| 股號 / 名稱 | 總負債 | 淨值 |
| CCL 嘉年華遊輪 | 1,405,100,466,956.9 | 217,945,665,410.2 |
| CUK Carnival PLC | 1,405,100,466,956.9 | 217,945,665,410.2 |
| RCL 皇家加勒比遊輪 | 991,779,983,257.7 | 154,081,910,116.4 |
| CZR Caesars Entertainment Inc | 939,821,371,315.4 | 148,471,815,167.2 |
| MSGE Madison Square Garden Entertainment Corp | 78,871,411,619.53 | 80,405,837,821.8 |
| MTN Vail Resorts Inc | 163,663,430,420.34 | 27,068,838,597.21 |
| 3665 貿聯-KY | 30,085,561,000 | 24,597,367,000 |
| 9914 美利達 | 16,586,863,000 | 21,570,336,000 |
| 2704 國賓 | 5,907,496,000 | 19,778,425,000 |
| 1532 勤美 | 36,962,397,000 | 17,187,192,000 |
| MCS Marcus Corp | 19,372,147,112.05 | 15,368,137,543.05 |
| OSW Onespaworld Holdings Ltd | 8,874,093,854.21 | 14,157,955,258.75 |
| 6670 復盛應用 | 7,571,456,000 | 12,431,398,000 |
| TH Target Hospitality Corp | 10,341,035,832.93 | 12,306,558,691.85 |
| 3293 鈊象 | 4,254,840,000 | 12,195,718,000 |
| CNK Cinemark Holdings Inc | 147,656,394,389.7 | 10,104,694,274.78 |
| 2706 第一店 | 1,524,081,000 | 9,900,903,000 |
| NCLH 挪威郵輪 | 625,988,191,351.29 | 9,811,371,112.7 |
| RICK RCI Hospitality Holdings Inc | 10,848,097,089.21 | 9,348,733,980.38 |
| 2701 萬企 | 1,276,057,000 | 8,284,851,000 |
| 5478 智冠 | 8,751,764,000 | 8,173,913,000 |
| 5306 桂盟 | 4,421,993,000 | 7,639,726,000 |
| 8938 明安 | 6,923,561,000 | 6,521,803,000 |
| 4930 燦星網 | 5,513,877,000 | 6,147,977,000 |
| 6180 橘子 | 4,035,086,000 | 5,786,691,000 |
| 2707 晶華 | 5,683,265,000 | 4,947,928,000 |
| 2705 六福 | 10,813,632,000 | 4,825,685,000 |
| 6128 上福 | 4,070,199,000 | 4,151,517,000 |
| 9943 好樂迪 | 1,752,984,000 | 4,076,874,000 |
| CWH Camping World Holdings Inc | 153,987,321,306.21 | 4,063,535,285.76 |
| 3687 歐買尬 | 4,846,005,000 | 3,963,599,000 |
| 8924 大田 | 1,393,243,000 | 3,824,820,000 |
| 2731 雄獅 | 5,649,408,000 | 3,822,208,000 |
| 5905 南仁湖 | 4,827,779,000 | 3,397,133,000 |
| 2702 華園 | 5,116,433,000 | 3,187,427,000 |
| 5263 智崴 | 1,901,219,000 | 3,149,174,000 |
| 6111 大宇資 | 4,141,890,000 | 2,990,580,000 |
| 2748 雲品 | 2,149,370,000 | 2,833,185,000 |
| 3162 精確 | 4,031,211,000 | 2,681,713,000 |
| 2722 夏都 | 810,924,000 | 2,245,162,000 |
| 3252 海灣 | 1,861,724,000 | 1,998,681,000 |
| 8462 柏文 | 8,311,703,000 | 1,778,764,000 |
| 3546 宇峻 | 423,232,000 | 1,535,229,000 |
| 5706 鳳凰 | 1,685,629,000 | 1,465,561,000 |
| 5324 士開 | 8,329,080,000 | 1,453,541,000 |
| 6804 明係 | 996,887,000 | 1,388,063,000 |
| 3083 網龍 | 105,835,000 | 1,351,159,000 |
| BOWL Bowlero Corp | 102,834,540,793.07 | 1,283,668,004.77 |
| 2712 遠雄來 | 539,252,000 | 1,257,683,000 |
| 2736 富野 | 968,502,000 | 1,216,663,000 |
| 2739 寒舍 | 12,437,396,000 | 1,185,950,000 |
| 4994 傳奇 | 487,292,000 | 1,171,093,000 |
| RDI Reading International Inc | 16,307,241,344.08 | 1,079,193,090.61 |
| 2465 麗臺 | 1,598,204,000 | 1,009,807,000 |
| 8928 鉅明 | 2,244,855,000 | 982,111,000 |
| 2743 山富 | 1,696,496,000 | 889,434,000 |
| 6542 隆中 | 154,002,000 | 855,606,000 |
| 1432 大魯閣 | 4,082,424,000 | 789,157,000 |
| 8937 合騏 | 650,431,000 | 767,412,000 |
| 5301 寶得利 | 195,119,000 | 705,955,000 |
| 5701 劍湖山 | 1,998,567,000 | 675,011,000 |
| 6264 富裔 | 2,744,742,000 | 674,658,000 |
| 8420 明揚 | 1,329,283,000 | 673,641,000 |
| 2745 五福 | 1,065,781,000 | 663,480,000 |
| 9960 邁達康 | 628,919,000 | 631,534,000 |
| 2719 燦星旅 | 348,572,000 | 618,529,000 |
| 5704 老爺知 | 191,460,000 | 579,195,000 |
| 5703 亞都 | 469,986,000 | 473,859,000 |
| 2734 易飛網 | 746,097,000 | 418,002,000 |
| 3086 華義 | 29,782,000 | 333,568,000 |
| 6169 昱泉 | 109,477,000 | 320,607,000 |
| 8077 洛碁 | 2,741,478,000 | 314,592,000 |
| 5364 力麗店 | 698,631,000 | 259,732,000 |
| 2724 藝舍-KY | 357,041,000 | 225,366,000 |
| 5310 天剛 | 45,135,000 | 170,427,000 |
| 3064 泰偉 | 268,869,000 | 107,510,000 |
| 3629 地心引力 | 21,729,000 | 104,473,000 |
| 4946 辣椒 | 101,835,000 | 53,277,000 |
| XPOF Xponential Fitness Inc | 17,589,767,759.76 | -345,314,390.86 |
| LYV Live Nation Entertainment Inc | 622,694,217,578.5 | -559,313,419.7 |
| ISPO Inspirato Inc | 11,773,664,905.34 | -986,398,206.13 |
| PLNT Planet Fitness Inc | 100,634,078,899.74 | -3,772,103,899.88 |
| LIND Lindblad Expeditions Holdings Inc | 32,057,354,596.14 | -4,943,080,753.21 |
| MSGS Madison Square Garden Sports Corp | 55,697,740,225.94 | -11,063,270,323.98 |
| FUN Cedar Fair LP | 92,093,459,526.69 | -19,014,373,091.72 |
| WW WW International Inc | 56,855,181,094.36 | -24,824,474,449.22 |
| SIX Six Flags Entertainment Corp | 117,728,266,527.77 | -29,288,577,037.72 |
| TNL Travel + Leisure Co | 249,714,458,901.6 | -29,942,250,949.8 |
| AMC AMC 電影院 | 354,124,196,935.81 | -60,272,642,189.69 |
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