| 股號 / 名稱 | ROE | ROA |
| PEP 百事 | 0.15 | |
| FIZZ National Beverage Corp | 0.13 | |
| KO 可口可樂 | 0.11 | |
| CCEP Coca-Cola Europacific Partners PLC | 0.1 | |
| COKE Coca-Cola Consolidated Inc | 0.09 | |
| COCO Vita Coco Company Inc | 0.08 | |
| MNST 怪物飲料 | 0.06 | |
| 1216 統一 | 0.05 | 0.01 |
| KOF Coca-Cola Femsa SAB de CV | 0.04 | |
| AKO.B Embotelladora Andina SA | 0.04 | |
| AKO.A Embotelladora Andina SA | 0.04 | |
| FMX Fomento Economico Mexicano SAB de CV | 0.04 | |
| 1256 鮮活果汁-KY | 0.04 | 0.03 |
| JVA Coffee Holding Co Inc | 0.03 | |
| KDP Keurig Dr Pepper Inc | 0.02 | |
| 1218 泰山 | 0.02 | 0.02 |
| 1234 黑松 | 0.02 | 0.02 |
| 1217 愛之味 | 0.01 | 0.01 |
| 1737 臺鹽 | 0.01 | 0.01 |
| BRFH Barfresh Food Group Inc | -0.33 |
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