The company's purpose is the sale of electronic cigarettes, e-liquids, and accessories, including products containing nicotine; the sale of non-alcoholic beverages to go; the import and export of these products, with the opening of customs accounts for this purpose; the creation, manufacture, and development of e-liquids and related products. It may also carry out all commercial, financial, movable, and immovable property transactions (with the exception of transactions prohibited by the federal law on the acquisition of real estate by foreigners) directly or indirectly related to its purpose; open branches in Switzerland and abroad; participate in other companies; acquire or establish companies with an identical or similar purpose; grant loans, provide guarantees, or act as a guarantor for third parties.