color: var(--line-strong);
}
.etm-hra-calc .etm-btn-secondary:hover {
  border-color: var(--navy);
  background: #fff;
}
.etm-hra-calc .etm-results {
  display: none;
  padding: 0 28px 28px;
}
@media (max-width: 540px) {
  .etm-hra-calc .etm-results { padding: 0 18px 20px; }
}
.etm-hra-calc .etm-results.is-visible { display: block; }
.etm-hra-calc .etm-result-divider {
  height: 1px;
  background: var(--line);
  margin: 0 0 22px;
}
.etm-hra-calc .etm-headline {
  background: var(--navy);
  color: #fff;
  padding: 20px 22px;
  border-radius: 8px;
  margin-bottom: 18px;
}
.etm-hra-calc .etm-headline-label {
  font-size: 12px;
  text-transform: uppercase;
  letter-spacing: 1.2px;
  color: var(--gold);
  margin-bottom: 4px;
}
.etm-hra-calc .etm-headline-value {
  font-family: Georgia, "Times New Roman", serif;
  font-size: 28px;
  font-weight: 500;
  color: #fff;
  letter-spacing: -0.3px;
}
.etm-hra-calc .etm-headline-row {
  display: flex;
  gap: 28px;
  flex-wrap: wrap;
}
.etm-hra-calc .etm-headline-row > div { flex: 1 1 200px; }
.etm-hra-calc .etm-headline .etm-taxable { color: var(--gold-soft); }
.etm-hra-calc .etm-section-title {
  font-family: Georgia, "Times New Roman", serif;
  font-size: 16px;
  font-weight: 600;
  color: var(--navy);
  margin: 22px 0 10px;
  letter-spacing: 0.1px;
}
.etm-hra-calc .etm-legs {
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 8px;
  overflow: hidden;
}
.etm-hra-calc .etm-leg {
  display: flex;
  justify-content: space-between;
  align-items: flex-start;
  padding: 12px 16px;
  border-bottom: 1px solid var(--line);
  gap: 14px;
}
.etm-hra-calc .etm-leg:last-child { border-bottom: none; }
.etm-hra-calc .etm-leg-label { font-size: 13px; color: var(--ink); flex: 1; }
.etm-hra-calc .etm-leg-formula { font-size: 12px; color: var(--ink-soft); margin-top: 2px; }
.etm-hra-calc .etm-leg-value {
  font-family: Georgia, "Times New Roman", serif;
  font-size: 16px;
  font-weight: 500;
  color: var(--ink);
  white-space: nowrap;
}
.etm-hra-calc .etm-leg.is-binding {
  background: var(--green-bg);
  border-left: 3px solid var(--green);
  padding-left: 13px;
}
.etm-hra-calc .etm-leg.is-binding .etm-leg-label { font-weight: 600; color: #04342c; }
.etm-hra-calc .etm-leg.is-binding .etm-leg-value { color: #04342c; }
.etm-hra-calc .etm-binding-tag {
  display: inline-block;
  font-size: 10px;
  letter-spacing: 1px;
  text-transform: uppercase;
  background: var(--green);
  color: #fff;
  padding: 2px 8px;
  border-radius: 3px;
  margin-left: 8px;
  vertical-align: middle;
}
.etm-hra-calc .etm-compare {
  display: none;
  margin-top: 16px;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 8px;
  overflow: hidden;
}
.etm-hra-calc .etm-compare.is-visible { display: block; }
.etm-hra-calc .etm-compare-grid { display: grid; grid-template-columns: 1fr 1fr; }
.etm-hra-calc .etm-compare-cell {
  padding: 16px 18px;
  border-right: 1px solid var(--line);
}
.etm-hra-calc .etm-compare-cell:last-child { border-right: none; }
.etm-hra-calc .etm-compare-cell.is-current { background: var(--blue-bg); }
.etm-hra-calc .etm-compare-fy {
  font-size: 11px;
  letter-spacing: 1px;
  text-transform: uppercase;
  color: var(--ink-soft);
  margin-bottom: 4px;
}
.etm-hra-calc .etm-compare-cell.is-current .etm-compare-fy { color: var(--blue); }
.etm-hra-calc .etm-compare-amount {
  font-family: Georgia, "Times New Roman", serif;
  font-size: 22px;
  font-weight: 500;
  color: var(--navy);
}
.etm-hra-calc .etm-compare-meta { font-size: 12px; color: var(--ink-soft); margin-top: 4px; }
.etm-hra-calc .etm-compare-delta {
  padding: 12px 18px;
  border-top: 1px solid var(--line);
  font-size: 13px;
  color: var(--ink);
  background: var(--cream);
}
.etm-hra-calc .etm-compare-delta strong { color: var(--navy); }
.etm-hra-calc .etm-flags { margin-top: 18px; }
.etm-hra-calc .etm-flag {
  display: flex;
  gap: 10px;
  padding: 10px 14px;
  border-radius: 6px;
  font-size: 13px;
  line-height: 1.5;
  margin-bottom: 8px;
  align-items: flex-start;
}
.etm-hra-calc .etm-flag-icon {
  flex-shrink: 0;
  width: 18px; height: 18px;
  border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  font-size: 11px;
  font-weight: 700;
  margin-top: 1px;
}
.etm-hra-calc .etm-flag-info { background: var(--blue-bg); color: #0c447c; }
.etm-hra-calc .etm-flag-info .etm-flag-icon { background: var(--blue); color: #fff; }
.etm-hra-calc .etm-flag-warn { background: var(--amber-bg); color: #412402; }
.etm-hra-calc .etm-flag-warn .etm-flag-icon { background: var(--amber); color: #fff; }
.etm-hra-calc .etm-flag-block { background: var(--red-bg); color: #501313; }
.etm-hra-calc .etm-flag-block .etm-flag-icon { background: var(--red); color: #fff; }
.etm-hra-calc .etm-regime-banner {
  background: var(--amber-bg);
  color: #412402;
  padding: 12px 16px;
  border-radius: 6px;
  font-size: 13px;
  line-height: 1.5;
  border-left: 3px solid var(--amber);
  margin-bottom: 18px;
}
.etm-hra-calc .etm-regime-banner strong { color: #412402; }
.etm-hra-calc .etm-error {
  display: none;
  margin: 0 28px 16px;
  padding: 12px 16px;
  background: var(--red-bg);
  color: #501313;
  border-left: 3px solid var(--red);
  border-radius: 4px;
  font-size: 13px;
}
@media (max-width: 540px) { .etm-hra-calc .etm-error { margin: 0 18px 12px; } }
.etm-hra-calc .etm-error.is-visible { display: block; }
.etm-hra-calc .etm-footer {
  padding: 16px 28px 20px;
  border-top: 1px solid var(--line);
  font-size: 11px;
  line-height: 1.55;
  color: var(--ink-soft);
  background: #f5f3ec;
}
@media (max-width: 540px) { .etm-hra-calc .etm-footer { padding: 14px 18px 16px; } }
.etm-hra-calc .etm-footer em { font-style: italic; }