Retail and wholesale trade, manufacture and sale of goods in the field of electronic cigarettes, accessories, and liquids, as well as the provision of related services. The company may also establish branches and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell, and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as guarantees and sureties for subsidiaries and third parties.