低毛利客戶檢視

Bottom 20 customers by GP$ (Oct 2025 – Jan 2026)

Published

March 6, 2026

說明

This report identifies the 20 least profitable delivery customers by gross profit dollars for the period Oct 2025 – Jan 2026, using time-matched pre-tax procurement costs.

Intended for use in a working session with customer success to review pricing, product mix, and whether these accounts are worth continuing to serve at current terms.

Cost basis: procurement_costs.unit_cost (pre-tax), matched by inventory_month. See About for details on cost tax treatment.

總覽: Bottom 20 Customers by GP$

Bottom 20 Customers by Gross Profit
Period: 2025/10 – 2026/01 | Min $5,000 revenue
客戶代號 客戶名稱 路線 營收 成本 毛利$ 毛利% 月數
1 0121237 芋見綠豆林森店 A-PT 5,552 5,278 274 4.9% 4
2 0920083 山水茶堂-永樂店2.5 A-PN 5,372 5,013 359 6.7% 2
3 6320044 陳家養生黑糖奶舖-3 A-PN 7,196 6,758 438 6.1% 4
4 4190002 梧茗-2 K1 9,084 8,637 447 4.9% 4
5 3480014 大富小吃 PK 5,790 5,268 522 9.0% 2
6 0111213 脫北者早餐店 A-PT 16,284 15,758 526 3.2% 4
7 4210103 蜻蜓早點-1.4 K1 5,905 5,340 565 9.6% 4
8 0310108 蕃茄村-東港店 PK 9,556 8,991 565 5.9% 2
9 0160077 湯姆熊-屏東民族 A-PT 5,174 4,608 566 10.9% 4
10 6610010 集可吉早點-內門-3 A-PN 6,546 5,959 587 9.0% 1
11 4390002 咖喱哪勒Curry Where?-4 K2 5,934 5,339 595 10.0% 3
12 0111283 早安-晨之美 A-PT 5,601 5,000 601 10.7% 1
13 0530005 林文龍_3 K2 8,076 7,464 612 7.6% 3
14 1130025 高珍鮮鍋店2.5 A-PN 5,134 4,476 658 12.8% 2
15 0210306 魚魚果果早午餐 PS 5,348 4,683 665 12.4% 2
16 3490016 heyheybar PK 5,409 4,739 670 12.4% 2
17 1310266 約豊早午餐_內埔店1.4 A-PK 7,051 6,343 708 10.0% 1
18 4810003 早點來-大社1.4 K2 6,305 5,571 734 11.6% 2
19 0120018 168莊敬街店 A-PT 5,425 4,677 748 13.8% 4
20 2610082 35中西式早餐-2 K2 5,794 5,039 755 13.0% 2
Cost basis: procurement_costs.unit_cost (pre-tax, time-matched by month)

客戶明細: Order Details

Product-level breakdown for each customer, showing which items drive the low margins.

1. 芋見綠豆林森店 (A-PT)

客戶代號: 0121237 | 營收: $5,552 | 毛利: $274 (4.9%)

品號 品名 數量 營收 成本 毛利$ 毛利%
41006 亞柏奶精 1公升.--促銷 32 4,038 3,839 199 4.9%
41006 亞柏奶精 1公升. 12 1,514 1,440 74 4.9%

2. 山水茶堂-永樂店2.5 (A-PN)

客戶代號: 0920083 | 營收: $5,372 | 毛利: $359 (6.7%)

品號 品名 數量 營收 成本 毛利$ 毛利%
21107 阿華田1.8k 12 5,372 5,013 359 6.7%

3. 陳家養生黑糖奶舖-3 (A-PN)

客戶代號: 6320044 | 營收: $7,196 | 毛利: $438 (6.1%)

品號 品名 數量 營收 成本 毛利$ 毛利%
41006 亞柏奶精 1公升.--促銷 27 3,414 3,239 175 5.1%
41006 亞柏奶精 1公升. 24 3,028 2,880 148 4.9%
45018 寒天晶球珍珠 2K 4 754 640 114 15.1%

