| 股號 / 名稱 | 總負債 | 淨值 |
| TCOM Trip.com Group Ltd | 525,906,608,019.32 | 584,973,213,662.47 |
| CCL 嘉年華遊輪 | 1,342,322,933,772.96 | 280,041,503,146.14 |
| CUK Carnival PLC | 1,342,322,933,772.96 | 280,041,503,146.14 |
| RCL 皇家加勒比遊輪 | 977,946,493,829.64 | 229,486,145,127.9 |
| CZR Caesars Entertainment Inc | 937,847,495,298.42 | 136,095,544,974.36 |
| FUN Six Flags Entertainment Corp | 228,920,915,377.69 | 76,275,331,261.36 |
| MSGE Madison Square Garden Entertainment Corp | 74,220,444,889.03 | 75,382,664,359.86 |
| NCLH 挪威郵輪 | 607,533,151,286.16 | 36,982,612,512.14 |
| 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 | 162,054,027,451.64 | 23,568,732,006.73 |
| 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 | 142,561,549,205.43 | 18,189,505,101.41 |
| OSW Onespaworld Holdings Ltd | 6,316,488,062.7 | 17,594,013,799.91 |
| MCS Marcus Corp | 19,045,134,991.27 | 15,058,851,526.4 |
| 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 | 9,517,730,207.83 | 13,603,039,631.71 |
| 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 | 633,867,248,346.76 | 9,380,299,115.39 |
| RICK RCI Hospitality Holdings Inc | 10,743,176,450.52 | 8,833,636,732.49 |
| 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 |
| 4930 燦星網 | 5,937,090,000 | 6,412,003,000 |
| MANU Manchester United PLC | 49,436,551,121.96 | 5,969,563,964.29 |
| 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 | 147,803,019,275.02 | 3,512,033,814.49 |
| 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 | 15,978,066,505.72 | 168,572,150.61 |
| 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 | 16,648,087,871.11 | -1,267,239,106.3 |
| BOWL Bowlero Corp | 102,049,996,802.24 | -1,316,296,045.21 |
| ISPO Inspirato Inc | 13,287,133,792.76 | -4,383,755,422.69 |
| LIND Lindblad Expeditions Holdings Inc | 33,868,571,844.73 | -4,883,217,603.42 |
| PLNT Planet Fitness Inc | 107,961,520,811.54 | -8,669,071,224.3 |
| MSGS Madison Square Garden Sports Corp | 53,774,548,618.44 | -9,040,320,847.58 |
| TNL Travel + Leisure Co | 246,261,924,367.2 | -28,079,071,270.44 |
| WW WW International Inc | 55,085,567,622.41 | -36,767,296,199.97 |
| AMC AMC 電影院 | 326,049,484,889.03 | -54,897,516,023.29 |
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