[3][4] The first four teams participating in the inaugural season were the Formosa Taishin Dreamers,[5] the Hsinchu JKO Lioneers,[6][7] the Taipei Fubon Braves, and the Taoyuan Pilots.

[10] On July 8, 2024, Kaohsiung 17LIVE Steelers, Taipei Fubon Braves and Taoyuan Pauian Pilots announced to exit the league merger, preferring to stay for the upcoming season.

[11] On July 9, TSG GhostHawks announced to exit the merger and join PLG.

[12] Formosa Dreamers, Hsinchu Toplus Lioneers and New Taipei Kings announced they will join the newly formed Taiwan Professional Basketball League.

Maximum five import players is allowed for the opening roster and four after the registering deadline.