Twelve months is the point at which a second location stops being an experiment. You have seen every season, every quiet month and every rush, and the question changes from whether it will work to what it is actually worth keeping.

It is also the moment most owners skip. The site is open, it is busy enough, and nobody sits down to ask whether the numbers justify what it cost. That answer decides whether a third location is a good idea or the beginning of a problem.

Get twelve months of figures for the new site on its own, separated from the original. If your accounts treat both as one business you cannot answer any of this, and separating them retrospectively is a weekend of work that pays for itself.

Know what you spent to open it, including the months it ran at a loss. That is the number the year has to be measured against, not the build-out alone.