Restaurants just calculate the ingredients and add up the totals. But the actual base foods need to be measured in a lab to be sold on the market. They actually burn it to measure calories. You should look up a video about it because it is pretty cool. Here is a copy-paste from Google because why not:
A sample of the food is placed in an insulated, oxygen-filled chamber that is surrounded by water. This chamber is called a bomb calorimeter. The sample is burned completely. The heat from the burning increases the temperature of the water, which is measured and which indicates the number of calories in the food.
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