4. 梧茗-2 (K1)

客戶代號: 4190002 | 營收: $9,084 | 毛利: $447 (4.9%)

品號 品名 數量 營收 成本 毛利$ 毛利%
41006 亞柏奶精 1公升.--促銷 60 7,570 7,197 373 4.9%
41006 亞柏奶精 1公升. 12 1,514 1,440 74 4.9%

5. 大富小吃 (PK)

客戶代號: 3480014 | 營收: $5,790 | 毛利: $522 (9.0%)

品號 品名 數量 營收 成本 毛利$ 毛利%
96166 小磨坊香辣椒鹽粉(1)600g. 64 5,790 5,268 522 9.0%

6. 脫北者早餐店 (A-PT)

客戶代號: 0111213 | 營收: $16,284 | 毛利: $526 (3.2%)

品號 品名 數量 營收 成本 毛利$ 毛利%
53102 紅龍卡啦雞腿堡(原味) 10片.--促銷 60 10,856 10,504 352 3.2%
53102 紅龍卡啦雞腿堡(原味) 10片. 30 5,428 5,254 174 3.2%

7. 蜻蜓早點-1.4 (K1)

客戶代號: 4210103 | 營收: $5,905 | 毛利: $565 (9.6%)

品號 品名 數量 營收 成本 毛利$ 毛利%
41006 亞柏奶精 1公升.--促銷 28 3,601 3,359 242 6.7%
51701 立芳牛肉漢堡60g*20片 5 881 747 134 15.2%
41006 亞柏奶精 1公升. 6 772 720 52 6.7%
51706 立芳黑胡椒漢堡薄片50g*20片. 6 651 514 137 21.0%

8. 蕃茄村-東港店 (PK)

客戶代號: 0310108 | 營收: $9,556 | 毛利: $565 (5.9%)

品號 品名 數量 營收 成本 毛利$ 毛利%
53102 紅龍卡啦雞腿堡(原味) 10片.--促銷 16 2,896 2,801 95 3.3%
53100 紅龍卡啦雞腿堡(辣味) 10片.--促銷 14 2,534 2,452 82 3.2%
53027 紅龍雞塊 1K.--促銷 15 1,999 1,837 162 8.1%
41006 亞柏奶精 1公升.--促銷 12 1,513 1,439 74 4.9%
25888 伊植麥玉米粒(易開)340g. 24 425 337 88 20.6%
51702 法式原味切片(A32) 2入 2 189 125 64 33.9%

9. 湯姆熊-屏東民族 (A-PT)

客戶代號: 0160077 | 營收: $5,174 | 毛利: $566 (10.9%)

品號 品名 數量 營收 成本 毛利$ 毛利%
54021 奇津阿在伯手工蔥抓餅10入.--促銷 48 3,600 3,227 373 10.4%
54021 奇津阿在伯手工蔥抓餅10入. 16 1,200 1,096 104 8.6%
96118 小磨坊香濃椒鹽粉(6)600g 2 374 285 89 23.7%

10. 集可吉早點-內門-3 (A-PN)

客戶代號: 6610010 | 營收: $6,546 | 毛利: $587 (9.0%)

品號 品名 數量 營收 成本 毛利$ 毛利%
54061 強匠卡拉雞腿堡(辣味)10片.--促銷 14 2,400 2,174 226 9.4%
54060 強匠卡拉雞腿堡(原味)10片.--促銷 14 2,400 2,387 13 0.5%
25888 伊植麥玉米粒(易開)340g. 72 1,275 1,012 263 20.6%
44019 鴻德鍋燒麵250g. 30 371 300 71 19.2%
21283 梨山草莓果醬900g 1 100 86 14 14.4%

11. 咖喱哪勒Curry Where?-4 (K2)

