| 股號 / 名稱 | 營業現金流 | 自由現金流 | 淨現金流 |
| LYV Live Nation Entertainment Inc | 19,726,689,184.01 | 15,390,567,999.33 | 9,195,928,502.78 |
| MSGE Madison Square Garden Entertainment Corp | 1,504,681,588.17 | -620,057,352.52 | 5,709,800,173.53 |
| AMC AMC 電影院 | -2,522,772,828.47 | -4,860,715,256.9 | 5,165,523,285.02 |
| BOWL Bowlero Corp | 1,787,212,689.12 | -257,595,210.15 | 4,859,645,186.17 |
| CZR Caesars Entertainment Inc | 16,472,604,072.76 | 4,507,267,649.83 | 4,150,577,404.16 |
| MTN Vail Resorts Inc | 7,868,651,672.25 | 5,374,673,474.53 | 2,759,517,872.43 |
| TNL Travel + Leisure Co | 4,928,810,667.44 | 3,891,166,316.4 | 2,140,141,474.02 |
| CNK Cinemark Holdings Inc | 3,518,262,877.75 | 1,579,164,996.74 | 1,400,819,873.9 |
| 1532 勤美 | 1,163,036,000 | 856,325,000 | 643,575,000 |
| MCS Marcus Corp | 1,102,075,579.96 | 682,542,998.28 | 640,615,681.22 |
| 4930 燦星網 | 978,762,000 | 899,166,000 | 456,667,000 |
| 3665 貿聯-KY | 3,049,392,000 | 1,813,226,000 | 376,689,000 |
| SIX Six Flags Entertainment Corp | 331,235,532.68 | -1,661,138,900.47 | 350,918,348.97 |
| 5905 南仁湖 | -50,931,000 | 45,115,000 | 330,355,000 |
| 6670 復盛應用 | 377,740,000 | 174,104,000 | 314,349,000 |
| 2745 五福 | 333,856,000 | 332,331,000 | 297,569,000 |
| 2748 雲品 | 296,867,000 | 283,430,000 | 287,996,000 |
| 5324 士開 | -710,057,000 | -713,285,000 | 251,994,000 |
| 9943 好樂迪 | 169,074,000 | 154,913,000 | 246,290,000 |
| 5478 智冠 | 597,914,000 | 594,085,000 | 229,594,000 |
| 2739 寒舍 | 620,304,000 | 585,649,000 | 228,116,000 |
| 3687 歐買尬 | 565,571,000 | -778,720,000 | 218,327,000 |
| 2743 山富 | 271,600,000 | 266,209,000 | 193,970,000 |
| 5263 智崴 | 97,937,000 | 84,730,000 | 186,499,000 |
| 2707 晶華 | 291,307,000 | 240,829,000 | 169,014,000 |
| 8462 柏文 | 454,788,000 | 327,179,000 | 134,610,000 |
| 3546 宇峻 | 126,120,000 | 125,999,000 | 122,942,000 |
| 9960 邁達康 | 47,836,000 | 47,158,000 | 107,303,000 |
| 5306 桂盟 | 300,073,000 | 244,204,000 | 100,149,000 |
| 6804 明係 | 82,384,000 | 82,384,000 | 96,776,000 |
| 5704 老爺知 | 94,943,000 | 84,051,000 | 96,734,000 |
| 4994 傳奇 | 107,007,000 | 107,007,000 | 96,287,000 |
| 8937 合騏 | 22,491,000 | -6,530,000 | 94,659,000 |
| WW WW International Inc | 254,190,439.62 | -4,183,003.79 | 60,572,488.99 |
| 2705 六福 | 219,201,000 | 203,936,000 | 41,772,000 |
| 6542 隆中 | 15,880,000 | 15,803,000 | 30,569,000 |
| OSW Onespaworld Holdings Ltd | 552,513,190.54 | 470,020,464.64 | 29,248,600.14 |
| 3086 華義 | -1,170,000 | -1,772,000 | 28,500,000 |
| 5703 亞都 | 48,250,000 | 47,969,000 | 26,467,000 |
| 5364 力麗店 | 32,901,000 | 31,356,000 | 24,112,000 |
| 8924 大田 | 155,775,000 | 36,978,000 | 17,079,000 |
| 8420 明揚 | -172,760,000 | -326,902,000 | 15,036,000 |
| 6264 富裔 | -120,218,000 | -120,217,000 | 8,537,000 |
| 3252 海灣 | -5,882,000 | -10,543,000 | 7,917,000 |
| 2722 夏都 | 27,067,000 | 21,981,000 | 5,335,000 |
