In Switzerland and abroad, the operation of one or more sanitary installation and heating system companies, the execution of sheet metal work, plumbing, construction and renovation of installations, as well as maintenance and repair services related to these activities, the purchase, sale, development, creation, distribution, import, export and marketing of all goods, materials, products and services related thereto. The company may, either on its own account or on behalf of third parties, carry out all financial, commercial, industrial, movable and immovable transactions (excluding transactions prohibited by the LFAIE) in Switzerland and abroad, directly or indirectly related to the main purpose; create branches or subsidiaries in Switzerland and abroad; grant loans to its associates and guarantee, secure or guarantee loans granted by third parties to its associates.