The company aims to provide consulting services to businesses and individuals in the sanitation and heating sector, including technical expertise, project planning, energy and efficiency consulting, as well as the provision of related services. The company may engage in all transactions, both domestically and internationally, that are directly or indirectly related to its business purpose. It may acquire, encumber, and dispose of real estate, establish branches and subsidiaries, and invest in similar types of businesses. The company may grant loans to its direct or indirect shareholders or other companies within the group and provide securities of any kind for their obligations to third parties, including pledging or transferring its own assets or providing guarantees of any kind, even if such loans or securities are in the exclusive interest of its direct or indirect shareholders or other group companies and are granted free of charge.