The company's purpose is the planning and execution of sanitary, heating, and ventilation systems, all related services, as well as the trade in sanitary, heating, and household appliances. The company may establish branches and subsidiaries in Switzerland and abroad and may participate in other companies in Switzerland and abroad, as well as conduct all business directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real estate in Switzerland and abroad. It may also provide financing on its own account or for the account of others, as well as provide guarantees and sureties for subsidiaries and third parties.