The company aims to operate a sheet metal, plumbing, and heating business. The company may establish branches and subsidiaries domestically and abroad and invest in other companies domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property domestically and abroad. It may also provide financing for its own account or for the account of others and provide security for the liabilities of affiliated companies.