The company aims to develop, market and distribute the product "Heat Wall" (heating walls) as well as electrically heatable prefabricated floors. The company may enter into any transactions, take measures and conclude contracts that are related thereto or suitable for promoting the company's purpose. The company may establish branches and subsidiaries at home and abroad and participate in other companies at home 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 intellectual property rights and real estate at home and abroad. In particular, it may arrange financing on its own account or for the account of others and provide guarantees and sureties for indirect and direct subsidiaries and third parties. It may also grant loans or other financing, directly or indirectly, with or without charge to its affiliated companies, and provide securities of any kind.