The company aims to engage in the trade, installation, and assembly of heating systems, the planning of heating, sanitary, and ventilation systems, the execution of sheet metal work, and consulting in these areas. The company may establish branches and subsidiaries domestically and abroad and may participate in other companies domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real estate domestically and abroad. It may also arrange financing for its own account or for the account of others, as well as provide guarantees and sureties for subsidiaries and third parties.