The company's purpose is to operate a sanitary and heating installation business, carry out all general contracting and construction work, as well as all real estate transactions (excluding activities prohibited by the LFAIE). It may establish branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire companies with an identical or similar purpose, or merge with such companies, acquire or sell real estate (excluding activities prohibited by the LFAIE), carry out all operations and conclude all contracts that serve to develop and expand its purpose or are directly or indirectly related to it. The company may grant guarantees, make loans or advances to shareholders or third parties.