The company's purpose is the planning, execution, purchase and sale, as well as the maintenance of sanitary and heating systems. The company may establish branches and subsidiaries in Switzerland and abroad and may participate in or merge with other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose. 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.