The purpose of the company is the creation of sanitary, gas and heating systems, in particular also in connection with renewable energies, as well as the conversion and renovation of such systems and the provision of service and consulting services in this area. The company can establish branches in Switzerland and abroad, participate in or merge with other companies, as well as acquire, manage and sell properties and land in Switzerland and abroad. The company can enter into all transactions and conclude contracts that are suitable for promoting the company's purpose or that are directly or indirectly related to it.