The company aims to trade in goods of all kinds, particularly products for horticulture, agriculture, and plant cultivation. It develops, produces, and distributes fertilizers, substrates, as well as horticultural products and accessories. The company can provide services in the areas of consulting, planning, and installation of garden and cultivation systems, as well as operate online and retail trade. It can acquire, exploit, and dispose of intangible rights, acquire, hold, and dispose of real estate, and make financings and loans. The company can enter into all transactions that are directly or indirectly related to the company's purpose. The company can establish branches and subsidiaries at home and abroad, participate in other companies at home and abroad, and conduct all transactions that are directly or indirectly related to its purpose. The company can acquire, encumber, dispose of, and manage real property at home and abroad. It can also make financings for its own or third-party account and provide securities for liabilities of affiliated companies.