The company aims to create and manufacture jewelry as well as import, export, purchase, and sell gemstones, semi-precious stones, precious metals, and jewelry. The company may engage in all financial, commercial, industrial, and mobile activities that are directly or indirectly related to its purpose. It may establish branches and subsidiaries both domestically and abroad, participate in enterprises that are directly or indirectly related to its purpose, grant loans or guarantees to its shareholders or third parties if it serves its interests, and perform all cash pooling activities for the corporate group to which it belongs.