The company aims to undertake all activities in the field of hearing aids, hearing protection, and multimedia communication, as well as related paramedical services, including the fitting, distribution, and repair of auditory aids such as hearing aids and the like, as well as advising people with hearing impairments. 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 or suitable for promoting it. The company may acquire, encumber, dispose of, and manage real estate both domestically and abroad. It may engage in investment and lending transactions of any kind, as well as provide guarantees. It may grant direct or indirect financing to affiliated companies or third parties, including their direct or indirect shareholders as well as their or their direct or indirect subsidiaries, and provide securities of any kind for the liabilities of such other companies, including through pledges on or fiduciary transfers of the company's assets or guarantees of any kind, whether for compensation or not. Furthermore, it may engage in liquidity balancing/concentration of net liquidity (cash pooling) with the aforementioned companies or join such an arrangement, including periodic account balancing (zero balancing), even under preferential conditions without interest, excluding the company's profit-seeking nature.