| 股號 / 名稱 | 總負債 | 淨值 |
| TCOM Trip.com Group Ltd | 526,845,736,746.55 | 586,017,819,570.12 |
| CCL 嘉年華遊輪 | 1,344,719,963,985.36 | 280,541,582,468.99 |
| CUK Carnival PLC | 1,344,719,963,985.36 | 280,541,582,468.99 |
| RCL 皇家加勒比遊輪 | 979,692,845,048.74 | 229,895,946,085.15 |
| CZR Caesars Entertainment Inc | 939,522,240,416.97 | 136,338,575,265.26 |
| FUN Six Flags Entertainment Corp | 229,329,706,985.58 | 76,411,538,629.12 |
| MSGE Madison Square Garden Entertainment Corp | 74,352,982,778.61 | 75,517,277,662.97 |
| NCLH 挪威郵輪 | 608,618,043,216.43 | 37,048,653,579.68 |
| 3665 貿聯-KY | 25,668,502,000 | 33,252,063,000 |
| 2704 國賓 | 6,523,464,000 | 30,530,050,000 |
| MTN Vail Resorts Inc | 162,343,412,658.48 | 23,610,819,466.66 |
| 9914 美利達 | 19,227,467,000 | 22,634,634,000 |
| 1532 勤美 | 33,941,565,000 | 19,295,814,000 |
| CNK Cinemark Holdings Inc | 142,816,126,052.76 | 18,221,986,698.93 |
| OSW Onespaworld Holdings Ltd | 6,327,767,623.19 | 17,625,432,009.02 |
| MCS Marcus Corp | 19,079,144,515.23 | 15,085,742,612.86 |
| 6670 復盛應用 | 8,896,851,000 | 14,629,771,000 |
| 3293 鈊象 | 4,183,768,000 | 13,700,455,000 |
| TH Target Hospitality Corp | 9,534,726,331.71 | 13,627,331,026.99 |
| 5478 智冠 | 8,963,377,000 | 10,833,869,000 |
| 2706 第一店 | 1,709,393,000 | 10,080,753,000 |
| LYV Live Nation Entertainment Inc | 634,999,165,940.29 | 9,397,049,824.04 |
| RICK RCI Hospitality Holdings Inc | 10,475,162,282.06 | 8,594,094,586.37 |
| 5306 桂盟 | 4,693,655,000 | 8,430,029,000 |
| 2701 萬企 | 1,405,736,000 | 8,429,472,000 |
| 6180 橘子 | 2,984,275,000 | 7,429,729,000 |
| 8938 明安 | 6,471,825,000 | 7,150,586,000 |
| MANU Manchester United PLC | 65,235,437,669.44 | 6,466,835,287.52 |
| 4930 燦星網 | 5,937,090,000 | 6,412,003,000 |
| 2705 六福 | 10,687,793,000 | 4,754,234,000 |
| 2707 晶華 | 5,896,305,000 | 4,383,269,000 |
| 6128 上福 | 4,154,457,000 | 4,185,604,000 |
| 8924 大田 | 1,138,506,000 | 4,013,107,000 |
| 3687 歐買尬 | 4,728,767,000 | 3,986,485,000 |
| 9943 好樂迪 | 1,548,622,000 | 3,912,279,000 |
| 2731 雄獅 | 6,539,444,000 | 3,888,523,000 |
| 5263 智崴 | 1,610,587,000 | 3,811,406,000 |
| 5905 南仁湖 | 4,513,760,000 | 3,692,151,000 |
| CWH Camping World Holdings Inc | 148,066,955,987.84 | 3,518,305,368.79 |
| 6111 大宇資 | 4,757,851,000 | 3,499,548,000 |
| 2702 華園 | 4,864,832,000 | 3,288,009,000 |
| 2748 雲品 | 1,918,413,000 | 2,851,980,000 |
| 3162 精確 | 4,333,691,000 | 2,703,592,000 |
| 2722 夏都 | 1,445,805,000 | 2,207,927,000 |
| 3252 海灣 | 1,867,256,000 | 1,983,545,000 |
| 8462 柏文 | 8,599,016,000 | 1,889,705,000 |
| 5706 鳳凰 | 1,802,172,000 | 1,703,960,000 |
| 2739 寒舍 | 11,401,686,000 | 1,511,690,000 |
| 3546 宇峻 | 700,198,000 | 1,507,624,000 |
| 5324 士開 | 8,776,922,000 | 1,486,744,000 |
| 3083 網龍 | 97,086,000 | 1,387,094,000 |
| 6804 明係 | 735,839,000 | 1,329,933,000 |
| 2736 富野 | 1,096,655,000 | 1,298,797,000 |
| 4994 傳奇 | 389,318,000 | 1,152,473,000 |
| 1432 大魯閣 | 4,482,411,000 | 1,118,021,000 |
| 2712 遠雄來 | 725,676,000 | 1,091,885,000 |
| 8928 鉅明 | 1,945,830,000 | 1,052,610,000 |
| 2743 山富 | 1,983,883,000 | 1,015,066,000 |
| 8937 合騏 | 579,466,000 | 989,090,000 |
| 6542 隆中 | 168,870,000 | 916,442,000 |
| 8420 明揚 | 769,876,000 | 896,055,000 |
| 2745 五福 | 1,213,952,000 | 832,688,000 |
| 6264 富裔 | 3,055,407,000 | 829,562,000 |
| 5364 力麗店 | 662,469,000 | 786,592,000 |
| 2719 燦星旅 | 463,104,000 | 754,998,000 |
| 2465 麗臺 | 2,861,329,000 | 717,722,000 |
| 5301 寶得利 | 234,309,000 | 701,866,000 |
| 9960 邁達康 | 451,905,000 | 637,703,000 |
| 5701 劍湖山 | 1,981,894,000 | 605,868,000 |
| 5704 老爺知 | 111,657,000 | 564,058,000 |
| 7584 樂意 | 373,725,000 | 561,144,000 |
| 5703 亞都 | 443,555,000 | 465,725,000 |
| 2724 藝舍-KY | 176,067,000 | 442,632,000 |
| 2734 易飛網 | 509,213,000 | 400,538,000 |
| 8077 洛碁 | 2,563,660,000 | 364,766,000 |
| 3086 華義 | 46,656,000 | 338,487,000 |
| 6169 昱泉 | 123,047,000 | 295,725,000 |
| 5310 天剛 | 51,649,000 | 269,530,000 |
| RDI Reading International Inc | 16,006,599,064.61 | 168,873,175.44 |
| 3064 泰偉 | 270,098,000 | 111,823,000 |
| 3629 地心引力 | 10,845,000 | 77,491,000 |
| 4946 辣椒 | 80,297,000 | 42,908,000 |
| XPOF Xponential Fitness Inc | 16,677,816,909.18 | -1,269,502,056.86 |
| ISPO Inspirato Inc | 13,310,861,064.59 | -4,391,583,638.94 |
| LIND Lindblad Expeditions Holdings Inc | 33,929,052,067.42 | -4,891,937,725.71 |
| PLNT Planet Fitness Inc | 108,154,311,250.15 | -8,684,551,869.91 |
| MSGS Madison Square Garden Sports Corp | 53,870,575,598.58 | -9,056,464,445.86 |
| TNL Travel + Leisure Co | 246,701,682,385.2 | -28,129,212,991.54 |
| WW WW International Inc | 55,183,935,732.3 | -36,832,952,770.08 |
| AMC AMC 電影院 | 326,631,722,178.1 | -54,995,548,323.25 |
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