development of franchises, marketing, consulting in business brokerage and transfer of small and medium-sized enterprises; operation of restaurants and tea rooms, manufacturing and retail sale of bakery, pastry and catering products; operation of fast food establishments for on-site consumption and take-out, production of food products and catering services, retail sale, import and export of goods and all related products; the company may establish branches and subsidiaries in Switzerland and abroad and acquire interests in other companies in Switzerland and abroad, as well as carry out all operations that are directly or indirectly related to its purpose; the company may acquire, mortgage, sell and manage real estate; it may provide financing for its own account or for the account of third parties, as well as grant guarantees and securities to its subsidiaries and third parties.