The company's purpose is to plan, advise, manage and install heating and sanitary systems, trade in gas and other energy sources, and provide all related services. The company may establish branches and subsidiaries in Switzerland and abroad, and participate in other companies. Furthermore, the company may conduct all business that is suitable to promote the development of the company and the achievement of its purpose, or that is directly or indirectly related to it. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. Additionally, it may provide financing for its own account or for third-party accounts, as well as provide guarantees and sureties for subsidiaries and third parties.