The company's purpose is to provide execution, consulting, and planning services in the field of heating, ventilation, sanitation, refrigeration, and air conditioning systems for buildings of all kinds, as well as to engage in trade of all kinds. The company may establish branches and subsidiaries both domestically and abroad, and may participate in other companies both domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property both domestically and abroad. It may also undertake financing for its own or third-party account, as well as provide security for the liabilities of affiliated companies.