客戶代號: 4390002 | 營收: $5,934 | 毛利: $595 (10.0%)

品號 品名 數量 營收 成本 毛利$ 毛利%
23135 可果美蕃茄醬(軟袋)5K. 14 3,734 3,453 281 7.5%
51263 麥肯洋蔥圈907g 11 2,200 1,886 314 14.3%

12. 早安-晨之美 (A-PT)

客戶代號: 0111283 | 營收: $5,601 | 毛利: $601 (10.7%)

品號 品名 數量 營收 成本 毛利$ 毛利%
51134 香雞城卡啦雞腿(中)原味10片 12 1,966 1,807 159 8.1%
51133 香雞城卡啦雞腿(中)辣10片 6 983 903 80 8.1%
51092 卜蜂無骨鹽酥雞(原味)1k.--促銷 5 881 793 88 9.9%
51091 卜蜂無骨鹽酥雞(辣味)1k.--促銷 5 881 794 87 9.8%
57038 富統優質火腿 3K(120片)# 1 400 347 53 13.1%
11023 NEW可可調味粉600g 2 333 252 81 24.2%
51012 HISUN四角薯餅20片1260g 1 157 103 54 34.5%

13. 林文龍_3 (K2)

客戶代號: 0530005 | 營收: $8,076 | 毛利: $612 (7.6%)

品號 品名 數量 營收 成本 毛利$ 毛利%
23141 可果美蕃茄醬 3.33k. 24 4,731 4,428 303 6.4%
23142 可果美蕃茄糊 3.2K 6 1,926 1,809 117 6.1%
21135 素食金香酥油3k(白桶) 1 548 476 72 13.1%
23149 可果美蕃茄糊 4.5k 1 414 384 30 7.1%
25221 旗芥末醬105oz. 1 333 285 48 14.3%
91118 小蘇打(碳酸氫鈉) 1K 2 124 80 44 35.5%

14. 高珍鮮鍋店2.5 (A-PN)

客戶代號: 1130025 | 營收: $5,134 | 毛利: $658 (12.8%)

品號 品名 數量 營收 成本 毛利$ 毛利%
22052 可口花生醬(大)20k 2 5,134 4,476 658 12.8%

15. 魚魚果果早午餐 (PS)

客戶代號: 0210306 | 營收: $5,348 | 毛利: $665 (12.4%)

品號 品名 數量 營收 成本 毛利$ 毛利%
23716 崁頂芝麻醬 (大) 2.4k# 2 981 790 191 19.5%
54060 強匠卡拉雞腿堡(原味)10片. 4 686 666 20 3.0%
54061 強匠卡拉雞腿堡(辣味)10片. 4 686 648 38 5.6%
26068 雙魚座鮪魚185g. 24 685 583 102 14.9%
54060 強匠卡拉雞腿堡(原味)10片.--促銷 3 514 512 2 0.5%
25888 伊植麥玉米粒(易開)340g. 24 425 337 88 20.6%
51265 金酥3/8脆薯2.04K. 2 400 315 85 21.3%
54061 強匠卡拉雞腿堡(辣味)10片.--促銷 2 343 311 32 9.5%
51113 台畜德式香腸(原味) 25入 1 300 254 46 15.3%
41019 紐西蘭安佳奶油(有鹽) 454g 1 214 177 37 17.3%
23349 SO甜碎瓜720g 1 114 91 23 20.6%

16. heyheybar (PK)

客戶代號: 3490016 | 營收: $5,409 | 毛利: $670 (12.4%)

品號 品名 數量 營收 成本 毛利$ 毛利%
53023 紅龍原味搖搖雞球1kg 15 2,457 2,142 315 12.8%
51263 麥肯洋蔥圈907g 8 1,562 1,372 190 12.2%
53027 紅龍雞塊 1K.--促銷 6 857 735 122 14.3%
23135 可果美蕃茄醬(軟袋)5K. 2 533 491 42 8.0%

