Operation of a plumbing and heating business. The company may establish branches and subsidiaries at home and abroad and invest 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 real estate at home and abroad. It may also provide financing on its own account or on behalf of others, as well as provide guarantees and sureties for subsidiaries and third parties.