| Firm 1 | Firm 2 | Firm 3 | Firm 4 |
Location | Downtown Taipei | New Taipei Bay Area | New Taipei Bay Area | Taipei Mountain Area |
Ownership | Independent restaurant | Independent restaurant | Chain restaurant | Chain restaurant |
No. of units | 1 | 1 | 21 | 15 |
Segment | Full service | Full service | Full service | Full service |
No. of seats | 60 | 144 | 250 | 132 |
Market positioning | Upscale | Upscale | Mid-scale | Mid-scale |
No. of employees/managers | 12/3 | 24/4 | 58/5 | 30/3 |