17. 約豊早午餐_內埔店1.4 (A-PK)

客戶代號: 1310266 | 營收: $7,051 | 毛利: $708 (10.0%)

品號 品名 數量 營收 成本 毛利$ 毛利%
53211 日規薯餅20片. 24 2,949 2,651 298 10.1%
41006 亞柏奶精 1公升. 12 1,514 1,440 74 4.9%
53027 紅龍雞塊 1K. 5 714 612 102 14.2%
51173 安美低脂培根1k(約42片) 4 682 610 72 10.5%
24056 純瑪琳 2.6K 1 571 476 95 16.6%
51171 安美熱狗50條. 4 411 379 32 7.8%
41061 四季沙拉3K 1 210 174 36 17.0%

18. 早點來-大社1.4 (K2)

客戶代號: 4810003 | 營收: $6,305 | 毛利: $734 (11.6%)

品號 品名 數量 營收 成本 毛利$ 毛利%
23150 可果美蕃茄醬 4.5k. 16 4,115 3,849 266 6.5%
25888 伊植麥玉米粒(易開)340g. 120 2,190 1,723 467 21.3%

19. 168莊敬街店 (A-PT)

客戶代號: 0120018 | 營收: $5,425 | 毛利: $748 (13.8%)

品號 品名 數量 營收 成本 毛利$ 毛利%
21171 台糖甘蔗液糖25K 2 1,600 1,447 153 9.6%
22141 手工冬瓜糖 3K 3 760 600 160 21.1%
21135 素食金香酥油3k(白桶) 1 548 476 72 13.1%
21131 金鑽巧克力塗抹醬 3k 1 516 455 61 11.8%
21229 福汎椰香奶酥 1.8K 1 428 394 34 7.9%
21266 梨山花生醬2.8K 1 419 384 35 8.3%
31101 三代450g 1 373 272 101 27.0%
23907 好時經典巧克力醬623g 2 328 276 52 16.0%
21102 阿華田巧克力麥芽(三合一) 1K 1 233 190 43 18.3%
24550 淳御薄荷風味香蜜 750ml 1 129 100 29 22.5%
22107 飛燕煉乳 375g. 2 91 82 9 10.3%

20. 35中西式早餐-2 (K2)

客戶代號: 2610082 | 營收: $5,794 | 毛利: $755 (13.0%)

品號 品名 數量 營收 成本 毛利$ 毛利%
21227 福汎巧克力3K 4 1,904 1,691 213 11.2%
21229 福汎椰香奶酥 1.8K 3 1,287 1,139 148 11.5%
53102 紅龍卡啦雞腿堡(原味) 10片.--促銷 5 928 875 53 5.7%
53100 紅龍卡啦雞腿堡(辣味) 10片.--促銷 3 557 525 32 5.7%
58050 南瓜餅 2 270 210 60 22.3%
53018 正點椒香雞腿堡 12片 1 238 186 52 21.8%
21260 香蒜抹醬(上焱) 800g 1 229 181 48 21.1%
24388 香Q細絲麵(無料) 6粒裝 3 223 131 92 41.1%
71897 紅色*側拉三明治袋100入 2 158 100 58 36.7%

分析與建議: Assessment

Context

Company-wide Oct–Jan: $68.5M revenue at 18.6% GP. These 20 customers collectively generated ~$137K revenue and ~$11.6K GP — 0.2% of revenue producing 0.09% of gross profit at a blended ~8.5% GP, less than half the company average.

The combined GP of all 20 customers (~$2,900/month) would barely cover a single driver’s day rate for a month. Every delivery stop to these accounts is a net value destroyer once you factor in truck time, fuel, picker labor, and invoice processing.

Company average order: $14,857 with 23.8 SKUs. Most of these customers are far below that.

