Exhibit 99.1

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the completeness, accuracy, appropriateness, quality or integrity of any of the information provided by the Responsible Party, or any other party for purposes of PwC performing the procedures agreed to by the Specified Parties. The procedures performed would not necessarily reveal any material misstatement of the amounts, balances, ratios, percentages or other relationships of the information included in the data provided to us;

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the conformity of the origination of the assets to stated underwriting or credit extension guidelines, standards, criteria or other requirements;

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the existence of the assets or collateral securing such assets;

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the rights of any party including the Specified Parties, the Responsible Party, or the Transaction have to the assets or collateral securing such assets or any obligations on those assets or collateral securing such assets;

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the value of collateral securing such assets; and

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the compliance of the originator of the assets with federal, state, and local laws and regulations.

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the interpretation of Transaction documents (including, but not limited to, indenture agreements or offering documents) included in connection with our procedures;

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your compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934;

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the reasonableness of any of the assumptions provided by the Responsible Party; and

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the adequacy of the sample size, as provided by the Specified Parties, nor do we draw any conclusions about the entire pool of loan receivables based on the sample size and results of the procedures performed.

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The phrase “compare” refers to the comparison of one or more data elements to underlying documentation.

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The phrase “Cut-off Date” refers to February 26, 2026.

I.

Data, Information, and Documents Provided

A.

Copies of, or access to, the following documents as applicable, for each Sample Loan (collectively the “Contract Files”):

1.

The retail installment sale contract with security interest clause and Truth-In-Lending disclosure statements signed by the obligor (the “Contract”).

2.

Any correction notices to the information contained in the Contract (the “Correction Notices”).

3.

Any Contract Modification Agreements completed by the parties to the Contract (the “Contract Modification Agreement”).

B.

Any of the following PDF documents for each Sample Loan: Certificate of title, motor vehicle lien statement, application for title, title application affidavit, application for registration for motor vehicle, certificate of origin or manufacturer statement of origin for a vehicle (for overseas military contracts when the vehicle is delivered overseas), or other evidence determined by the Client to show security interest in the financed vehicle including Secure Title reporting for electronic titling states (the “Title Documents”).

C.

The borrower credit application or application for financing for each Sample Loan (collectively and as applicable, the “Credit Application”).

D.

Screenshots for the Sample Loans from the Company’s originating system (“Origination Screenshots”) and an excel query provided to us by the Company on March 17, 2026 from the Company’s servicing system (“Servicing Query”).

E.

PDFs for the Sample Loans from the Company’s servicing system (“Servicing Data”). We have not verified the authenticity of the Servicing Data that was provided by the Company.

F.

Any of the following PDF documents for each Sample Loan: Verification of Insurance, Policy Declaration, Certificate of Insurance, Insurance Identification Card, Insurance Verification Request, Insurance Application, Binder of Insurance, Proof of Insurance, Lien Holder Service Center Summary, Personal Automobile Insurance Policy, Auto Insurance Confirmation, Insurance Policy Retrieval & Online Engine (the “Insurance Documents”).

G.

For Sample Loans, an email confirmation on the variations of security interest holder which the Company represented to be acceptable variations (the “Security Interest Confirmation”).

II.

Procedures Performed

A.

For each Sample Loan, we compared the following attributes as shown on the Loan Data Tape to the respective data listed in the “Source” column noted in the table below. For purposes of this procedure, we used subsequent sources listed only if the first source used did not agree.

	#		Attribute		Source (in priority order)		Threshold and/or Special Instructions
	1		Vehicle identification number (“VIN”)		Contract Files  Origination Screenshots		None
	2		Contract date		Contract Files Servicing Data		30-day threshold
	3		Original amount financed		Contract Files Servicing Data		None
	4		Original term to maturity		Contract Files Servicing Data		1 month threshold. As instructed by the Company, for those Sample Loans that indicate an extension to the original term to maturity on the Servicing Data, we compared the original term to maturity (as set forth on the Loan Data Tape) to the related “un-extended” original term to maturity. Such “un-extended” original term to maturity has been calculated by subtracting the number of months such contract’s original term to maturity was extended (as set forth on the Servicing Data) from the term to maturity (as set forth on the Servicing Data).

	#		Attribute		Source (in priority order)		Threshold and/or Special Instructions
	5		Annual percentage rate (“APR”)		Contract Files Servicing Data		None
	6		Original monthly P&I payment		Contract Files Servicing Data		None
	7		Model type (new/used)		Contract Files		If the Loan Data Tape indicates “New” and the Contract states “Used” and mileage on the Contract/Title Documents is less than 100 miles, then “New”, otherwise “Used”.
	8		State (customer)		Servicing Data		None
	9		FICO score		Servicing Query		Procedure has only been performed for Sample Loans that have a “booking date” before October 7, 2025 and are STE Loans. No loans matching this criteria were observed in the Sample Loans.
	10		Vantage score		Origination Screenshots OR Servicing Query (see instruction)		Procedure has been performed for Sample Loans: (i) Using the Servicing Query, for STE Loans that have a “booking date” on or after October 7, 2025.  or (ii) Using the Origination Screenshots, for all other Sample Loans that have a “booking date” on or after December 29, 2024.   As instructed by the Company, if the Vantage score is “blank” on the Loan Data Tape, it has been deemed to be in agreement with a Vantage score of “0,” “4,” “9001,” “9002,” “9003” or “UNK” as set forth on the Origination Screenshots or Servicing Query, as applicable.
	11		Custom score		Origination Screenshots		This procedure was not applied to STE Loans.

D.

If a Title Document is found in the Contract File, using the Security Interest Confirmation we observed that such document lists the name of the Company (or an Originating Partner, as represented to us by the Company) as the security interest holder, noting the absence of the Company’s name as the security interest holder as an exception.

E.

For each Sample Loan, we observed a Credit Application, noting the absence of a Credit Application as an exception. As instructed by the Company, for Sample Loans where Credit Application did not note the VIN, we confirmed the Credit Application was for the respective Sample Loan by matching the borrower name and date of birth as noted on the Credit Application with i) Servicing Data for STE Loans and ii) Origination Screenshots for all other Sample Loans.

F.

For each Sample Loan with an original amount financed (as set forth on the Contract) greater than or equal to $5,000.00, we observed an Insurance Document. As instructed by the Company, if the Insurance Document was not provided, we confirmed the presence of “Insurance you must have on the vehicle” section in the Contract. We observed this language in the absence of an Insurance Document for 22 loans, noting an exception if no Insurance Document was observed or there was no “Insurance you must have on the vehicle” section observed in the contract.

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rely upon this report, and any use of this report by that Non-Specified Party is its sole responsibility and at its sole and exclusive risk; and

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acquire any rights or claims against PwC, and PwC assumes no duties or obligations to such Non-Specified Party.

Sample Receivable	Procedure	Attribute	Data Tape	Support
59	A.7.	Model type (new/used)	New	Used