| 股號 / 名稱 | 總負債 | 淨值 |
| TCOM Trip.com Group Ltd | 443,583,611,116.43 | 632,132,476,578.73 |
| CUK Carnival PLC | 1,274,162,971,530.88 | 297,292,821,502.72 |
| CCL 嘉年華遊輪 | 1,274,162,971,530.88 | 297,292,821,502.72 |
| RCL 皇家加勒比遊輪 | 955,371,300,814.72 | 244,873,187,652.48 |
| CZR Caesars Entertainment Inc | 920,597,559,767.68 | 134,594,452,078.72 |
| MSGE Madison Square Garden Entertainment Corp | 73,772,621,142.44 | 74,927,828,132.02 |
| FUN Six Flags Entertainment Corp | 229,514,882,490.06 | 66,111,001,131.78 |
| NCLH 挪威郵輪 | 600,425,688,834.25 | 46,152,557,415.6 |
| 3665 貿聯-KY | 24,697,985,000 | 36,216,846,000 |
| 2704 國賓 | 6,475,216,000 | 27,865,100,000 |
| 9914 美利達 | 17,299,834,000 | 20,281,998,000 |
| CNK Cinemark Holdings Inc | 144,812,881,012.1 | 19,245,355,380.22 |
| 1532 勤美 | 33,428,506,000 | 19,416,571,000 |
| OSW Onespaworld Holdings Ltd | 6,214,138,756.23 | 17,953,384,626.97 |
| MTN Vail Resorts Inc | 161,904,789,914.63 | 17,182,987,611.63 |
| 6670 復盛應用 | 9,469,492,000 | 16,696,402,000 |
| 3293 鈊象 | 5,738,888,000 | 16,385,015,000 |
| MCS Marcus Corp | 18,768,171,585.48 | 15,051,331,383.22 |
| TH Target Hospitality Corp | 9,865,284,432.82 | 13,633,670,068.74 |
| 5478 智冠 | 8,467,673,000 | 11,006,062,000 |
| CWH Camping World Holdings Inc | 146,888,782,694.81 | 10,573,354,212.11 |
| 2706 第一店 | 1,560,600,000 | 10,180,959,000 |
| RICK RCI Hospitality Holdings Inc | 10,271,463,745.14 | 8,708,976,598.54 |
| 2701 萬企 | 1,302,383,000 | 8,479,837,000 |
| 5306 桂盟 | 4,912,854,000 | 8,322,058,000 |
| MANU Manchester United PLC | 56,863,605,262.58 | 7,968,651,643.13 |
| 8938 明安 | 7,445,103,000 | 7,567,989,000 |
| 4930 燦星網 | 5,972,104,000 | 6,560,140,000 |
| 6180 橘子 | 2,345,527,000 | 6,009,417,000 |
| LYV Live Nation Entertainment Inc | 630,250,032,161.16 | 5,609,872,155.52 |
| 2705 六福 | 10,567,237,000 | 4,859,916,000 |
| 2707 晶華 | 6,113,667,000 | 4,836,676,000 |
| 6128 上福 | 4,282,469,000 | 4,371,974,000 |
| 8924 大田 | 1,148,632,000 | 4,217,387,000 |
| 2731 雄獅 | 6,260,467,000 | 4,193,156,000 |
| 9943 好樂迪 | 1,563,015,000 | 4,099,424,000 |
| 6111 大宇資 | 3,854,494,000 | 4,033,560,000 |
| 5263 智崴 | 1,450,718,000 | 3,998,174,000 |
| 3687 歐買尬 | 4,994,525,000 | 3,876,158,000 |
| 5905 南仁湖 | 4,610,569,000 | 3,698,395,000 |
| 2702 華園 | 4,929,939,000 | 3,331,338,000 |
| 2748 雲品 | 2,065,056,000 | 2,952,923,000 |
| 2722 夏都 | 905,261,000 | 2,771,039,000 |
| 3162 精確 | 4,980,615,000 | 2,767,615,000 |
| 8462 柏文 | 8,604,929,000 | 2,033,727,000 |
| 3252 海灣 | 1,890,205,000 | 1,980,247,000 |
| 5706 鳳凰 | 1,611,120,000 | 1,852,929,000 |
| 3546 宇峻 | 727,721,000 | 1,628,386,000 |
| 5324 士開 | 8,103,634,000 | 1,623,104,000 |
| 2739 寒舍 | 11,303,353,000 | 1,535,346,000 |
| 3083 網龍 | 93,967,000 | 1,363,390,000 |
| 2736 富野 | 1,093,361,000 | 1,316,578,000 |
| 4994 傳奇 | 400,118,000 | 1,224,189,000 |
| 6804 明係 | 635,647,000 | 1,220,571,000 |
| 8928 鉅明 | 2,378,000,000 | 1,108,677,000 |
| 1432 大魯閣 | 4,406,791,000 | 1,084,893,000 |
| 2712 遠雄來 | 742,931,000 | 1,065,951,000 |
| 2743 山富 | 1,915,556,000 | 1,042,054,000 |
| 8937 合騏 | 560,117,000 | 998,727,000 |
| 6542 隆中 | 195,003,000 | 910,685,000 |
| 2745 五福 | 1,323,001,000 | 851,768,000 |
| 6264 富裔 | 3,036,736,000 | 847,974,000 |
| 5364 力麗店 | 601,929,000 | 793,971,000 |
| 2734 易飛網 | 493,579,000 | 729,324,000 |
| 2719 燦星旅 | 459,377,000 | 712,265,000 |
| 5301 寶得利 | 262,142,000 | 675,612,000 |
| 9960 邁達康 | 435,696,000 | 664,295,000 |
| 5701 劍湖山 | 2,003,570,000 | 592,361,000 |
| 2465 麗臺 | 2,384,435,000 | 584,179,000 |
| 7584 樂意 | 380,669,000 | 569,073,000 |
| 5704 老爺知 | 156,040,000 | 537,918,000 |
| 5703 亞都 | 464,846,000 | 489,185,000 |
| 2724 藝舍-KY | 127,753,000 | 459,413,000 |
| 8077 洛碁 | 2,473,367,000 | 411,138,000 |
| 3086 華義 | 36,785,000 | 343,991,000 |
| 6169 昱泉 | 132,114,000 | 292,261,000 |
| 5310 天剛 | 54,730,000 | 257,807,000 |
| 3064 泰偉 | 255,123,000 | 108,646,000 |
| 3629 地心引力 | 10,418,000 | 72,430,000 |
| 4946 辣椒 | 79,045,000 | 41,916,000 |
| RDI Reading International Inc | 15,391,589,525.36 | -141,296,653.57 |
| XPOF Xponential Fitness Inc | 16,291,141,524.9 | -3,230,040,205.39 |
| ISPO Inspirato Inc | 13,072,109,766.4 | -4,204,320,132.63 |
| LIND Lindblad Expeditions Holdings Inc | 34,057,026,399.17 | -5,664,784,878.82 |
| PLNT Planet Fitness Inc | 106,363,872,838.68 | -6,973,527,324.68 |
| MSGS Madison Square Garden Sports Corp | 54,575,476,284.02 | -8,843,538,672.83 |
| TNL Travel + Leisure Co | 246,589,210,255.36 | -28,524,828,549.76 |
| WW WW International Inc | 53,897,614,978.09 | -36,080,896,981.45 |
| AMC AMC 電影院 | 324,036,871,879.68 | -57,001,090,422.08 |
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