Opening a second restaurant: how the numbers change
In the first year, overall profit usually falls: a shared structure is added, and the first restaurant loses attention and people. A second restaurant makes sense when the first one runs well even without the owner present.
In brief
- In the example: from €72,000 to €15,800 in the first year, €89,800 at steady state.
- With a third restaurant, the shared structure is split three ways.
- Each restaurant should be read with its own monthly income statement.
What changes in the numbers?
| Operating margin (€/year) | One restaurant | Two, first year | Two, steady state |
|---|---|---|---|
| First restaurant | 72,000 | 62,000 | 72,000 |
| Second restaurant | — | −1,200 | 62,800 |
| Shared structure | — | −45,000 | −45,000 |
| Total | 72,000 | 15,800 | 89,800 |
ACRA example calculation. Second restaurant: €420,000 in revenue the first year, €520,000 at steady state.
Conditions before opening
- 12 months of positive margin at the first restaurant.
- A first restaurant that runs without the owner.
- A written recipe book, cost cards and service standards.
- One manager per restaurant, trained before opening.
- A monthly income statement for each restaurant.
- Cash to cover the first year.
Frequently asked questions
When does opening a second restaurant make sense?
When the first one has 12 months of stable margin even without the owner, the processes are written down and cash is available for the first year.
How much does the shared structure cost for two restaurants?
In this guide's example, €45,000 a year for coordination, purchasing and administration.
Should the second restaurant be in the same city?
At first, proximity helps: people, purchasing and control are easier to share.
Sources
- The calculation examples are AC Retail Advisory estimates on hypothetical values, consistent with the example income statement (P&L) in the food cost guide.
Updated October 9, 2026.
Author
Andrea Calistri, founder of AC Retail Advisory. I have 20 years of experience in food retail and the food industry and have opened more than 200 locations. I have run operations for restaurant networks, served as CEO in Italy, France and the Netherlands, and advised restaurant chains and food companies as a consultant.
Restaurant business plan
Custom-built, with a 5-year financial plan.
For a complete read of the restaurant's numbers: restaurant check-up.
