Ministry of industry stated that food & beverage (F&B) industry had significant contribution to Indonesia's gross domestic product ("GDP") reaching 16,48% of GDP in 2022. Indonesia's food service market in 2023 was dominated by full-service restaurants (53,38% of value share). PT XYZ was established in 2021 and operated as a restaurant, serving dine-in customers and food delivery. The restaurant's main menus are traditional Javanese cuisine. The restaurant itself started the operation on February 25, 2022. As stated in the company's strategic plan, the company is set to establish a new branch in the third year of operation or latest by the end of 2025. Capital budgeting is used in this research to measure the feasibility and profitability of opening a new branch. This research also analyzed non-monetary factors from SDGs. The result of this research will be used by the company to evaluate the plan of opening a new branch.