The company's purpose is to operate a heating and sanitary business, as well as all work related to air conditioning. The company may establish branches in Switzerland and abroad; it may assume participations in all companies in Switzerland and abroad, grant loans, in particular to associates, acquire or create similar or similar companies and take charge of all functions that are intended to develop the purpose of the company or that have a direct or indirect relationship with its object, as well as all financial and real estate transactions related thereto.