| 5310 天剛 | -1,009,000 | -1,054,000 | 5,285,000 |
| 2706 第一店 | 77,444,000 | 75,589,000 | 4,655,000 |
| 5701 劍湖山 | 41,510,000 | 39,320,000 | 4,332,000 |
| RICK RCI Hospitality Holdings Inc | 442,068,919.93 | 275,559,427.97 | 4,280,282.95 |
| 2736 富野 | -20,945,000 | -64,202,000 | 4,242,000 |
| 8928 鉅明 | -274,783,000 | -337,774,000 | 1,673,000 |
| 3083 網龍 | -9,843,000 | -9,950,000 | 1,231,000 |
| 3064 泰偉 | -3,808,000 | -3,936,000 | 3,000 |
| 8077 洛碁 | 0 | 0 | 0 |
| 5301 寶得利 | -16,041,000 | -21,150,000 | -943,000 |
| 6169 昱泉 | -6,870,000 | -7,127,000 | -8,294,000 |
| 4946 辣椒 | -25,737,000 | -25,913,000 | -9,418,000 |
| 3629 地心引力 | -7,357,000 | -7,357,000 | -13,148,000 |
| 2704 國賓 | 379,439,000 | 310,231,000 | -19,296,000 |
| 2712 遠雄來 | 16,417,000 | -10,003,000 | -19,630,000 |
| 2719 燦星旅 | -4,901,000 | -12,457,000 | -25,588,000 |
| 2701 萬企 | 35,978,000 | 35,978,000 | -26,675,000 |
| 6128 上福 | -93,065,000 | -187,867,000 | -32,736,000 |
| TH Target Hospitality Corp | 1,241,573,892.41 | 1,005,801,640.02 | -38,101,003.51 |
| 2734 易飛網 | -23,119,000 | -26,690,000 | -43,086,000 |
| 1432 大魯閣 | 81,779,000 | 62,055,000 | -57,512,000 |
| 5706 鳳凰 | 45,800,000 | 24,048,000 | -58,222,000 |
| RDI Reading International Inc | -109,244,494.33 | -53,535,963.24 | -71,273,196.36 |
| 2465 麗臺 | -291,255,000 | -299,130,000 | -111,841,000 |
| 2724 藝舍-KY | -18,183,000 | -19,050,000 | -158,098,000 |
| 3162 精確 | 148,873,000 | -214,637,000 | -199,398,000 |
| 6111 大宇資 | -17,086,000 | -32,605,000 | -243,529,000 |
| ISPO Inspirato Inc | -194,169,199.19 | -239,339,154.84 | -294,755,848.47 |
| MSGS Madison Square Garden Sports Corp | 1,098,735,662.21 | 1,079,312,257.01 | -362,753,979.85 |
| 6180 橘子 | -101,543,000 | -131,504,000 | -365,946,000 |
| 2731 雄獅 | 103,074,000 | 36,670,000 | -382,092,000 |
| 2702 華園 | -95,245,000 | -95,759,000 | -406,019,000 |
| CWH Camping World Holdings Inc | -7,538,032,240.9 | -8,694,292,311.82 | -443,301,122.6 |
| 8938 明安 | -500,625,000 | -881,236,000 | -475,936,000 |
| XPOF Xponential Fitness Inc | -89,885,941.91 | -110,541,549.77 | -479,456,542.95 |
| LIND Lindblad Expeditions Holdings Inc | -320,113,282.3 | -554,880,316.72 | -566,586,242.05 |
| 3293 鈊象 | 2,469,432,000 | 2,463,066,000 | -679,974,000 |
| 9914 美利達 | 726,055,000 | 686,167,000 | -1,050,727,000 |
| PLNT Planet Fitness Inc | 2,053,692,729.02 | 388,597,809.46 | -1,077,528,805.78 |
| FUN Cedar Fair LP | -140,827,794.27 | -1,789,482,536.14 | -2,234,372,551.65 |
| RCL 皇家加勒比遊輪 | 36,187,684,610.59 | -47,094,850,780.16 | -3,343,549,510.14 |
| CCL 嘉年華遊輪 | 57,297,424,008.99 | -12,030,189,194.87 | -5,253,074,527.14 |
| CUK Carnival PLC | 57,297,424,008.99 | -12,030,189,194.87 | -5,253,074,527.14 |
| NCLH 挪威郵輪 | 8,398,433,966.23 | -12,602,968,876.64 | -9,051,598,658.82 |
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