Exhibit 99.3 - Schedule 1
| EFMT 2026-CES3 Rebuttal Findings_Redacted |
| Seller: |
| Deal ID: |
| Total Loan Count: 644 |
| Loans by Grade in Population | Trade Summary | |||||
| Loan Grade | Count | Percentage | Loan Status | Count | Percentage | |
| 1 | 520 | 80.75% | Review Complete | 644 | 100.00% | |
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| Finding Status | Final Finding Grade | ||||||||||
| Initial Findings Grade |
Count | Rebuttal Received |
Responses Given |
Open | Resolved | UpHeld | Void | 3 | 4 | 2 | 1 |
| 3 | 286 | 257 | 286 | 1 | 227 | 0 | 0 | 0 | 0 | 69 | 217 |
| 4 | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 |
| 2 | 68 | 1 | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 67 | 1 |
| 1 | 1221 | 3 | 3 | 911 | 0 | 0 | 3 | 0 | 0 | 0 | 1221 |
| Initial Finding Grade | Final Finding Grade | ||||||
| Exceptions | Count | 3 | 4 | 2 | 3 | 4 | 2 |
| Compliance | 210 | 142 | 0 | 68 | 0 | 0 | 82 |
| State Testing - Prohibited Fees | 44 | 0 | 0 | 44 | 0 | 0 | 44 |
| QM - Points and Fees | 36 | 36 | 0 | 0 | 0 | 0 | 0 |
| TRID - Zero Tolerance Violation (No Valid COC) | 20 | 20 | 0 | 0 | 0 | 0 | 9 |
| State Testing | 14 | 2 | 0 | 12 | 0 | 0 | 12 |
| Federal - HPML APR/Non-Compliant | 14 | 14 | 0 | 0 | 0 | 0 | 0 |
| TRID - Initial CD/Delivery Date (prior to consummation)- Rescindable | 10 | 10 | 0 | 0 | 0 | 0 | 0 |
| Security Instrument - Incomplete | 9 | 6 | 0 | 3 | 0 | 0 | 3 |
| QM - APR Lending Policy | 6 | 6 | 0 | 0 | 0 | 0 | 0 |
| ROR - Timing | 6 | 6 | 0 | 0 | 0 | 0 | 0 |
| Federal - HOEPA (High Cost)/Points & Fees | 5 | 5 | 0 | 0 | 0 | 0 | 2 |
| Security Instrument - Inaccurate | 4 | 4 | 0 | 0 | 0 | 0 | 0 |
| TRID - Zero Tolerance Violation (Revised Disclosure Late) | 4 | 4 | 0 | 0 | 0 | 0 | 2 |
| TRID - Zero Tolerance Violation (Disclosure Timing Fail) | 3 | 3 | 0 | 0 | 0 | 0 | 0 |
| State Disclosure - Colorado Tangible Net Benefit Disclosure/Signature | 3 | 3 | 0 | 0 | 0 | 0 | 0 |
| TRID - CD/Payee Not Listed | 3 | 0 | 0 | 3 | 0 | 0 | 2 |
| TRID - LE/Revised LE Delivery Date (prior to consummation) | 3 | 3 | 0 | 0 | 0 | 0 | 0 |
| TRID - CD - Non-Borrower with Right to Rescind | 3 | 3 | 0 | 0 | 0 | 0 | 0 |
| State Rules Violation | 3 | 3 | 0 | 0 | 0 | 0 | 1 |
| TRID - CD - Revised CD Delivery Date (Waiting Period, APR) | 3 | 3 | 0 | 0 | 0 | 0 | 0 |
| TRID - 10% Tolerance Violation (No Valid COC) | 2 | 2 | 0 | 0 | 0 | 0 | 1 |
| HOC - Missing | 2 | 0 | 0 | 2 | 0 | 0 | 2 |
| FACTA Disclosure - Missing | 2 | 0 | 0 | 2 | 0 | 0 | 2 |
| TRID - CD/Lender Credits that Cannot Decrease (No Valid COC) | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
| Security Instrument - Name Discrepancy | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| State Testing - Kansas/Prepaid Finance Charge Test Paid to Lender | 1 | 0 | 0 | 1 | 0 | 0 | 1 |
| ROR - Other | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| ROR - Missing | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| HMDA - Government Monitoring | 1 | 0 | 0 | 1 | 0 | 0 | 1 |
