| 股號 / 名稱 | 總負債 | 淨值 |
| 2614 東森 | 438,082,502.09 | 183,463,123.69 |
| 1614 三洋電 | 46,158,202.33 | 178,674,333.72 |
| CATO Cato Corp | 282,588,000.0 | 167,644,000.0 |
| 8916 光隆 | 151,855,420.75 | 167,083,824.1 |
| BBW Build-A-Bear Workshop Inc | 175,882,000.0 | 150,617,000.0 |
| 2430 燦坤 | 287,597,819.52 | 137,576,829.46 |
| DXLG Destination XL Group Inc | 264,335,000.0 | 137,204,000.0 |
| JILL JJill Inc | 328,948,000.0 | 129,049,000.0 |
| VRA Vera Bradley Inc | 115,621,000.0 | 128,063,000.0 |
| 5907 大洋-KY | 537,378,745.82 | 124,229,925.12 |
| STKS One Group Hospitality Inc | 758,658,000.0 | 120,876,000.0 |
| DIT Amcon Distributing Co | 264,595,300.0 | 114,114,010.0 |
| FOSL Fossil Group Inc | 588,421,000.0 | 112,606,000.0 |
| AKA AKA Brands Holding Corp | 301,222,000.0 | 110,105,000.0 |
| WEN Wendy's Co | 4,866,982,000.0 | 109,193,000.0 |
| CTRN Citi Trends Inc | 356,430,000.0 | 107,830,000.0 |
| 3024 憶聲 | 47,379,131.68 | 93,001,615.59 |
| 6281 全國電 | 199,079,429.43 | 88,679,618.05 |
| BARK Bark Inc | 161,508,000.0 | 86,472,000.0 |
| 2910 統領 | 110,231,244.81 | 85,700,965.45 |
| TLYS Tillys Inc | 235,456,000.0 | 81,617,000.0 |
| MOGU Mogu Inc | 43,813,317.42 | 78,452,342.94 |
| 8433 弘帆 | 77,478,940.37 | 69,722,695.5 |
| BDL Flanigan's Enterprises Inc | 75,467,000.0 | 65,156,000.0 |
| 2945 三商家購 | 133,917,489.29 | 63,974,856.96 |
| ELA Envela Corp | 29,874,570.0 | 61,065,900.0 |
| BIRD Allbirds Inc | 67,982,000.0 | 51,932,000.0 |
| FTFT Future Fintech Group Inc | 10,950,860.0 | 43,385,470.0 |
| PETS Petmed Express Inc | 57,237,000.0 | 43,064,000.0 |
| 6195 詩肯 | 71,591,162.15 | 40,594,366.74 |
| FARM Farmer Bros Co | 118,777,000.0 | 40,005,000.0 |
| 6154 順發 | 22,465,663.09 | 39,061,135.31 |
| 2949 欣新網 | 52,642,811.86 | 37,284,432.9 |
| 1435 中福 | 5,870,507.18 | 35,537,306.34 |
| 2937 集雅社 | 69,816,958.66 | 32,777,420.19 |
| 8941 關中 | 27,725,199.48 | 27,988,377.17 |
| 2901 欣欣 | 3,908,251.85 | 27,677,245.47 |
| 2947 振宇五金 | 70,525,925.18 | 25,399,271.82 |
| 8443 阿瘦 | 31,141,764.57 | 21,767,546.33 |
| WKSP Worksport Ltd | 7,269,230.0 | 19,779,390.0 |
| FGI FGI Industries Ltd | 53,296,380.0 | 19,741,640.0 |
| 5301 寶得利 | 7,272,655.88 | 18,903,053.37 |
| 2926 誠品生活 | 488,412,924.75 | 18,855,320.78 |
| XELB Xcel Brands Inc | 21,763,000.0 | 18,699,000.0 |
| DBGI Digital Brands Group Inc | 25,206,050.0 | 15,988,870.0 |
| 2924 宏太-KY | 11,178,725.12 | 15,745,522.19 |
| BRLT Brilliant Earth Group Inc | 190,987,000.0 | 11,979,000.0 |
| 2941 米斯特 | 7,395,292.88 | 11,251,984.68 |
| 2911 麗嬰房 | 90,329,318.26 | 7,829,599.32 |
| RMCF Rocky Mountain Chocolate Factory Inc (Delaware) | 14,722,000.0 | 6,006,000.0 |
| OLB OLB Group Inc | 6,989,990.0 | 5,258,130.0 |
| RH RH | 4,790,395,000.0 | 3,346,000.0 |
| LVLU Lulu's Fashion Lounge Holdings Inc | 100,823,000.0 | 2,519,000.0 |
| NATH Nathan's Famous Inc | 68,770,000.0 | -5,903,000.0 |
| TZOO Travelzoo | 54,263,000.0 | -8,099,000.0 |
| PLCE Children's Place Inc | 771,120,000.0 | -8,611,000.0 |
| BGI Birks Group Inc | 167,513,574.3 | -14,717,434.5 |
| WINA Winmark Corp | 80,088,400.0 | -26,341,200.0 |
| RENT Rent the Runway Inc | 266,100,000.0 | -35,100,000.0 |
| CURV Torrid Holdings Inc | 609,451,000.0 | -206,515,000.0 |
| DIN Dine Brands Global Inc | 2,005,776,000.0 | -231,918,000.0 |
| HLF 康寶萊 | 3,309,200,000.0 | -612,000,000.0 |
| ORLY O'Reilly Automotive Inc | 17,301,605,000.0 | -763,352,000.0 |
| BBWI Bath & Body Works Inc | 6,582,000,000.0 | -1,593,000,000.0 |
| MCD 麥當勞 | 62,771,000,000.0 | -2,163,000,000.0 |
| W Wayfair Inc | 5,884,000,000.0 | -2,768,000,000.0 |
| AZO 汽車地帶 | 22,894,192,000.0 | -3,228,607,000.0 |
| DPZ 達美樂 | 5,622,236,000.0 | -3,961,959,000.0 |
| SBUX 星巴克 | 40,617,000,000.0 | -8,388,700,000.0 |
| LOW 勞氏公司 | 63,835,000,000.0 | -10,382,000,000.0 |
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