| 股號 / 名稱 | 總負債 | 淨值 |
| CCL 嘉年華遊輪 | 1,383,493,992,466.39 | 214,594,276,971.62 |
| CUK Carnival PLC | 1,383,493,992,466.39 | 214,594,276,971.62 |
| RCL 皇家加勒比遊輪 | 964,710,788,079.99 | 165,425,788,787.91 |
| CZR Caesars Entertainment Inc | 920,263,245,528.55 | 141,435,677,309.64 |
| 2704 國賓 | 6,344,069,000 | 37,219,462,000 |
| MTN Vail Resorts Inc | 161,146,749,359.04 | 26,652,596,353.76 |
| 3665 貿聯-KY | 32,415,924,000 | 24,120,974,000 |
| 9914 美利達 | 16,911,690,000 | 22,856,980,000 |
| 1532 勤美 | 37,028,722,000 | 17,393,939,000 |
| MCS Marcus Corp | 17,946,562,417.61 | 14,751,124,530.09 |
| OSW Onespaworld Holdings Ltd | 8,737,635,368.15 | 13,940,245,916.01 |
| 6670 復盛應用 | 6,738,511,000 | 13,662,581,000 |
| TH Target Hospitality Corp | 10,008,244,164.03 | 12,060,378,211.35 |
| NCLH 挪威郵輪 | 625,062,739,949.64 | 11,628,652,550.57 |
| CNK Cinemark Holdings Inc | 143,031,806,547.22 | 10,482,426,220.22 |
| 5478 智冠 | 11,215,245,000 | 10,202,266,000 |
| 2706 第一店 | 1,573,436,000 | 10,039,752,000 |
| RICK RCI Hospitality Holdings Inc | 10,409,524,542.77 | 9,177,357,732.75 |
| 3293 鈊象 | 9,629,799,000 | 9,178,157,000 |
| 2701 萬企 | 1,313,040,000 | 8,336,139,000 |
| 5306 桂盟 | 4,343,707,000 | 7,883,887,000 |
| 8938 明安 | 6,830,797,000 | 6,764,753,000 |
| 4930 燦星網 | 5,752,004,000 | 6,268,383,000 |
| 6180 橘子 | 4,864,733,000 | 6,231,375,000 |
| 2705 六福 | 10,812,300,000 | 4,823,791,000 |
| 2731 雄獅 | 6,572,161,000 | 4,150,503,000 |
| 6128 上福 | 4,387,229,000 | 4,080,158,000 |
| 2707 晶華 | 6,748,677,000 | 4,006,271,000 |
| 3687 歐買尬 | 4,758,634,000 | 3,824,939,000 |
| 8924 大田 | 1,771,648,000 | 3,760,592,000 |
| 9943 好樂迪 | 2,312,699,000 | 3,652,356,000 |
| 5905 南仁湖 | 4,817,690,000 | 3,362,343,000 |
| 5263 智崴 | 1,965,177,000 | 3,329,625,000 |
| 2702 華園 | 5,289,894,000 | 3,297,850,000 |
| CWH Camping World Holdings Inc | 158,140,823,717.62 | 3,179,412,364.59 |
| 6111 大宇資 | 4,831,428,000 | 3,138,859,000 |
| 2748 雲品 | 2,217,511,000 | 2,773,552,000 |
| 3162 精確 | 3,680,152,000 | 2,632,342,000 |
| 2722 夏都 | 788,985,000 | 2,253,222,000 |
| 3252 海灣 | 1,859,430,000 | 2,006,053,000 |
| BOWL Bowlero Corp | 101,926,115,428.45 | 1,855,492,209.86 |
| 8462 柏文 | 8,279,438,000 | 1,841,572,000 |
| 3546 宇峻 | 743,015,000 | 1,615,537,000 |
| 5706 鳳凰 | 1,779,266,000 | 1,566,652,000 |
| 5324 士開 | 8,671,558,000 | 1,412,992,000 |
| 3083 網龍 | 107,785,000 | 1,387,424,000 |
| 2739 寒舍 | 12,028,836,000 | 1,370,061,000 |
| 4994 傳奇 | 391,855,000 | 1,307,737,000 |
| 6804 明係 | 1,050,388,000 | 1,301,203,000 |
| 2712 遠雄來 | 518,154,000 | 1,247,887,000 |
| 2736 富野 | 961,804,000 | 1,213,092,000 |
| 2743 山富 | 1,930,158,000 | 1,083,987,000 |
| RDI Reading International Inc | 16,056,482,055.05 | 1,062,598,150.58 |
| 8928 鉅明 | 2,220,356,000 | 1,022,394,000 |
| 2465 麗臺 | 2,389,712,000 | 933,272,000 |
| 6542 隆中 | 150,955,000 | 906,870,000 |
| 8937 合騏 | 686,380,000 | 780,610,000 |
| 1432 大魯閣 | 4,203,134,000 | 777,820,000 |
| 2745 五福 | 1,320,704,000 | 768,673,000 |
| 6264 富裔 | 2,777,204,000 | 747,215,000 |
| 5301 寶得利 | 220,601,000 | 695,092,000 |
| 9960 邁達康 | 479,611,000 | 669,415,000 |
| 5701 劍湖山 | 1,961,974,000 | 652,324,000 |
| 2719 燦星旅 | 360,796,000 | 648,183,000 |
| 8420 明揚 | 1,058,518,000 | 620,948,000 |
| 5704 老爺知 | 150,105,000 | 614,108,000 |
| 5364 力麗店 | 415,435,000 | 594,431,000 |
| 5703 亞都 | 448,035,000 | 485,844,000 |
| 2734 易飛網 | 627,343,000 | 423,313,000 |
| 8077 洛碁 | 2,787,393,000 | 350,210,000 |
| 3086 華義 | 32,467,000 | 340,725,000 |
| 6169 昱泉 | 110,218,000 | 314,483,000 |
| 2724 藝舍-KY | 227,009,000 | 232,531,000 |
| 5310 天剛 | 43,081,000 | 208,435,000 |
| 3064 泰偉 | 251,319,000 | 121,355,000 |
| 3629 地心引力 | 9,958,000 | 98,031,000 |
| 4946 辣椒 | 79,864,000 | 59,988,000 |
| XPOF Xponential Fitness Inc | 17,024,950,330.47 | -696,194,962.02 |
| ISPO Inspirato Inc | 10,935,637,000.92 | -882,142,412.43 |
| PLNT Planet Fitness Inc | 99,210,287,078.84 | -3,096,394,375.07 |
| LYV Live Nation Entertainment Inc | 646,962,917,700.25 | -3,687,861,420.71 |
| LIND Lindblad Expeditions Holdings Inc | 32,782,888,776.01 | -4,905,608,471.63 |
| MSGS Madison Square Garden Sports Corp | 54,031,576,029.37 | -9,440,446,077.1 |
| FUN Cedar Fair LP | 96,191,162,058.81 | -23,473,665,718.32 |
| TNL Travel + Leisure Co | 255,284,332,183.09 | -29,738,745,955.66 |
| SIX Six Flags Entertainment Corp | 119,348,106,921.17 | -31,420,269,713.21 |
| WW WW International Inc | 56,733,145,196.26 | -35,721,789,835.57 |
| AMC AMC 電影院 | 339,448,837,070.78 | -65,226,126,388.71 |
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