Manufacturing of off-highway recreational vehicles and spare parts; manufacturing of recreational boats and sports boats; manufacturing of sporting goods and equipment; manufacturing of motorcycle spare parts; retail of motorcycles and spare parts; sales of off-highway recreational vehicles and spare parts; sales of recreational boats and sport boats; retail of sporting goods and equipment; manufacturing of metal daily necessities; sales of metal products; sales of plastic products; research and development of motorcycles and parts; import and export of goods; sales of second-class medical devices; manufacturing of metal signs for transportation and public administration; sales of signs for transportation and public administration.