The company's purpose is to participate directly or indirectly, finance, purchase and sell domestic and foreign industrial, commercial, service, intellectual property and financial companies or other legal entities, in particular in the field of production of abrasives, climate technology, precision tools, construction chemicals, machinery and craftsman's supplies. The company may establish or invest in branches, subsidiaries and other legal entities 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 and other tangible or intangible assets. It may also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for the liabilities of subsidiaries, other companies and third parties and provide securities.