Manufacturing and distribution of sheet metal products, in particular sheet metal duct systems, related special constructions and other accessories for ventilation and air conditioning systems, as well as machine and equipment construction in Switzerland and abroad, planning and execution of new and renovation projects on its own account or on behalf of third parties, buying and selling, exchanging and brokering real estate; can acquire other companies of the same or similar kind, participate in them and manage their business, establish branch offices and conclude company agreements, in particular profit transfer and control agreements.