The company aims to carry out analyses and consultations, as well as develop concepts and implement them in the areas of sanitation and heating, including planning, creation, maintenance, and repair of replacement and new installations of sanitary facilities and heating systems. The company may establish branches and subsidiaries both domestically and abroad, and may participate in other companies both 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 both domestically and abroad. It may also arrange financing for its own or third-party account, as well as provide security for the liabilities of affiliated companies.