The company aims, under the guiding principle of "Passion for Riding," to develop, design, manufacture, produce, distribute, and trade in, as well as import and export, clothing, textiles, and accessories in the fields of cycling and equestrian sports, and to provide services in the fields of cycling and equestrian sports. The initial focus is on clothing, textiles, and accessories, with the company explicitly reserving the right to expand into further product and service segments that can be assigned to these sports and lifestyle areas in a broader sense. The company may establish branches and subsidiaries both domestically and abroad, as well as participate in other companies both domestically and abroad. It may conduct all business activities that are directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property both domestically and abroad. It may undertake financings for its own or third-party account and provide securities for the liabilities of affiliated companies and third parties.