| State Disclosure - South Carolina Borrower Reasonable Tangible Net Benefit Worksheet/Missing | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| TRID - CD - Revised CD Delivery Date (No Waiting Period) | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| TRID - LE/Missing | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Security Instrument - Missing Signature | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Credit | 138 | 137 | 1 | 0 | 0 | 0 | 51 |
| Debts - Not Verified | 15 | 15 | 0 | 0 | 0 | 0 | 5 |
| DTI - Exceeds Guidelines - originator (not pcqc eligible) | 12 | 12 | 0 | 0 | 0 | 0 | 10 |
| Program Parameters - DTI | 10 | 10 | 0 | 0 | 0 | 0 | 9 |
| Program Parameters - CLTV | 10 | 10 | 0 | 0 | 0 | 0 | 4 |
| Hazard Insurance - All Perils | 9 | 9 | 0 | 0 | 0 | 0 | 1 |
| Credit - Other | 8 | 8 | 0 | 0 | 0 | 0 | 1 |
| Income - W2(s) Missing | 7 | 7 | 0 | 0 | 0 | 0 | 0 |
| Title Commitment - Other | 6 | 6 | 0 | 0 | 0 | 0 | 2 |
| Income - Pay Stubs Missing | 5 | 5 | 0 | 0 | 0 | 0 | 0 |
| Appraisal - Other | 4 | 4 | 0 | 0 | 0 | 0 | 1 |
| Income - Insufficient Documentation | 4 | 4 | 0 | 0 | 0 | 0 | 2 |
| Income - Missing | 4 | 4 | 0 | 0 | 0 | 0 | 0 |
| HELOC - Closure Letter | 4 | 4 | 0 | 0 | 0 | 0 | 1 |
| Program Parameters - Other | 3 | 3 | 0 | 0 | 0 | 0 | 1 |
| Income - Miscalculated/DTI Exceeds Tolerance | 3 | 3 | 0 | 0 | 0 | 0 | 3 |
| Credit Missing - One or More Reports Missing | 3 | 3 | 0 | 0 | 0 | 0 | 0 |
| Income - Tax Return Documentation Incomplete | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
| Income - Social Security/Pension | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
| Appraisal - Appraisal Missing | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
| Income - Other/Missing | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
| Verification Documentation - VVOE Salaried/Missing | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
| Condo - Documentation | 2 | 2 | 0 | 0 | 0 | 0 | 1 |
| Hazard Insurance - Missing/Insufficient | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
| Program Parameters - Loan Amount | 2 | 2 | 0 | 0 | 0 | 0 | 2 |
| Assets - Other | 1 | 1 | 0 | 0 | 0 | 0 | 1 |
| Verification Documentation - VVOE Salaried/Aged | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Income - Other | 1 | 0 | 1 | 0 | 0 | 0 | 1 |
| Program Parameters - Property Type | 1 | 1 | 0 | 0 | 0 | 0 | 1 |
| Flood Certificate - Missing | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Income - Earnings Continuity | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Liabilities - Excluded Debts | 1 | 1 | 0 | 0 | 0 | 0 | 1 |
| Verification Documentation - VOR | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Liabilities - Missing Debts/ DTI Exceeds Tolerance | 1 | 1 | 0 | 0 | 0 | 0 | 1 |
| Appraisal - Missing required 1004 D | 1 | 1 | 0 | 0 | 0 | 0 | 1 |
| Verification Documentation - VOE Self-Employed/Missing | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Title Commitment - Missing/Incomplete | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Assets - 30-day Charge Accounts | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Income - Rental Property Income | 1 | 1 | 0 | 0 | 0 | 0 | 1 |
| Income - Rental Property/Missing Lease | 1 | 1 | 0 | 0 | 0 | 0 | 1 |
| Valuation | 7 | 7 | 0 | 0 | 0 | 0 | 4 |
| Appraisal - Value is not supported within a 10% variance | 7 | 7 | 0 | 0 | 0 | 0 | 4 |
