本個案公司貳樓餐飲集團創立於2007年，初期以單一品牌切入市場，目前店址遍布北中南。集團由二位創辦人共同創立，從創立初始，就制定每份工作的執行準則，工作準則的共同指標為「同理心」，要求每個人都要站在客人角度思考問題。從同理心再衍生出五項企業文化：厚道、誠信、態度、公正、創新，從顧客、企業、夥伴三面向執行。經過12年來的努力，貳樓餐飲集團目前已擁有15家門市及3大品牌，涵蓋不同客群與消費者市場，單月營業額可超過5,000萬。歷年數據顯示集團營收呈現逐年成長，目前已成為臺灣美式早午餐連鎖餐飲業的龍頭，深受消費者喜愛。然而，為了因應近年臺灣餐飲產業飽和，獲利成長逐漸趨緩的情形，集團應如何突破轉型再創下一波成長，是目前迫切的課題。目前中國大陸生產總值穩定增長，2010年後餐飲行業，每年成長率在9%至13.6%之間。加上物聯網盛行趨勢，中國大陸餐飲市場商機無限，龐大的中國大陸市場將是未來的主要戰場。因此，貳樓餐飲集團如何突破困境轉型？如何擬定合適的募資管道（如：IPO）？如何準備以佈局中國市場？ 以上皆是值得探討的課題，也是極具挑戰的策略議題。透過本個案，學生可學習到破壞式創新之實務；可了解到如何運用不同領導風格，避免過高的離職人事成本；可歸納出企業轉型的關鍵因素；可學習研擬進軍中國大陸市場的商業模式。綜合以上所述，期能透過此個案研究，用於破壞式創新，情境領導理論，企業轉型，商業模式等議題之教學。

Second Floor Cafe was established in 2007 and has expanded its business from northern to central and southern regions Taiwan in recent years. From the beginning of its establishment, Second Floor Cafe dedicated to build up rules and instructions for each service process. The common theme underpinning these service processes is the sense of empathy. Second Floor Cafe encourages its service employees to put themselves in customers’ shoes in order to understand and fulfill customers’ needs and wants. Based on the sense of empathy, Second Floor Cafe derives five pillars of corporate culture: Honest and Kind, Sincere and Trustworthy Sincerity, “CAN DO” Attitude, Objective and Fair, Creative and Innovative. Corporate culture is then executed from three main aspects: Customer, Corporate, and Comrade. Through innovative marketing and dedicated management in 12 years, Second Floor Cafe has been grown to have 15 stores and 3 sub-brands that fulfill several groups of customers in different market segments. Through these efforts, it can earn more than 50 millions of NT Dollars a month. Historical data shows sales revenue is continue to grow in recent years. Now it has become the leader in American-style brunch industry and is a popular brand in consumers’ mind. Nevertheless, since the market of food and beverage industry in Taiwan is saturated in recent years, corporate transformation is an urgent strategic issue of Second Floor Cafe. On the other hand, the growth rate of food and beverage market ranging from 9% to 13.6% has grown rapidly in China in recent years. The widespread of innovative Internet applications implies the potential growth and opportunity in China. Therefore, the following issues are worth of study: how to plan the corporation transformation? How to decide the method of capital funding (e.g., IPO)? How to portray the market-entry strategy of China? This case study aims to equip student with the practices of disruptive innovation, the effect of leadership style on lowering turnover rate, the key successful factors of corporate transformation, the market-entry business model of China. In conclusion, the materials of this case study can be utilized in the teaching of disruptive innovation, situational leadership, corporate transformation, and business models.

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