The company's purpose is to plan and install sanitary and heating systems, as well as their maintenance and repair, and to carry out various moving and renovation work, and to trade in goods of all kinds. The company may establish branches and subsidiaries in Switzerland and abroad, and participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, and grant guarantees and sureties for its subsidiaries and third parties. The company may engage in all commercial, financial and other activities that appear to be suitable for promoting the company's purpose, or that are related to it.