Problem 1: Single-SKU commodity buyers

Six customers buy literally one product. Four of them buy the same thing — 亞柏奶精 (creamer) at 4.9–6.7% GP:

客戶 Only SKU GP% Orders (4 mo) Avg order
芋見綠豆林森店 亞柏奶精 4.9% 5 $1,110
山水茶堂-永樂店 阿華田 6.7% 2 $2,686
梧茗-2 亞柏奶精 4.9% 6 $1,514
脫北者早餐店 紅龍卡啦雞腿堡 3.2% 6 $2,714
大富小吃 小磨坊香辣椒鹽粉 9.0% 3 $1,930
高珍鮮鍋店 可口花生醬 12.8% 2 $2,567

These aren’t real distributor customers — they’re using us as a convenience delivery service for a single ingredient. They will never cross-sell.

Recommendation: Price-correct or drop. Apply a minimum-order surcharge or price increase to bring GP to at least 15%. If they leave, we save the delivery cost.

Problem 2: 脫北者早餐店 — worst account on the list

$16.3K revenue, but only $526 GP (3.2%) — all 紅龍卡啦雞腿堡 at promo pricing. Orders 6 times over 4 months, buys nothing else. We’re delivering a single product at near cost.

Recommendation: Immediate pricing conversation. The promo price on 紅龍卡啦雞腿堡 should not be available to single-SKU buyers with no basket breadth. Either they pay list price (+$500–700 GP) or we stop delivering.

Problem 3: New/low-engagement accounts that never ramped

客戶 First order Lifetime orders Status
約豊早午餐_內埔店 Jan 2026 1 Brand new — too early to judge
魚魚果果早午餐 Dec 2025 7 New, small, but diversified (9 SKUs)
早安-晨之美 Jul 2025 8 Stopped ordering Oct 2025 — likely churned
35中西式早餐 Jan 2025 12 New-ish, decent mix (9 SKUs)
梧茗-2 Dec 2024 20 Single-SKU, never expanded

早安-晨之美 and heyheybar both show last orders in late 2025 — they’ve likely already churned. Don’t chase them.

約豊 and 魚魚果果 are genuinely new. Give them 2–3 months. Test: if by month 3 they haven’t crossed 5 SKUs and $3K/order, flag for review.

Proposed action tiers

Tier 1 — Reprice or drop (6 accounts): 芋見綠豆林森店, 山水茶堂, 陳家養生黑糖奶舖, 梧茗, 脫北者早餐店, 大富小吃. All single-SKU commodity buyers with GP <10%. Set a minimum order of $3K or apply a small-order surcharge. If they leave, we save more in delivery costs than we lose in GP.

Tier 2 — Pricing review on specific SKUs (4 accounts): 蕃茄村-東港店, 蜻蜓早點, 咖喱哪勒, 林文龍. These buy low-margin SKUs (紅龍, 強匠雞腿堡, 可果美) — check if they’re on promo pricing that shouldn’t apply to their volume. A 2–3% price bump would meaningfully improve GP.

Tier 3 — Monitor new accounts (3 accounts): 約豊早午餐, 魚魚果果, 35中西式早餐. Too new to act on. Set a 90-day checkpoint for basket breadth and order size.

Tier 4 — Already gone, close the file (2 accounts): 早安-晨之美 (last order Oct 2025), heyheybar (last order Nov 2025). Mark as inactive, don’t invest recovery effort at these margins.

Tier 5 — Long-tenured but underperforming (5 accounts): 蕃茄村-東港店 (537 lifetime orders), 168莊敬街店, 蜻蜓早點, 湯姆熊, 集可吉早點. Real relationships that drifted into bad economics. Worth a sales call to understand: did they shift volume to a competitor and keep us for the cheap stuff? Can we win back share with a bundled offer?

Bottom line

Total GP of these 20 customers is ~$2,900/month. A single delivery route costs far more than that to operate. If dropping even half of these accounts saves 2–3 stops per route per week, the math is overwhelmingly in favor of pruning. The question isn’t whether to act — it’s how quickly.