The operation of a consulting firm specializing in acoustics, including the conduct of studies, measurements, expert appraisals, and consulting in building acoustics, environmental acoustics, and industrial acoustics; the creation and sale of acoustic enclosures, including Hi-Fi, cinemas, and recording studios. The company may carry out any financial, commercial, or real estate operations related to its purpose or capable of promoting it; it may, in particular, grant loans or guarantees of any kind to its partners or to third parties, create branches in Switzerland and abroad, take stakes, found or finance companies that have a direct or indirect relationship with its purpose, all excluding operations prohibited by the LFAIE.