The company's purpose is to carry out and execute analyses and consulting services as well as to develop and implement concepts in the areas of sanitation and heating, in particular planning, creation, maintenance and repair of replacement and new installations of sanitary facilities and heating systems. The company may establish and close branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, register, acquire, hold, manage and sell intangible assets such as patents, trademarks, trade names, copyrights and licenses, and conduct all business that is connected with the company's main purpose, maintains, facilitates or promotes it. It may create, acquire, rent, use, encumber, burden, hold, manage, maintain, develop, rent, broker, trade and sell real estate and properties. It may also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.