The story
Owner Dao Ming Zi, an ex-banker, stated that his inspiration for the toilet-themed restaurant came from a robot character from the Japanese cartoon Dr. Slump who loved to "play with poop and swirl it on a stick". From this cartoon inspiration, he started a successful ice cream shop selling swirled chocolate ice cream on top of paper squat toilets. The chain of Modern Toilets started in Kaohsiung, Taiwan, and as of 2020 has three branches in Taiwan. There were formerly 19 locations including two in Hong Kong.
From Wikipedia’s article on Modern Toilet Restaurant, shared under CC BY-SA 4.0.3